Gender diversity and earnings management: the case of female directors with financial background

Past evidence generally suggests that the presence of female directors on corporate boards tends to improve earnings quality due to these directors’ superior monitoring abilities. However, it is not clear which characteristics and skills of female directors drive such abilities. In this paper, we focus on the financial background of female directors, an area which remains largely unexplored in existing literature. The results show that the participation of female directors with relevant financial background improves earnings quality more than the participation of female directors without such background. In addition, our findings suggest that only female directors possessing relevant financial background and having fewer outside directorships are able to mitigate earnings management and therefore overcommitting expert female directors with more outside directorships would diminish their monitoring ability. We did not find any evidence suggesting that female directors without relevant financial background are able to mitigate earnings management, irrespective of their outside directorships or tenure. We interpret our findings within a theoretical framework that draws on a number of economic and social theories. The results are generally robust after controlling for potential endogeneity problems

Automatic Diagnosis of Distortion Type of Arabic /r/ Phoneme Using Feed Forward Neural Network

The paper is not for recognizing normal formed speech but for distorted speech via examining the ability of feed forward Artificial Neural Networks (ANN) to recognize speech flaws. In this paper we take the Arabic /r/ phoneme distortion that is somewhat common among native speakers as a case study.To do this, r-Distype program is developed as a script written using Praat speech processing software tool. r-Distype program automatically develops a feed forward ANN that tests the spoken word (which includes /r/ phoneme) to detect any possible type of distortion. Multiple feed forward ANNs of different architectures have been developed and their achievements reported. Training data and testing data of the developed ANNs are sets of spoken Arabic words that contain /r/ phoneme in different positions so they cover all distortion types of Arabic /r/ phoneme. These sets of words were produced by different genders and different ages.The results obtained from developed ANNs were used to draw a conclusion about automating the detection of pronunciation problems in general.Such computerised system would be a good tool for diagnosing speech flaws and gives a great help in speech therapy. Also, the idea itself may open a new research subarea of speech recognition that is automatic speech therapy. Keywords: Distortion, Arabic /r/ phoneme, articulation disorders, Artificial Neural Network, Praa

Carbon Nanotubes: Synthesis via Flame Fragment Deposition (FFD) Method from Liquefied Petroleum Gas

         تستخدم الدراسة الحالية طريقة ترسيب شظايا اللهب (FFD) لتخليق الأنابيب النانوية الكربونية (CNTs) من غاز البترول المسال العراقي (LPG) كمصدر للكربون. تم استخدام مفاعل محلي الصنع لتنفيذ إجراءات التحضير. للتخلص من الشوائب غير المتبلورة، تم صوتنة الأنابيب النانوية الكربونية في محلول بيروكسيد الهيدروجين ((30% wt H2O2 في درجة حرارة الغرفة ، متبوعًا بالصوتنة في حمام الأسيتون لإزالة الهيدروكربونات العطرية متعددة الحلقات (PAHs) المتولدة أثناء احتراق غاز البترول المسال. تم فحص الناتج المحضر، ومقارنته مع انابيب كربونية متعددة الجدران قياسية (MWCNTs(95%), Sigma  (Aldrich  باستخدام حيود الأشعة السينية (XRD) ، مطيافية رامان، التحليل الحراري الوزني (TGA) ، مطيافية الأشعة السينية المشتتة للطاقة (EDS) ، المسح الطيفي الإلكتروني (SEM) ، والمجهر الإلكتروني النافذ (TEM). في ظل الظروف التجريبية المطبقة، تؤكد نتائج التحضير التي تم الحصول عليها تخليق الأنابيب النانوية الكربونية متعددة الجدران (MWCNTs) مع نسبة من الأنابيب النانوية الكربونية قليلة الجدران (FWCNTs). للأنابيب النانوية الكربونية بنقاوة تزيد عن 65 في المائة وبمتوسط ​​قطرها يتراوح من 31.26 إلى 78.00 نانومتر.The current study uses the flame fragment deposition (FFD) method to synthesize carbon nanotubes (CNTs) from Iraqi liquefied petroleum gas (LPG), which is used as a carbon source. To carry out the synthesis steps, a homemade reactor was used. To eliminate amorphous impurities, the CNTs were sonicated in a 30 percent hydrogen peroxide (H2O2) solution at ambient temperature. To remove the polycyclic aromatic hydrocarbons (PAHs) generated during LPG combustion, sonication in an acetone bath is used. The produced products were investigated and compared with standard Multi-walled carbon nanotube MWCNTs (95%), Sigma, Aldrich, using X-ray diffraction (XRD), thermo gravimetric analysis (TGA), Raman spectroscopy, scanning electron spectroscopy (SEM), Energy Dispersive X-ray Spectroscopy (EDS) and Transmission Electron Microscopy (TEM). Under the applied experimental circumstances, the obtained characterization data confirm the synthesis of multi-wall carbon nanotubes (MWCNTs) with portion from few wall carbon nanotubes (FWCNTs). The average diameter of synthesized Carbon nanotubes ranged from 31.26 to 78.00 nm, with a purity of more than 65 percent

