The Impact of Corporate Governance Mechanisms on Value Relevance of Accounting Information: Evidence from Jordanian

This paper seeks to examine the relationship between corporate governance and the value-relevance of accounting information in Jordan. This paper uses board, audit committee related variables to proxy for corporate governance. Value-relevance is measured by the adjusted R 2 derived from a regression of stock price on earnings and equity book values following Olson’s accounting-based valuation framework. This study used the multiple regression model. The study sample included the banking sector in Jordan, where the study period was from 2009 to 2016 The results of this study showed that there is a statistical relation between( the book value of the ordinary share, the audit committee, the board of directors' independence, and the size of the board of directors)and value relevance of accounting information. There was no statistical significance between (earnings per share, independence of the audit committee) and value relevance of accounting information. The results of the study showed that the independent variables (book value of ordinary shares, audit committee, board independence, size of the board of directors) were able to explain (81.8%) of changes in the dependent variable (the value relevance of accounting information). the variable (book value per ordinary share) alone could account for (73.8%) of the changes in the dependent variable (value relevance of accounting information), While the rest of the variables were able to interpret (8.0%) changes in the variable (the value relevance of accounting information). Overall, this study found a positive influence of corporate governance mechanisms on value relevance of accounting information for the entire firm in Bank sector in Amman Stock Exchange. Thus, it is recommended that further research be undertaken from different aspects, Different sectors and time periods. Keywords: value relevance, corporate governance, accounting informatio

Software Patterns and Architecture Under Examination Hammer: An Approach to the Consolidation of Interdisciplinary Knowledge

Software engineering is normally perceived, and even defined, based upon applicability of scientific and technical knowledge, in order to provide solutions to different challenges. The bright side of engineering concepts in general, is the continuous process of acquiring knowledge and skills needed to develop and make adjustments to various systems, in respect to helping humankind. An important phase of this process is ”Architecting”, which is the big picture of any intended systems. While good architecture leads to successful systems, bad architecture can result in misfortune. In this thesis, my proposition is to investigate, in depth, both theoretical (academic) and industry domains, regarding the way in which they treat Software Pattern (SP), Software Architecture (SA), and Software Architecture Evaluation (SAE) techniques. I argue that the process of creating, evaluating, and documenting SPs and SA with no common guidelines, standards, and frameworks, will result in unused and conflicted information within their areas, which finally will impact the software engineering field. While the employment of interdisciplinary knowledge (such as SPs, modelling techniques, description languages, evaluation methods, standards, and frameworks), could elevate SA development and validation methodologies, and increase its utilisation within the software engineering community. The goal here is to help build better systems, which could be improved by developing suitable SA, and evaluate its qualities by proper methods and tools, before further development, which should save time as well as money. Therefore, after a long process of analysing the current-state-of-the-art, I have introduced in this thesis novel findings concerning descriptions, relationships, documentation, and utilisation in relation to SA, SAE, and SPs, through employing several investigatory techniques, including comparisons between reliable references, questionnaires, field study, and case study. The investigation of SPs resulted in creating a database as a partial solution, in order to minimise their confusion within the literature, concerning their definitions, categorisations, and relationships with different quality attributes Quality Attribute (QA)s; also, to introduce the information in a proper fashion for users, which includes the required data that supports comparisons between pattern references, and to facilitate their selection processes. The issues, gaps, limitations, inconsistencies, and conflicts within current SA, QAs, and SPs discovered by this study, such as their poor description and the ignorance of them by developers during software development, has led to important recommendations, as well as suggestions for future research. The required information from different sectors (government, academia and industry) regarding SPs, SA, SAE, and modelling languages, has been gathered, and analysed through two surveys and a field study. The strong relationships and influences between the aforementioned areas were introduced and proven by a case study analysis for the Real-time Control System Real-time Control System (RCS) reference architecture, followed by introducing a conceptual paradigm that aimed to improve and generalise the Moreno et al. [2008] performance model. The outcomes from this thesis provide the basis for future work. Also, the information from different interdisciplinary knowledge merged to form new concepts for SA evaluation, which are recommended for future study

Exposure to Household Secondhand Smoke Among Adolescents in Kuwait: Results From Two School-Based Cross-Sectional Studies

