THE IMPACT OF CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT IN ISLAMIC AND CONVENTIONAL BANKS

Purpose – This paper aims to examine the association between internal corporate governance and earnings management and to compare earnings management practices in Islamic banks versus conventional banks in the MENA region. Design/methodology/approach – This paper uses an unbalanced panel data of 20 Islamic banks and 100 conventional banks, from eleven countries in the MENA region over the period 2012-2017. Discretionary accruals are used to measure earnings management by estimating loan loss provision. Regression analysis is used to test the hypotheses. Findings – The results indicate that Islamic banks provide fewer earnings management practices compared to conventional banks. Besides, the results show that among the six corporate governance mechanisms studied in this paper only board meetings, board size, and board independence can help in mitigating earnings management for conventional banks. Whereas, for the case of Islamic banks, corporate governance mechanisms have no impact on reducing earnings management. Practical implications – This paper could offer some recommendations for policymakers, regulators, and users of financial statements. The results of this study could assist in improving the monitoring role of the board of directors and understanding the relationship between corporate governance mechanisms and earnings management. Originality/value – This paper contributes by investigating the effect of new mechanisms on earnings management, and by examining earnings management practices in Islamic banks compared to conventional banks in unexamined countries and periods. Keywords Earnings management, Earnings quality, Islamic banks, Conventional banks, Corporate governance mechanisms, Annual reports, MENA region. Paper type Research pape

Estimation of Yield traits & Correlation in Zea Mays

Seven Zea mays genotypes were planted at two sites Aleppo and Edleb which are research centres belongs to the General Commission of Scientific Agricultural research GCSAR northern Syria. Yield traits (ear diameter, ear length, row number per ear-1, grain number per ear-1, thousand grain weight) were studied in order to estimate the variation between genotypes and to between sites and to select the best genotypes concerning studied yield  traits to be applied in maize breeding programs. Results showed that all Studied genotypes of maize had significant differences in yield traits in which both genotypes (Z 263, Z 67) were remarkable in all studied traits like thousand grain weight (391.7, 390.7) g for each of them respectively. Results also revealed that most studied traits were significantly superior in Aleppo comparing to Edleb. Results of correlation showed positively and significantly relations between all studied traits except between each of row number per ear-1 and grain number per ear-1 with thousand grain weight

LPV Modeling and Control for Active Flutter Suppression of a Smart Airfoil

In this paper, a novel technique of linear parameter varying (LPV) modeling and control of a smart airfoil for active flutter suppression is proposed, where the smart airfoil has a groove along its chord and contains a moving mass that is used to control the airfoil pitching and plunging motions. The new LPV modeling technique is proposed that uses mass position as a scheduling parameter to describe the physical constraint of the moving mass, in addition the hard constraint at the boundaries is realized by proper selection of the parameter varying function. Therefore, the position of the moving mass and the free stream airspeed are considered the scheduling parameters in the study. A state-feedback based LPV gain-scheduling controller with guaranteed H infinity performance is presented by utilizing the dynamics of the moving mass as scheduling parameter at a given airspeed. The numerical simulations demonstrate the effectiveness of the proposed LPV control architecture by significantly improving the performance while reducing the control effort

Intrauterine device is embraced by the placenta

The intrauterine device (IUD) is a contraceptive method which are tiny, T-shaped plastic, that is placed within the uterus and left there, is used all throughout the world with more than 99% effectiveness rate. Pregnancy with a levonorgestrel-releasing intrauterine system (LNG-IUS) in situ is very rare. Intracavitary pregnancy with an IUD can lead to a higher risk of infection and preterm birth. We described a case of a live birth with an IUD inserted into the placenta. A 27-year-old Syrian woman in G4P3 with a history of healthy vaginal deliveries arrived in our delivery room at 39+3 weeks gestation complaining of labor pain A vaginal examination revealed bulging membranes and a fully dilated cervix. She delivered a live baby boy, weighing 3100 g and being sent to the nursery with an APGAR score of 9 to 10. When the placenta was examined, a white foreign object that was embedded there was discovered to be an intrauterine device. Although intrauterine pregnancy is a potential problem that must be taken into account, ectopic pregnancy is a reasonably common complication of intrauterine contraceptive devices. Although several studies have shown that term pregnancies with excellent prognoses can occur after the removal of intrauterine devices, close monitoring is necessary to detect misplaced copper-T and prevent undesired births

An in vitro simulation model to assess the severity of edge loading and wear, due to variations in component positioning in hip joint replacements

