Informal institutions and managers’ earnings management choices: evidence from IFRS-adopting countries

In this study, we investigate the role of informal institutions (religiosity and culture) in determining managers’ choices of earnings management methods (accruals vs. real activities), after controlling for formal institutions (investor protection, enforcement quality and equity market development). Using an ethical perspective, we find that managers tend to choose an earnings management strategy that meets the prevailing social (informal) norms of the environment where the firm is headquartered. Specifically, our analysis shows that firms domiciled in countries with strong religious adherence and highpower- distance cultures prefer to manage their earnings ‘upwards’ through real activities rather than accruals. Overall, our results suggest that informal institutions determine managers’ earnings management choices at least as strongly as formal institutions do. It would therefore be misleading to analyze managers’ choices in managing earnings solely from the formal rules perspective without considering the role of informal constraints or vice versa

L-citrulline Sebagai Inhibitor Korosi Pada Tinplate Dalam Media Nacl

L-citrulline sebagai inhibitor korosi pada tinplate dalam media NaCl telah diteliti menggunakan metode polarisasi potensiodinamik dan pengurangan berat. Pada penelitian ini dilakukan variasi konsentrasi L-citrulline dan media korosi NaCl. Hasil penelitian menunjukkan bahwa dalam media 2% NaCl, L-citrulline dapat meningkatkan efisiensi inhibisi korosi seiring dengan meningkatnya konsentrasi L-citrulline berturut-turut yaitu sebesar 36% dan 74,59 % pada metode pengurangan berat dan polarisasi potensiodinamik. Pengaruh konsentrasi NaCl terhadap efisiensi inhibisi L-citrulline pada tinplate yaitu dapat meningkatkan densitas arus korosi tinplate dan menurunkan efisiensi inhibisi L-citrulline dalam media 3% NaCl daripada dalam media 2% NaCl. Prosentase efisiensi inhibisi L-Citrulline pada tinplate dalam media 2% NaCl sebesar 74,59% dan dalam media 3% NaCl sebesar 68,96%. Adsorpsi L-citrulline pada permukaan tinplate mengikuti mekanisme adsorpsi isoterm Freundlich dengan nilai Kads dan Gads berturut-turut sebesar 0,9835 dan -23,31 kJmol-1. L-citrulline menunjukkan mekanisme adsorpsi secara kimia (kemisorpsi) dengan tinplate

An Assistive Multimedia Courseware for Dyslexics

One of the most promising areas of education is the development of computer-based teaching materials, especially interactive multimedia programs. Interactive multimedia allows independent and interactive learning, and yet presents the learning information to the learners in newly engaging and meaningful ways. This paper delivers the theoretical concepts and design of a multimedia courseware called ‘MyLexic’. ‘MyLexic’ is the first learning tool to nurture interest on Malay language basic reading among preschool dyslexic children in Malaysia. The theoretical framework proposed in the study is based on research in dyslexia theory with Dual Coding Theory, Structured Multi-sensory Phonic Teaching and Scaffolding instructional technique. Detail explanations on its learning content are also discussed. The courseware is hoped to contribute a significant idea to the development of technology in Malay language education for dyslexics in Malaysia

Characterization of young children with preferred and non-preferred graphic rule during drawing

This paper aims to investigate the functional connectivity in brain among young children during employment of preferred and non-preferred rule when drawing basic drawing task using Partial Directed Coherence (PDC) and to determine the most significant parameter in differentiating the two groups using handwriting dynamic features and brain activity based on statistical analysis and principle component analysis (PCA). Twelve subjects between 5 and 6 years old were selected randomly. All subjects were asked to gaze and trace four different unlined shapes. The brain signals were recorded using an electroencephalogram (EEG) machine during drawing tasks. Result showed that subjects who employed preferred graphic rule (Control) when performing gazing and tracing tasks were better at visual processing when compared to those that used graphic rule in haphazard fashion. Besides, significant difference was found in frequency domain when subjects used graphic rule in rule governed fashion when compared to relaxing activity. The contrast was found when subject used graphic rule in haphazard fashion. Results from PCA showed most significant parameter (gamma/high gamma) in differentiating between the two groups (employed graphic rule vs. non-graphic) was found in tracing task

Characteristics of Mineral Oil-based Nanofluids for Power Transformer Application

Trends in the field of nanomaterial-based transformer oil show most of the conducted works have focused only on the transformer oil-based nanofluids but limited studies on the stability of transformer oil-based nanofluids. Since mineral oil-based nanofluids still can produce the sedimentation, thus the cold-atmospheric pressure plasma method is proposed to functionally modify the Silicon Dioxide (SiO2) nanofiller in order to enhance the electrical properties of the mineral oil-based nanofluids. The AC breakdown strength oil samples before and after modification were measured. It was found that the plasma treated nanofluids have higher AC breakdown voltage compared to pure oil and untreated nanofluids. Also, Fourier Transform Infrared (FTIR) Spectroscopy has been used in this study to analyse the physical changes of oil samples. It is envisaged that the added silica nanofiller has significant effect on electrical properties of the transformer oil-based nanofluids which would enable to the development of an improved class of liquid dielectric for the application of power transformer

E-Learning for Disability: Creation, Assessment, and Implementation

This paper presents the design and delivery of X-leksia: a multimedia courseware to aid basic reading skills in Malay language among the pre-school dyslexics. The courseware has been developed based on multi-sensory teaching approach. It supports the visual, auditory, kinaesthetic elements via multimedia and “learn by doing” exercises that will reinforce each other for optimal learning. The courseware has undergone both formative and summative evaluation with dyslexics and subject matter experts from Dyslexia Association of Wilayah Persekutuan, Kuala Lumpur. The evaluation procedure, criteria and results are presented in this paper. As a result of completing the evaluation procedure, the author found that X-leksia’s approach was well received by the children and teachers alike although there is still room for improvement. The courseware is hoped to contribute a significant idea to the development of technology in Malay language education for preschool dyslexics in Malaysia

Fully convolutional neural network for Malaysian road lane detection

Recently, a deep learning, Fully Convolutional Neural Network (FCN) has been widely studied because it can demonstrate promising results in the application of detection of objects in an image or video. Hence, the FCN approach has been proposed as one of the solution methods in mitigating the issues pertinent to Malaysia’s road lane detection. Previously, FCN model for lane detection has not been tested in Malaysian road conditions. Therefore, this study investigates the further performance of this model in the Malaysia. The network model is trained and validated using the datasets obtained from Machine Learning NanoDegree. In addition, the real-time data collection has been conducted to collect the data sets for the testing at the highway and urban areas in Malaysia. Then, the collected data is used to test the performance of the FCN network in detecting the lane markings on Malaysia road. The results demonstrated that the FCN method is achieving 99% of the training and validation accuracy

Sizing for the apparel industry using statistical analysis - a Brazilian case study

The study of the body measurements of Brazilian women used the Kinect Body Imaging system for 3D body scanning. The result of the study aims to meet the needs of the apparel industry for accurate measurements. Data was statistically treated using the IBM SPSS 23 system, with 95% confidence (P 0,58) and from the Hip-to-Height Ratio - HHR (bottom portion): Small (HHR 0,68).This work is financed by FEDER funds through the Competitive Factors Operational Program (COMPETE) POCI-01-0145-FEDER-007136 and by national funds through FCT-Portuguese Foundation for Science and Technology, under the project UID/CTM/000264.info:eu-repo/semantics/publishedVersio