The Impact of International Financial Reporting Standards on Aggressive Accrual: Evidence from Saudi Security Exchange

Purpose: This study investigated the impact of international financial reporting standards on aggressive accrual. The distinguishing feature of this research is the study of the recent adoption of international financial reporting standards in one of the most important economies and emerging markets in the world; the Saudi Security Exchange (Tadawul).   Theoretical framework: One important issue that has dominated accounting research for many years is the mandatory IFRS adoption. More specifically, the impact of mandatory IFRS adoption on accounting figures, notably accruals. Most of the studies document mixed effects resulting from IFRS adoption.   Design/methodology/methodology: This study focuses on Kingdom of Saudi Arabia's Financial Market due to the recent mandatory adoption of the IFRS by Saudi companies in 2017, using 781 firm-year observations. Our study sample will cover 6 years from 2014-2019, three years before adoption (2014-2015-2016) and three years after adoption (2017-2018-2019).   Find: The findings of this study were consistent with previous accounting literature. The study shows a decrease in aggressiveness accruals after adopting international financial reporting standards. The study concluded that the companies listed on the Saudi Stock Exchange (Tadawul), especially after the adoption of international financial reporting standards, do not often provide inflated financial reports with distractions that could lead to customers making irrational decisions.   Research, practical and social implications:  This study put a spotlight on Aggressive Accrual resulting from mandatory IFRS adoption in emerging markets, such as the Kingdom of Saudi Arabia's Financial Market. Therefore, this study provides an exciting opportunity to advance standards setters’ knowledge of the quality of financial reporting in emerging markets.   Originality/value: This is the first study to use Aggressive Accrual around mandatory IFRS adoption. worth noting that apart from the prior literature, no study was devoted to the aggressive accrual in the Kingdom of Saudi Arabia's Financial Market

Collision Avoidance by Identifying Risks for Detected Objects in Autonomous Vehicles

We propose a system which will detect objects onour roads, estimate the distance of these object from the cameraand alert the driver if this distance is equal or less than thethreshold value(02meters),and assist the driver and alert him assoon as possible in order for him to take appropriate actions assoon as possible which can avoid any collision or significantlyreduce it. We plan to use state of the arts object detection modelslike YOLO to identify the target object classes and use depthmaps from monocular camera to be give an accurate estimate ofthe distance of the detected object from the camera. one majorrequirement of this system is the real-time behaviour and a highaccuracy for the detected and estimated distance, A secondrequirement is to make the system cheap and easy useablecomparatively to the other existing methods. That is why wedecided to use monocular camera images and depth maps whichmakes the solution cheap and innovative. This project(prototype) provide room for bigger and more complete projectwhich will contribute to the creation of tool which can save livesand improve security on our road

Mine Rescue Team Unmanned Rescue Craft (MRTURC) Design Development

The project initiated when a meeting was held between our Mine Rescue Team Unmanned Rescue Craft (MRTURC) team and Colorado School of Mine’s Rescue team, in July 2015, stating the requirement for design ideas for an unmanned craft capable of search and rescue reconnaissance into hazardous mines and collapsed buildings. The constraints that were discussed were as follows: Limited Budget, Size Constraint (2ft X 2ft X 2ft) and the availability of only a single radio frequency in those areas, corresponding to 2.4 GHz. The features that were required by the team was: ability to self-stabilize, an infrared sensor for distance measurements, around 45 mins of operation on a single battery charge, ease of control of craft for the operator, ability to operate in severe environment condition of -20oC to 50oC, durability and easy availability of spare child parts if broken during operation. Thus the project started with keeping in mind the above requirement of an unmanned craft for search and rescue of trapped people in collapsed mines and buildings. Computer design soft-wares like Solid-works were used for the design and analysis of the same

The Voices of the Divorced: Reasons for Early Divorce among Emiratis in Abu Dhabi

There has been a growing interest, especially among Emirati organizations concerned with family development, in the rising rates of early divorce in the United Arab Emirates (UAE). The purpose of this research is to identify the reasons for early divorce among Emiratis. The authors selected 2,162 Emirati early divorcees who were registered with the Family Development Foundation (FDF) in Abu Dhabi and who received services from the (FDF) between 2012 and 2018. Among those, 200 divorcees agreed to participate in this study. Quantitative data were analyzed using SPSS. Results found that the most common reasons for early divorce were the lack of marital relations, partners’ bad behavior, and domestic violence. Other reasons frequently quoted by the participants included the partner’s personality type, health issues, and the partner’s physical appearance. Findings will offer useful guidelines to the policymakers, service providers, social workers, and experts to improve the national-level family support interventions to prevent early divorce

The Effectiveness of WebQuest Strategy in Developing the Academic Achievement and E-Communication of Students in the Education College