INTRODUCTION: Detrimental effects of secondhand smoke (SHS) exposure are well established; however, data on SHS exposure among adolescents in Kuwait are lacking. Hence, this study sought to estimate the prevalence of household SHS exposure among two samples of adolescents in Kuwait and assess its variation by socioeconomic status and parental education level. METHODS: Data from two large school-based cross-sectional studies were analyzed. Adolescents attending public middle (n=3864; aged 11-14 years) and high (n=1959; aged 14-19 years) schools throughout Kuwait were enrolled in 2016-2017, and parental self-reported household SHS exposure was ascertained. Associations were assessed using Poisson regression with robust variance estimation, and adjusted prevalence ratios (APRs) and 95% confidence intervals (CIs) were estimated. RESULTS: Overall, 45.8% (1755/3836; 95% CI: 44.2-47.3%) of the enrolled middle school students and 51.6% (998/1936; 95% CI: 49.3-53.8%) of the enrolled high school students were exposed to household SHS. Among middle and high school students, the prevalence of household SHS exposure increased as maternal/paternal education level and family income decreased. Among middle school students, paternal educational attainment of middle school or less compared to bachelor\u27s degree or higher was associated with 1.60 times (95% CI: 1.44-1.79) higher household SHS exposure. Similarly, in the sample of middle school students, the prevalence of household SHS exposure significantly increased from 35.8% among children from families reporting the highest household income to 50.5% among children from families with the lowest reported household income (p-trend\u3c0.001). CONCLUSIONS: Household SHS exposure is substantially high among adolescents in Kuwait. Enrolled adolescents from families with low socioeconomic status or with low parental education level have the highest household SHS exposure. These findings highlight the need for national comprehensive tobacco control policies and increasing parental awareness of the impact of SHS exposure on children

The Relationship Between the Enterprise Resource Planning System and Maintenance Planning System: An Empirical Study

This studys objective is to investigate the interaction between an enterprises ERP system and its maintenance planning system. The primary data were collected using a structured questionnaire in a descriptive and analytical cross- sectional survey. To accomplish the goal of this study, data collection was conducted by giving a questionnaire to a selected group of top managers, supervisors, and engineers at Lafarge Cement Jordan. The findings indicate that an ERP systems (workforce, information) component has a favorable and statistically significant link with equipment availability. The findings indicate that the (Spares Tools & Materials, Outsourcing,) component of an ERP system has insignificant effect on equipment availability. The outcome of the other model indicated that an ERP systems (Spares Tools & Materials, Outsourcing, and Workforce) components have a positive and substantial link with workforce utilization. The findings indicate that the (Information) component of an ERP system has a negligible effect on workforce utilization. A future research target for the characteristics is to expand on the present attributes by incorporating maintenance activities for vendor-supplied patches and designing and implementing a comprehensive set of paperless maintenance forms for managing and recording all maintenance operations

Sex Differences in the Association of Sibship Size and Position in Sibship with Lipid Profile During Adolescence: A Cross-Sectional Study

Background. Epidemiologic studies have reported associations of sibship size and position of the child in the sibship with multiple health outcomes, including adiposity and diabetes. However, little is known about sibling effects on lipids. Hence, this study sought to evaluate associations of the number of total, older, and younger siblings with lipid profile among adolescents. Methods. In a cross-sectional study among high school students aged 14 to 19 years, lipid levels were measured in capillary blood. Parents reported the number of siblings (total, older, and younger). Geometric means of lipids were calculated, and linear regression was used to estimate the ratio of geometric means (RoGM) and 95% confidence intervals (CI). Analyses were sex stratified. Results. Of the total study sample (n = 1,584), 758 (47.9%) were boys and 826 (52.1%) were girls, with median age of 16.0 years. Total cholesterol (TC) was lower by 8% (adjusted-RoGM = 0.92, 95% CI: 0.88–0.96) among boys with ≥3 older siblings compared to those with no older siblings. Similarly, boys with ≥3 younger sibling compared to those with no younger siblings had reduced TC by 7% (adjusted-RoGM = 0.93, 0.87–0.99). Moreover, an increased number of total siblings (≥4 vs. 0/1: adjusted-RoGM = 0.80, 0.67–97) and older siblings (≥3 vs. 0: adjusted-RoGM = 0.90, 0.82–0.98) were associated with reduced low-density lipoprotein cholesterol (LDL-C) among boys. Similarly, lower levels of triglycerides (TG) were seen among boys with ≥3 older siblings compared to those with no older siblings (adjusted-RoGM = 0.87, 0.78–0.96). A higher number of younger siblings was associated with increased high-density lipoprotein cholesterol (HDL-C) among boys (≥3 vs. 0: adjusted-RoGM = 1.08, 1.01–1.17). Sibship characteristics were not associated with lipids among girls. Conclusions. Increased number of total, older, and younger siblings were associated with favorable lipid profiles among adolescent boys, but not girls. Mechanisms underlying these associations need further investigations

