Board Gender Diversity as Corporate Governance Variable: The Influence On Audit Quality.

This study examines the influence of gender diversity on audit quality of manufacturing firms listed on Nigeria Stock Exchange for the period 2010 – 2018. The specific objective of the study is to investigate the influence of gender diversity as corporate governance variable on audit quality of listed manufacturing firms in Nigeria. Secondary data were collected from the audited annual reports of fifty eight (58) manufacturing firms listed on the Nigerian Stock Exchange and binary regression models (logit, probit and gombit) were used to test the hypothesis. The result revealed that gender diversity has positive significant influence on audit quality for the full sample. The study recommend that firms should endeavor to diversity their board along gender line in order to appropriate the benefit of females directors. &nbsp

On-Chip Integration of Functional Hybrid Materials and Components in Nanophotonics and Optoelectronics

[No abstract available

The Implications of Board Independence and Foreign Ownership on Audit Quality of Manufacturing Firms in Nigeria

This study investigated the implications of board independence and foreign ownership on audit quality of manufacturing firms in Nigeria. The specific objectives of the study are to examine the effects of board independence as well as foreign ownership on audit quality of manufacturing firms quoted in Nigeria. Secondary data were carefully collected from a total of fifty eight (58) quoted manufacturing firms in Nigeria for the period (2010 – 2018) and the binary model of regression (logit, probit and gombit) was properly used for hypotheses testing. The outcome reveals that board independence had a positive and insignificant influence on audit quality while foreign ownership had a positive and significant influence on audit quality. The study therefore recommends that composition of the board should be such that its function is not undermined and one of such ways is to have an appropriate mixture with non-executive directors. Also having foreign ownership could enhance audit quality given the different corporate cultures they may possess

The Implications of Board Independence and Foreign Ownership on Audit Quality of Manufacturing Firms in Nigeria

This study investigated the implications of board independence and foreign ownership on audit quality of manufacturing firms in Nigeria. The specific objectives of the study are to examine the effects of board independence as well as foreign ownership on audit quality of manufacturing firms quoted in Nigeria. Secondary data were carefully collected from a total of fifty eight (58) quoted manufacturing firms in Nigeria for the period (2010 – 2018) and the binary model of regression (logit, probit and gombit) was properly used for hypotheses testing. The outcome reveals that board independence had a positive and insignificant influence on audit quality while foreign ownership had a positive and significant influence on audit quality. The study therefore recommends that composition of the board should be such that its function is not undermined and one of such ways is to have an appropriate mixture with non-executive directors. Also having foreign ownership could enhance audit quality given the different corporate cultures they may possess

Continuum model for the phase behavior, microstructure, and rheology of unentangled polymer nanocomposite melts

We introduce a continuum model for polymer melts filled with nanoparticles capable of describing in a unified and self-consistent way their microstructure, phase behavior, and rheology in both the linear and nonlinear regimes. It is based on the Hamiltonian formulation of transport phenomena for fluids with a complex microstructure with the final dynamic equations derived by means of a generalized (Poisson plus dissipative) bracket. The model describes the polymer nanocomposite melt at a mesoscopic level by using three fields (state variables): a vectorial (the momentum density) and two tensorial ones (the conformation tensor for polymer chains and the orientation tensor for nanoparticles). The dynamic equations are developed for nanoparticles with an arbitrary shape but then they are specified to the case of spherical ones. Restrictions on the parameters of the model are provided by analyzing its thermodynamic admissibility. A key ingredient of the model is the expression for the Helmholtz free energy A of the polymer nanocomposite. At equilibrium this reduces to the form introduced by Mackay et al. (Science 2006, 311, 1740-1743) to explain the phase behavior of polystyrene melts filled with silica nanoparticles. Beyond equilibrium, A contains additional terms that account for the coupling between microstructure and flow. In the absence of chain elasticity, the proposed evolution equations capture known models for the hydrodynamics of a Newtonian suspension of particles. A thorough comparison against several sets of experimental and simulation data demonstrates the unique capability of the model to accurately describe chain conformation and swelling in polymer melt nanocomposites and to reliably fit measured rheological data for their shear and complex viscosity over large ranges of volume fractions and deformation rates. © 2014 American Chemical Society