The aim of this study was to develop a preclinical in vitro method to predict the occurrence and severity of edge loading condition associated with the dynamic separation of the centres of the head and cup (in the absence of impingement) for variations in surgical positioning of the cup. Specifically, this study investigated the effect of both the variations in the medial–lateral translational mismatch between the centres of the femoral head and acetabular cup and the variations in the cup inclination angles on the occurrence and magnitude of the dynamic separation, the severity of edge loading, and the wear rate of ceramic‐on‐ceramic hip replacement bearings in a multi‐station hip joint simulator during a walking gait cycle. An increased mismatch between the centres of rotation of the femoral head and acetabular cup resulted in an increased level of dynamic separation and an increase in the severity of edge loading condition which led to increased wear rate in ceramic‐on‐ceramic bearings. Additionally for a given translational mismatch, an increase in the cup inclination angle gave rise to increased dynamic separation, worst edge loading conditions, and increased wear. To reduce the occurrence and severity of edge loading, the relative positions (the mismatch) of the centres of rotation of the head and the cup should be considered alongside the rotational position of the acetabular cup. This study has considered the combination of mechanical and tribological factors for the first time in the medial–lateral axis only, involving one rotational angle (inclination) and one translational mismatch

Wear of 36-mm BIOLOX(R) delta ceramic-on-ceramic bearing in total hip replacements under edge loading conditions.

Ceramic-on-ceramic bearings have become of great interest due to the substantial improvements in the manufacturing techniques and material properties and due to polyethylene wear debris-induced osteolysis and the issues with metal wear debris and ion release by metal-on-metal bearings. Edge loading conditions due to translational malpositioning (microseparation conditions) have been shown to replicate clinically relevant wear mechanisms and increase the wear of ceramic-on-ceramic bearings; thus, it was necessary to test new bearing materials and designs under these adverse conditions. The aim of this study was to assess the effect of increasing head size on the wear of BIOLOX(®) delta ceramic-on-ceramic bearings under edge loading conditions due to rotational (steep cup inclination angle) and translational (microseparation) malpositioning. In this study, six 36-mm ceramic-on-ceramic bearings (BIOLOX delta, CeramTec, Germany) were tested under standard and edge loading conditions using the Leeds II hip simulator and compared to the 28-mm bearings tested and published previously under identical conditions. The mean wear rate under standard gait conditions was below 0.1 mm(3)/million cycles for both the 28-mm and the 36-mm ceramic-on-ceramic bearings, and increasing the inclination angle did not affect the wear rates. The introduction of microseparation to the gait cycle increased the wear rate of ceramic-on-ceramic bearing and resulted in stripe wear on the femoral heads. Under microseparation conditions, the wear rate of size 36-mm bearings (0.22 mm(3)/million cycles) was significantly higher (p = 0.004) than that for size 28-mm bearings (0.13 mm(3)/million cycles). This was due to the larger contact area for the larger bearings and deprived lubrication under edge loading conditions. The wear rate of BIOLOX delta ceramic-on-ceramic bearings under microseparation conditions was still very low (<0.25 mm(3)/million cycles) compared to earlier generation ceramic-on-ceramic bearings (BIOLOX forte, 1.84 mm(3)/million cycles) and other bearing materials such as metal-on-metal bearings (2-8 mm(3)/million cycles)

Patterns Of Drug Prescribing In A Hospital In Dubai, United Arab Emirates

To determine the pattern of drug prescription by consultants in a private hospital in Dubai, United Arab Emirates, 1190 prescriptions were collected from the hospital's pharmacy over 30 days. In total, 2659 drugs were prescribed. The mean number of drugs per encounter was 2.2. Only 4.4% of all drugs prescribed were generic. Polypharmacy was observed in only 7.5% of all encounters. Information about the prescribing physician and the patient was invariably deficient. Name of patient, age, and gender were absent in 2.9%, 9.7%, and 12% of prescriptions, respectively. In addition, none of the prescriptions mentioned address, diagnosis, or allergy of the patient. Name of physician, signature, speciality and license or registration number were omitted in 12.2%, 10.3%, 20.3%, and 54.9% of prescriptions. The most commonly prescribed therapeutic classes of drugs (and principal drug in each class) were as follows: 23.4% non-steroidal anti-inflammatory drugs (NSAIDs, Diclofenac sodium being 51.6%), 21.4% antibiotics (amoxicillin-clavulanate 13.5%), and 11.5% gastrointestinal drugs (GI, Hyoscine-N-butylbromide 28.1%). Other therapeutic classes included endocrine drugs (6.1%), vitamin supplements (5.9%), nasal decongestants (4%), antihistaminics (3.8%) and cardiovascular drugs (2.6%). Antibiotic injections accounted for 7.4% of all antibiotics prescribed, which was equivalent to 1.6% of all prescriptions. Other agents prescribed in small proportions of encounters collectively amounted to 21.3%. This study reveals the prescription trends, and indicates possible areas of improvement in prescription practice

