Credibility of Financial Reporting Communication Between Investors and Management: An Exploratory Study

the purpose of the paper is to examine the role ofcredibility in achieving successful communication processes infinancial reporting and to suggest a theoretical framework basedon source credibility theory that can be used to design researchexploring credibility as a dimension of communication infinancial reporting. The research approach adopted here is acomprehensive, interdisciplinary review drawing on sourcesfrom academic and professional communication, financialreporting, and credibility studies. The framework proposeddrives researchers towards considering the financial reportingprocess holistically, examining senders, receivers, channels andnoise, and not simply factors but levels of persuasion and changesin attitude. If financial reporting is the product, and users are theaudience, source credibility theory potentially offers anothermeans of understanding why audiences might be more persuadedby one means of financial reporting than another. This paper isthe first attempt to call the attention of financial reportingscholars to the area of communication through studying thecredibility of communication and its effects on the successfulnessof communication process. Also, the paper contributes to thedebate relating to the understanding of the factors anddimensions of comprehensive credibility that includes all partiesinvolved in the financial reporting communication process

STRESS AND COPING STRATEGIES AMONG PARENTS OF CHILDREN WITH AUTISM SPECTRUM DISORDER

Having a child with autism is a major event that negatively affects families, and force families to re-evaluate its plans, goals, and relationships in light of restrictions and limitations associated with child's disability, and resultant stresses in parents and their efficiency in coping with these stresses. This study aimed to assess stress and coping strategies among parents of children with autistic disorder. A purposive sample of thirty Parents of Autistic Children was recruited from the Center for Social and Preventive Medicine (child psychiatry out-patient clinic) in Abou-El-Rish University Hospital. Three tools were used to conduct the current study, demographic and medical data sheet, parent stress scale and coping strategies scale. The results indicated that, sixty percent of the studied parents had moderate level of stress. The results also showed that, more than fifty percent were using seeking information, avoidance and denial coping strategies. And finally, the results indicated high positive and significant correlation and acceptable predictable relation between levels of stress and coping strategies. In conclusion, children with autism require lifelong provision, management and service coordination.&nbsp

Rhythmic inhibition allows neural networks to search for maximally consistent states

Gamma-band rhythmic inhibition is a ubiquitous phenomenon in neural circuits yet its computational role still remains elusive. We show that a model of Gamma-band rhythmic inhibition allows networks of coupled cortical circuit motifs to search for network configurations that best reconcile external inputs with an internal consistency model encoded in the network connectivity. We show that Hebbian plasticity allows the networks to learn the consistency model by example. The search dynamics driven by rhythmic inhibition enable the described networks to solve difficult constraint satisfaction problems without making assumptions about the form of stochastic fluctuations in the network. We show that the search dynamics are well approximated by a stochastic sampling process. We use the described networks to reproduce perceptual multi-stability phenomena with switching times that are a good match to experimental data and show that they provide a general neural framework which can be used to model other 'perceptual inference' phenomena

Effect of induction motors mechanical load on its model for purpose of static voltage stability analysis

Load modelling is one of the major issues in voltage stability analysis. It greatly impacts the result of the study and has a significant effect on the stability regions. This paper examines the validity of static models for induction motors, proposed for static voltage stability studies, in their different operating conditions. It has been shown that motor operating condition and mechanical load, largely influences motor model. The effect has been fully studied in this paper and the results have been presented

Equilibrium Moisture Content of Some Bioplastic Materials for Agricultural Use

This work focused on the determination of equilibrium moisture content (EMC) of some bioplastic materials that could be used for agricultural foil mulch. Equilibrium moisture content (EMC) is very important to determine the desirable conditions of microorganism’s growth, which causes material deterioration and degradation. Thus, this work aimed to determine the EMC of some commercial bioplastic mulch such as (Bioflex, Ecoflex, Chitosan, Mater-bi, and Bi-OPL). The bioplastic materials were put under different temperature (10-50°C) and relative humidity (43-95%) Conditions. The results indicated that the EMC of all materials increased while increasing the relative humidity, but decreased with increasing temperature. But the relative humidity has a greater effect on the change of moisture content (MC) than the effect of temperature. The data revealed that both of Mater-Bi and Chitosan has a great effect by changing the relative humidity from 43 to 95%, which increased the EMC by 9.87 and 12.22%, respectively. On the other hand, there is a small effect on the EMC with relative humidity changes on each of Ecoflex (1.41%), Bioflex (2.4%) and Bi-OPL (0.5%)