A Case of Priapism with Risperidone

Priapism is a urologic emergency defined as a prolonged, possibly painful, penile erection. There are several known causes of priapism including psychotropic medications. One of the mechanisms by which antipsychotics are believed to induce priapism is through alpha-1 antagonism. This is case of a 50-year-old male with a history of schizophrenia with previous priapism related to trazodone, who presents with new onset priapism associated with risperidone. In this case, the treatment of priapism includes discontinuation of the offending agent and drainage of the corpus cavernosum twice along with intracavernosal phenylephrine injections. It is important to educate patients on priapism as a possible side effect of medications. It is also important to consider previous episodes of medication-induced priapism when prescribing psychotropic medications as this may increase the patient's future risk of priapism

Exposure to household secondhand smoke among adolescents in Kuwait: Results from two school-based cross-sectional studies

INTRODUCTION: Detrimental effects of secondhand smoke (SHS) exposure are well established; however, data on SHS exposure among adolescents in Kuwait are lacking. Hence, this study sought to estimate the prevalence of household SHS exposure among two samples of adolescents in Kuwait and assess its variation by socioeconomic status and parental education level. METHODS: Data from two large school-based cross-sectional studies were analyzed. Adolescents attending public middle (n=3864; aged 11-14 years) and high (n=1959; aged 14-19 years) schools throughout Kuwait were enrolled in 2016-2017, and parental self-reported household SHS exposure was ascertained. Associations were assessed using Poisson regression with robust variance estimation, and adjusted prevalence ratios (APRs) and 95% confidence intervals (CIs) were estimated. RESULTS: Overall, 45.8% (1755/3836; 95% CI: 44.2-47.3%) of the enrolled middle school students and 51.6% (998/1936; 95% CI: 49.3-53.8%) of the enrolled high school students were exposed to household SHS. Among middle and high school students, the prevalence of household SHS exposure increased as maternal/paternal education level and family income decreased. Among middle school students, paternal educational attainment of middle school or less compared to bachelor's degree or higher was associated with 1.60 times (95% CI: 1.44-1.79) higher household SHS exposure. Similarly, in the sample of middle school students, the prevalence of household SHS exposure significantly increased from 35.8% among children from families reporting the highest household income to 50.5% among children from families with the lowest reported household income (p-trend<0.001). CONCLUSIONS: Household SHS exposure is substantially high among adolescents in Kuwait. Enrolled adolescents from families with low socioeconomic status or with low parental education level have the highest household SHS exposure. These findings highlight the need for national comprehensive tobacco control policies and increasing parental awareness of the impact of SHS exposure on children

Sex Differences in the Association of Sibship Size and Position in Sibship with Lipid Profile during Adolescence: A Cross-Sectional Study.

Background: Epidemiologic studies have reported associations of sibship size and position of the child in the sibship with multiple health outcomes, including adiposity and diabetes. However, little is known about sibling effects on lipids. Hence, this study sought to evaluate associations of the number of total, older, and younger siblings with lipid profile among adolescents. Methods: In a cross-sectional study among high school students aged 14 to 19 years, lipid levels were measured in capillary blood. Parents reported the number of siblings (total, older, and younger). Geometric means of lipids were calculated, and linear regression was used to estimate the ratio of geometric means (RoGM) and 95% confidence intervals (CI). Analyses were sex stratified. Results: Of the total study sample (n = 1,584), 758 (47.9%) were boys and 826 (52.1%) were girls, with median age of 16.0 years. Total cholesterol (TC) was lower by 8% (adjusted-RoGM = 0.92, 95% CI: 0.88-0.96) among boys with ≥3 older siblings compared to those with no older siblings. Similarly, boys with ≥3 younger sibling compared to those with no younger siblings had reduced TC by 7% (adjusted-RoGM = 0.93, 0.87-0.99). Moreover, an increased number of total siblings (≥4 vs. 0/1: adjusted-RoGM = 0.80, 0.67-97) and older siblings (≥3 vs. 0: adjusted-RoGM = 0.90, 0.82-0.98) were associated with reduced low-density lipoprotein cholesterol (LDL-C) among boys. Similarly, lower levels of triglycerides (TG) were seen among boys with ≥3 older siblings compared to those with no older siblings (adjusted-RoGM = 0.87, 0.78-0.96). A higher number of younger siblings was associated with increased high-density lipoprotein cholesterol (HDL-C) among boys (≥3 vs. 0: adjusted-RoGM = 1.08, 1.01-1.17). Sibship characteristics were not associated with lipids among girls. Conclusions: Increased number of total, older, and younger siblings were associated with favorable lipid profiles among adolescent boys, but not girls. Mechanisms underlying these associations need further investigations