Influence of hip joint simulator design and mechanics on the wear and creep of metal-on-polyethylene bearings

Hip joint simulators are used extensively for preclinical testing of hip replacements. The variation of simulator design and test conditions used worldwide can affect the tribological performance of polyethylene. The aim of this study was to assess the effects of simulator mechanics and design on the wear and creep of ultra-high molecular weight polyethylene. In the first part of this study, an electromechanical simulator and pneumatic simulator were used to compare the wear and creep of metal-on-polyethylene components under the same standard gait conditions. In the second part of the study the same electromechanical hip joint simulator was used to investigate the influence of kinematics on wear. Higher wear rates and penetration depths were observed from the electromechanical simulator compared with the pneumatic simulator. When adduction/abduction was introduced to the gait cycle, there was no significant difference in wear with that obtained under the gait cycle condition without adduction/abduction. This study confirmed the influence of hip simulator design and loading conditions on the wear of polyethylene, and therefore direct comparisons of absolute wear rates between different hip joint simulators should be avoided. This study also confirmed that the resulting wear path was the governing factor in obtaining clinically relevant wear rates, and this can be achieved with either two axes or three axes of rotations. However, three axes of rotation (with the inclusion of adduction/abduction) more closely replicates clinical conditions and should therefore be the design approach for newly developed hip joint simulators used for preclinical testing

Assessment of PULP score in predicting 30-day perforated duodenal ulcer morbidity, and comparison of its performance with Boey and ASA, a retrospective study

Background: /aim: Scores commonly employed to risk stratify perforated peptic ulcer patients include ASA (American Society of Anesthesiologists), Boey and peptic ulcer perforation score (PULP). However, few studies assessed and compared the accuracy indices of these three scores in predicting post PPU repair 30-day morbidity. We assessed accuracy indices of PULP, and compared them to Boey and ASA in predicting post perforated duodenal (PDU) ulcer repair 30-day morbidity. Methods: Retrospective chart review of all PDU patients (perforated duodenal ulcers only) at the largest two hospitals in Qatar (N = 152). Data included demographic, clinical, laboratory, operative, and post repair 30-day morbidity. Area under the Curve (AUC), sensitivity and specificity were computed for each of the 3 scores. Multivariate logistic regression assessed the accuracy indices of each score. Results: All patients were males (M age 37.41 years). Post PDU repair 30-day morbidity was 10.5% (16 morbidities). Older age, higher ASA (?3), Boey (?1) or PULP (?8) scores, shock on admission and preoperative comorbidities; and conversely, lower hemoglobin and albumin were all positively significantly associated with higher post PDU 30-day morbidity. PULP displayed the largest AUC (72%), and was the only score to significantly predict 30-day morbidity. The current study is the first to report the sensitivity and specificity of these three scores for post PDU repair 30-day morbidity; and first to assess accuracy indices for PULP in predicting post PDU repair 30-day morbidity. Conclusion: PULP score had the largest AUC and was the only score to significantly predict post PDU repair 30-day morbidity.Scopu

Thermal charging optimization of a wavy-shaped nano-enhanced thermal storage unit

Data Availability Statement: Data is contained within the article.Copyright: © 2021 by the authors. A wavy shape was used to enhance the thermal heat transfer in a shell-tube latent heat thermal energy storage (LHTES) unit. The thermal storage unit was filled with CuO–coconut oil nano-enhanced phase change material (NePCM). The enthalpy-porosity approach was employed to model the phase change heat transfer in the presence of natural convection effects in the molten NePCM. The finite element method was applied to integrate the governing equations for fluid motion and phase change heat transfer. The impact of wave amplitude and wave number of the heated tube, as well as the volume concertation of nanoparticles on the full-charging time of the LHTES unit, was addressed. The Taguchi optimization method was used to find an optimum design of the LHTES unit. The results showed that an increase in the volume fraction of nanoparticles reduces the charging time. Moreover, the waviness of the tube resists the natural convection flow circulation in the phase change domain and could increase the charging time.Funding: This research received no external funding