This study aimed to reveal the effectiveness of using the WebQuest Strategy in developing academic achievement of the mathematical concepts and the impact of this on developing electronic communication skills among female kindergarten students at the College of Education. Experimental methodology was used with a quasi- experimental design due to its suitability with the nature of the study. The study tools included an academic achievement test on specific topics to measure academic achievement in the mathematics concepts development course, and an observation tool to measure electronic communication skills (ECO). The study tools were applied to a random sample of female kindergarten students at the College of Education (60) female students, were divided into two groups: an experimental group (32) female students studied topics according to the WebQuest Strategy, and a control group (28) female students studied the specific topics according to the traditional method. The results showed that using the WebQuest Strategy has an impact on developing both academic achievement for the course developing mathematical concepts and electronic communication skills. The study presented a set of recommendations, the most important of which is the necessity of employing the WebQuest Strategy in teaching other courses in university education through a reliable education platform, such as Blackboard. The study presented a set of future research proposals

Effect of the Concentration of Copper on the Properties of Copper Sulfide Nanostructure

      تم تحضير كبريتيد النحاس النانوي (  CuS NPs )  بتفاعل بسيط بين نترات النحاس بتركيزات مختلفة (10. و 30. و 50.) ملي مول والثايوريا والماء كمذيب بأستخدام الطريقة الكيميائية. تم ترسيب المساحيق النانوية المحضرة على ارضية زجاجية بتقنية الصب وبدرجة حرارة 60  درجة مئوية. تم توصيف الأغشية النانوية الناتجة بواسطة حيود الأشعة السينية (XRD) ، مجهر القوة الذرية (AFM) ، ومجهر الالكتروني الماسح (SEM ),وأطياف الأشعة فوق البنفسجية – المرئية. أظهرت أنماط XRD أن جميع العينات كانت عبارة عن تركيب سداسي لكبريتيد النحاس وبمتوسط ​​أحجام بلورية 14.07 - 16.51 نانومتر. بينت صور AFM اغلب الجسيمات كانت كروية الشكل وبعضها اسطوانية تقريبًا وبمعدل حجم قطر 49.11-90.64  نانومتر. من دراسة امتصاص الأشعة فوق البنفسجية ، لوحظ أن حافة الامتصاص تزداد لجميع الأغشية الرقيقة المرسبة تبعا لزيادة التركيز، مما يؤدي إلى نقصان في فجوة النطاق من 3.5 إلى 3.0 الكترون فولت لـلتراكيز( 0.1  و 0.5 ) ملي مول على التوالي.Nanoparticles of copper sulfide have been prepared by simple reaction between using copper nitrate with different concentrations ratio 0.1, 0.3, and 0.5 mM, thiourea by a simple chemical route. The prepared Nano powders have been deposited onto glass substrates by casting method at 60°C. The structure of the product Nano- films has been studied by x-ray diffraction, where the patterns showed that all the samples have a hexagonal structure of covellite copper sulfide with the average crystalline sizes 14.07- 16.51 nm. The morphology has been examined by atomic force microscopy, and field emission scan electron microscopy. The AFM images showed particles with almost spherical and rod shapes with average diameter sizes of 49.11- 90.64 nm. From the UV-Vis absorption studies, it has been noted that the increased absorption edge for all thin films leads to decreases in the energy gap of 3.5 to 3.0 eV for 1mM and 5mM respectively

Dynamic Behavior of Jacket Type Offshore Structure

Unlike structures in the air, the vibration analysis of a submerged or floating structure such as offshore structures is possible only when the fluid-structures is understood, as the whole or part of the structure is in contact with water. Using the commercial F.E.A. program ANSYS (v.12.0) (to model the Winkler and Brick-full bond models) and program ABAQUS(v.6.9) (to model the Brickinterface model), the stress matrix considering a dynamic load was superposed on the stiffness matrix of the structure. A time domain solution is recommended, using the generalized Morison’s equation by FORTRAN90 program to construct a program to calculate the wave forces, and Airy's linear and Second Order Stoke's wave theories are employed to describe the flow characteristics by using MAPLE13 program (to solve and apply the boundary conditions of the problems on Laplace's equation), and the results are compared and discussed. Both free and forced vibration analyses are carried out for two case studies

Study of Mechanical Strength Characteristics For Roller Compacted Concrete with Recycled Aggregates