Effect of fuzzy PID controller on feedback control systems based on wireless sensor network

Wireless Networked control system (WNCS) has an important in all aspects of the life and in the research fields of Engineering. In this article, a real-time implementation of the wireless feedback control system (WFCS) is performed. The stability issue in the closed-loop control system still suffer from noise, disturbances, and need careful considerations to handle it. Three cases to discover the ability of a Fuzzy PID controller to maintain better angular position control system (PCS) is addressed and controlled by a personal computer through a wireless sensor network(WSN) constructed by ZigBee platforms. The practical issues related with the design and implementation of the wireless computerized control system (WCCS) is discussed and analyzed. The simulation results carried out with Matlab/Simulink 2018b. Different parameters effect such as maximum overshoot, sampling frequency, distance and delay time have been studied. These effects on overall system performance would be discussed. Improving the efficient use of ZigBee platform for WFCS. The simulation and experimental results prove the proposed algorithm in the field of wireless control system

The Effect of Mobility and Strength Training on Firefighter Cadet Functional Mobility

Strength and Conditioning programs have positive effects on athletic performance (Hedrick, 2002). Similarly, firefighters have to be adequately fit to perform their job duties which require muscular strength and endurance, and aerobic fitness (Smith, 2011). Thus, firefighter’s health and fitness, including mobility, is crucial in their job performance. PURPOSE: We examined the effects of a strength, conditioning, and mobility program on functional mobility in firefighter cadets. METHODS: 43 firefighter cadets who were enrolled in a 12-week basic firefighter academy course participated. Cadets were separated into one of three cohorts; 1) No program; 2) Unmonitored Program; and 3) Indirectly Monitored Program. Participants either completed daily physical fitness training tasks on their own or set by fire instructors. A certified strength and conditioning specialist (CSCS) set up the physical fitness training modes for cohorts 2 and 3; however, the CSCS did not monitor training directly. Mobility was assessed by ROM exercises using DARI Motion Capture® (DARI Motion, Kansas City, Missouri). Motions included bodyweight bilateral squat, unilateral squat right and left, forward lunge right and left, and lateral lunge right and left. Post testing was completed 12-weeks after initial assessments. Statistical analysis was conducted using SPSS. RESULTS: Overall Cohort 3, Indirectly Monitored Program, had the greatest positive mobility changes when comparing pre post testing. There were significant increases in bodyweight squat left knee flexion in cohort three (115.58±16.0 to 124.56±16.42, p=0.02). Bodyweight squat left ankle flexion also significantly increased (24.20±11.78 to 34.98±12.03, p=0.005). Significant increases in bodyweight squat percentage of lower body height in cohort three were also positive (47.3±10.7% to 52.7±10.0%, p=0.037), indicating that greater squat depth was achieved after the indirectly monitored program. However, negative effects on the bodyweight squat includes left and right knee valgus both increasing showing a lack of stability in dynamic knee control while squatting (left: 4.65±1.33to 5.02±0.66, p=0.039; right: 3.97±2.06 to 4.87±1.33, p=0.005). Unilateral squat depth percentage of lower body showed significant changes in Cohort 3 (26.9±8.3% to 32.0±13.6%, p=0.032). Unilateral squat knee and ankle flexion both showed positive significant differences (knee: 83.70±18.05 to 94.62±23.49, p=0.02; ankle: 24.34±9.38 to 34.57±12.25, p=0.001). CONCLUSION: The results of the current study suggest that even indirect monitoring of tactical strength and conditioning programming can have a positive effect on firefighter cadet’s functional mobility. In the future, programming should be more direct including the installation of tactical personnel to aid and facilitate training programs with proper supervision

Evaluation Of Platelet-Rich Plasma Effect On Treatment Of Temporomandibular Joint Anterior Disc Displacement

The use of Platelet-Rich-Plasma (PRP) may provide a new and improved treatment option for early and late  Temporomandibular Joint (TMJ) disc displacement. However, there are no long-term studies on its use in TMJ arthritis in the literature. The present study evaluate 28 patients with different degrees of disc displacement over a period of time. These patients had experienced no pain reduction following conservative approaches (including splint therapy) and  minimally invasive arthrocentesis treatment. All patients had evidence of disc displacement associated with pain and discomfort, and sometimes clicking. The patients were without systemic joint disease, septicarthritis, or autoimmune arthritis. Only patients who had not responded to conservative therapy were included in the present study. Pain intensity was recorded for each patient using a 0-10 VAS scale. Maximum Inter-incisal Opening (MIO) was also recorded. This assessment was performed at the pretreatment stage and then examinations 3,6,9,12 months respectively after administration of two intra-articular injections of autologous PRP.The results after 12 months revealed that intra-articular injection of autologous PRP appeared to be an effective treatment method for patients with disc displacement in this study. At the 12-months follow-up, all patients  improved their mouth opening significantly. The majority of the PRP patients  showed decreased pain. The average pain score before PRP administration was 7.5, while 3 months after PRP administration the pain score was 4.2. The pain score continued to decrease, reaching nearly 2 after 6 months and  0.5 by the end of 12 months. In conclusion, the use of PRP was found to be an effective and predictable treatment option for disc displacement

Effect Buried Soil On Mechanical and Physical Properties of (UP) Composites Flexture strength

In this study Composite made of natural fibers (Jute ,Reed, Fronds palm) and unsaturated polyesterresin and another artificial (Glass fiber) is investigated in this study by means of soil burial for 4 months.The mechanical properties determine (tensile, Flexture strength ,Impact and Hardness) physical properties(water absorption and Biodegradability) before &after soil burial. Scanning electron microscope (SEM)analysis was conducted to visualize the effect of the quality of adhesion between the fibers and matrix. Thesoil burial investigation results revealed that natural fiber-polyester composites showed highest degradationpercentage as compared to polyester resin and fiberglass. As the amount of degradation in mechanicalproperties (tensile, Flexture strength , Impact and Hardness) for Unsaturated polyester reinforced with Jute(JC) is equal to (56%) , (34%) , (54%) and (10%), respectively, As for Unsaturated polyester reinforcedwith Glass fiber (G.C) accounted for (16%), (19%),( 25%), and (4.5%) respectively

Nonlinear model predictive growth control of a class of plant-inspired soft growing robots

Recently, researchers have shown an increased interest in considering plants as a model of inspiration for designing new robot locomotions. Growing robots, that imitate the biological growth presented by plants, have proved irresistible in unpredictable and distal environments due to their morphological adaptation and tip-extension capabilities. However, as a result of the irreversible growing process exhibited by growing robots, classical control schemes could fail in obtaining feasible solutions that respect the permanent growth constraint. Thus, in this article, a Nonlinear Model Predictive Control (NMPC) scheme is proposed to guarantee the robot’s performance towards point stabilization while respecting the constraints imposed by the growing process and the control limits. The proposed NMPC-based growth control has applied to the kinematic model of the recently proposed plant-inspired robots in the literature, namely, vine-like growing robots. Numerical simulations have been performed to show the effectiveness of the proposed NMPC-based growth control in terms of point stabilization, disturbance rejection, and obstacle avoidance and encouraging results were obtained. Finally, the robustness of the proposed NMPC-based growth control is analyzed against various input disturbances using Monte-Carlo simulations that could guide the tuning process of the NMPC

Manufacturing Porous Ceramic from Iraqi Kaolin by using paper pulp

In this work porous clay refractory was prepared from Iraqi kaolin clay; by addition of water ordifferent type of paper pulp; the paper pulp different in (paper : water), the sample formed by mold method,then dried at room temperature for (72) hr at last fired at (1200)oC with soaking time for (2) hr. Properties(linear shrinkage, loss in mass, apparent porosity, water absorption ratio, apparent density, thermalconductivity, thermal shook resistance and diametrical strength) were studied

Does 24-48 or 48-96 Promote Better REM Sleep Within Firefighters?

A firefighter’s work schedule can be very demanding regardless if they work 24 hours followed by a 48-hour time off schedule or a 48-hour on followed by a 96-hour time off. Rapid Eye Movement (REM) sleep could be the deciding factor of how well a firefighter can perform following a certain work schedule. REM sleep is associated with the mental activity of dreaming; an individual averages 20-25% REM sleep of their total sleep time (Carskadon & Dement, 2005). REM is important for recovery because it can impact cognitive functions such as impulse control and decision making (Brunet, et al, 2020). This study examined the influence shift type had on REM sleep after a day of rest within 24-48, compared to a rest day within a 48-96 work schedule. PURPOSE: The study was designed to measure REM sleep on the 24-48 and 48-96 shift schedules and determine which shift type had a more optimal level of REM sleep. METHODS: 54 firefighters participated and were split into two cohorts depending on the department\u27s work schedule: 24-48 (n = 28) and 48-96 (n = 26). Data was collected through the use of WHOOP® (WHOOP, Inc.) wrist bands, which measures heart rate, HRV, strain, and sleep. A two-way ANOVA was utilized to determine the differences in shift type (24-48, 48-96) and day type, On Day 1 (OD1), On Day 2 (OD2), Rest Day 1 (RD1), Rest Day 2 (RD2), and Rest Day 3 (RD3). RESULTS: Participants exhibited 24.7 ± 9.2% of REM sleep. There was a significant difference between 24-48 OD1 REM (1.56 ± 0.66,) and 48-96 OD1 REM (1.31 ± 0.63) (p \u3c 0.001). Another significant difference existed between 48-96 RD1 REM (1.44 ± 0.71) and 48-96 RD2 REM (1.66 ± 0.78) (p = 0.004) as well as 48-96 RD3 REM (1.66 ± 0.68) (p = 0.007). No further significances were found when comparing shift days and rest days between the shift types. CONCLUSION: Therefore, shift type may have little effect on the amount of REM sleep a firefighter gets on a daily basis. Within the 48-96 shift type, significant differences in REM sleep amount do exist, indicating that recovery improves from the first and second rest day, with no further improvements after that