Recycled aggregates have globally proven to be extremely flexible to use in various engineering applications after they have previously been used exclusively for laying foundations in road works, backfilling and soil replacement for improvement, but the accelerated urban development that necessitated consumption of large quantities of aggregates has led specialists to find methods which aimed to take advantage of the huge quantities produced annually from demolition and construction waste and converted them to gravel that will form a reservist to natural ones for being used in various types of structural concrete, such as roller compacted concrete. This research focuses on producing compacted concrete using different proportions of recycled aggregates, and studying its mechanical strengths (Compressive Strength, Splitting Tensile Strength, Flexural Tensile Strength) to determine how they are affected by the replacement process. The research found that the use of recycled aggregates in producing of compacted concrete seems very positive. With a 50% replacement rate, achieved relatively higher compressive strength values, noting that the values that were expected to be low, as the splitting tensile strength and flexural tensile Strength, looked very good for this Type of concrete compared with that identical of concrete manufactured with natural aggregates.   أثبتت الحصويّات المعاد تدويرها عالميّاً مرونةً كبيرة للاستعمال في مختلف التطبيقاتٍ الهندسيّة بعد أن اقتصر استعمالها سابقاً على طبقات التأسيس في الأعمال الطرقية، لكنّ التطّور العمراني المتسارع الذي استوجب استهلاك كميّات كبيرة من الحصويّات دفع المختصيّن إلى إيجاد منهجيّات تهدف للاستفادة من الكميّات الهائلة المنتجة سنويّاً من نفايات الهدم والإنشاء وتحويلها لحصويات تشكّل رديفاً للحصويّات الطبيعية بهدف استعمالها في مختلف أنواع البيتون الإنشائي كالبيتون المرصوص بالمداحي. يركّز هذا البحث على إنتاج بيتون مرصوص باستعمال نسبٍ مختلفةٍ من الحصويّات المعاد تدويرها، ودراسة مقاوماته الميكانيكيّة (المقاومة على الضغط البسيط، مقاومة الشد بالفلق، مقاومة الشد بالانعطاف) للوقوف على مدى تأثّرها بعمليّة الاستبدال. توصّل البحث إلى أنّ استخدام الحصويّات المعاد تدويرها في إنتاج البيتون المرصوص يبدو إيجابيّاً جدّاً، حيث حقّقت نسبة الاستبدال 50% قيماً أعلى نسبيّاً للمقاومة على الضغط البسيط مع الإشارة إلى أنّ القيم التي كان يتوقّع أن تكون منخفضةً كالمقاومة على الشد بالانعطاف والشدّ بالفلق بدت جيّدةً جدّاً لهذا النوع من البيتون مقارنةً مع مثيلاتها للبيتون المصنّع باستخدام حصويّاتٍ طبيعيّة

Marital Compatibility in the UAE Society among a Sample of Households in the Emirate of Abu Dhabi (UAE)

This study aimed to assess the levels of marital compatibility among 500 Emirati married couples in Abu Dhabi – United Arab Emirates and identify the various factors that impact marital compatibility. Participants responded to the Marital Compatibility Scale which focuses on five main areas: the personal, structural/family, psychological/emotional, cultural/educational/ethical/social, and financial compatibility. The data were collected by a specially selected team from Family Development Foundation – Abu Dhabi and Abu Dhabi Statistics Centre employees as it is the only entity officially authorized to collect such data and analyzed using SPSS. The findings of the study indicate that factors related to the cultural, educational, ethical, and cultural compatibility and those related to personal compatibility have the most significant impact on marital relations. In particular, the educational level of the husband, the husband’s income, and whether the couples were related or lived in the same neighbourhood impact the level of marital compatibility

A critical evaluation on combating child sexual abuse and the limitations of international law: a case study of United Arab Emirates

Child sexual abuse is a heinous crime. It consists of a variety of pernicious practices which include, but are not limited to, online child pornography, rape and incest. Globally, an estimated 15 million female adolescents have been coerced into sex during their lifetime, whilst the figure for boys is unknown.1 In many instances, this crime is perpetrated by those who are closest to the victims. Child victims may be severely traumatised and as a result become dysfunctional members of society. Child sexual abuse harms the very fabric of society and society thus pays a heavy price for continuing to tolerate this crime. As such, as this crime predominantly takes place behind closed doors and victims only very rarely report cases,2 a comprehensive legislative and policy approach must be adopted in order to effectively combat child sexual abuse. Legislators around the world as well as the international community must therefore make combating child sexual abuse a priority. However, the question arises whether there exist difficulties and weaknesses within international law which contribute to the persistent problem of child sexual abuse. Accordingly, this research probes whether international law accords adequate protection to the rights of the children and, if not, whether it fails to adequately protect children from sexual abuse. For this purpose, a detailed examination of relevant UAE laws is undertaken in the form of a case study. It is argued that international law has failed to clearly establish norms and also lacks enforcement mechanisms. The main international instrument, the Convention on the Rights of the Child, fails to determine the age of the child. Instead, it empowers domestic law to do this. Other shortcomings also limit the effectiveness of international law, particularly implementation issues. In the context of the UAE, the fundamental problem is that cultural values entrenched in Islamic criminal and family law have not shown an understanding of the child sexual abuse paradigm. Instead, the honour ideology has been reinforced