360 research outputs found

    Development And Evaluation Of Prolonged Release Ketoprofen Tablets

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    Suatu sistem perlepasan terpanjang telah dibangunkan menggunakan salutan filem sebagai sistem perlepasan terpanjang drug dan ketoprofen telah digunakan sebagai drug model. A prolonged release system was developed using film coating as drug release controlling system and ketoprofen as model drug

    The determinants and value relevance of goodwill impairments in Malaysia firms: The role of corporate governance mechanisms

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    The purpose of this study is to examine the determinants and the value relevance of goodwill impairments. In contrast to similar studies, this study does not focus solely on management’s opportunistic reporting behavior. Instead, it provides some insights into the likelihood that they exercise their discretion to improve the informational value of accounting information. In addition, this study compares the determinants of goodwill impairments across the pre- and the post Malaysian Code on Corporate Governance 2012 (MCCG 2012) and explores the influence of monitoring mechanisms on shareholders’ valuation assessments of goodwill impairments. By doing so, it extends the literature relating to the role of corporate governance in constraining management’s discretionary behavior associated with goodwill impairment testing. Using panel data over the period 2010 to 2014, the results show that goodwill impairments are associated with “big bath” behavior, an earnings management technique, and CEO changes. The results also indicate that these impairments generate value relevant and bad news to shareholders. Therefore, the combined findings suggest that establishing accounting standards which provide relevant information are difficult to implement reliably. Additionally, this study documents that, except for CEO changes, goodwill impairments have greater association with big bath behavior, and lower association with return on assets subsequent to MCCG 2012 implementation, consistent with criticisms of the MCCG. Finally, this study shows that effective corporate governance mitigates the bad news conveyed by goodwill impairments, indicating that firms with strong monitoring mechanisms are less likely to engage in big bath reporting behavior. Overall, the findings of this study should be useful to standard setters and policy makers who are interested in improving and evaluating the quality of goodwill reporting and corporate governance practices in Malaysia while emphasizing the importance of good corporate governance in ensuring credible accounting informatio

    Wind Turbine and Photovoltaic Hybrid Generations under Extreme Operating Gust

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    A micro-grid consisting of a 300kW wind turbine and a 40kW photovoltaic array is investigated under extreme operating gust (EOG) wind scenarios. The micro-grid is connected to the 380-V utility through a utility-side converter using natural-frame control, which provides a constant voltage of the DC link between the micro-grid and utility. The impact of the extreme gust wind variations on the micro-grid performance is studied for variable speed wind energy system equipped with a squirrel-cage induction generator. The Hurghada city, Red Sea, Egypt is taken as a case study for the wind speed profile. A detailed model of extreme gust-wind speed variation is implemented and simulated using PSIM commercial software package, based on climate characteristics of Hurghada city. The indirect rotor field oriented control (FOC) method is implemented to the generator-side converter to keep the system stable under the extreme gust wind conditions and to control the squirrel-cage induction generator (SCIG) speed for maximum power-point tracker (MPPT) regime. Power quality of the utility-side converter in terms of operation at different power factors, voltage value and THD are verified

    The Effect of Peer Learning vs. Traditional Learning on Knowledge and Clinical Performance of Critical Care Nursing Students

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    Background: Clinical practice is a vital part of nursing education, and highly valued by student nurses. From a student perspective, the clinical environment can be perceived as stressful and not welcoming. Therefore, the relationship between the student and the instructor is fundamental to the learning process. Peer learning offers students the opportunity to learn from each other. Moreover, it was suggested that academic involvement and interaction with faculty and fellow students increases the time and physical and psychological energy that students devote to the academic experience. The positive effects of peer learning have been described as increased cognitive skills, self-confidence, autonomy, clinical skills and reasoning are highlighted. Furthermore, and perhaps more difficult to evaluate in other educational models, are increased self-evaluating skills, collaborative- and leadership abilities, critical thinking and the opportunity to share the experiences of a fellow student without the immediate interference of the preceptor. Aim: The study aimed to compare the effect of using peer learning versus traditional learning on the clinical performance of critical care nursing students. Methods: The study was conducted at the critical and emergency care nursing Department, Faculty of Nursing, Damanhour University using an experimental comparative design. 100 nursing students enrolled in the third year were selected randomly to participate in this study. These were divided into two groups randomly. - Group I (study group): consisted of 50 students who were similarly assigned into 10 subgroups of 5 students each and they were learned by their colleagues. Group II (control group) included the other 50 students who were similarly assigned to 2 skill labs in subgroups of 25 students each.Results: The finding of the current study indicates significantly better performance scores among peer learning group. This study revealed that the majority of the study group students were positively satisfied as regarding peer learning. Moreover, the  majority of the students in peer group stated that being taught by their peer increases interaction and collaboration with other students, they can communicate more freely with their peer than with their clinical instructor they don't feel freer to approach the instructor for help than their peer. However, they agreed that the feedback they received from their peers is more helpful and they learn more from their peer than from their clinical instructor. Furthermore, they expressed their belief that peer learning experience was worth the time spent and students felt more comfortable when the performance is being assessed by their peer.Conclusion: The results of this study confirm the results of the previous studies, emphasizing numerous positive effects of peer learning methods in the academic environment. The results of this study also suggest that peer-assisted learning increases the confidence, reduces anxiety and affects the development of students' future responsibilities. Therefore, the study recommends more utilization of this approach in nursing education, with training workshops aimed at changing the attitude of nurse educators towards the use of more innovative models of active learning such as peer learning. Keywords: Peer learning, peer tutoring, traditional method, nursing students, clinical performance

    Improvement of active distribution systems with high penetration capacities of shunt reactive compensators and distributed generators using Bald Eagle Search

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    This work proposes an intelligent allocation of distributed generation (DG) units and shunt reactive compensators (SRC) with high penetration capacities into distribution systems for power loss mitigation using the Bald Eagle Search (BES) optimization algorithm. The intelligent allocation causes a reduction in voltage variations and enhances the voltage stability of the systems. The SRC units include shunt capacitors (SC), Static Var Compensators (SVC), and Distribution Static Compensators (DSTATCOM), which are determined according to their capacities. The optimization study includes the 33-bus and the 118-bus distribution systems as medium to large systems. Performance parameters, including the reactive power loss, Total Voltage Deviation (TVD), and Stability Index (SI), besides the power loss, are recorded for each optimization case study. When the BES algorithm optimizes 1, 2, and 3 DG units operating at optimal power factor (OPF) into the 33-bus systems, percentage reductions of power loss reach 67.84%, 86.49%, and 94.44%, respectively. Reductions of 28.26%, 34.47%, 35.24%, and 35.44% are achieved in power loss while optimizing 1, 3, 5, and 7 SRC units. With a combination of DG/SRC units, the power loss reductions achieve 72.30%, 93.89%, and 97.49%, optimizing 1, 3, and 5 pairs of them. Similar reductions are achieved for the rest of the performance parameters. With high penetration of compensators into the 118-bus system, the percentage reductions of power loss are 29.14%, 73.27%, 83.72%, 90.14%, and 93.41% for optimal allocations of 1, 3, 5, 7, and 9 DG units operating at OPF. The reduction reaches 11.15%, 39.08% with 1 and 21 devices when optimizing the SRC. When DG SRC units are optimized together, power loss turns out to be 32.83%, 73.31%, 83.32%, 88.52%, and 91.29% with 1, 3, 5, 7, and 9 pairs of them. The approach leads to an enhanced voltage profile near an acceptable range of bus voltages, reduces the voltage fluctuation substantially, and enhances the system stability. The study also ensures the BES algorithm’s capability to solve these nonlinear optimization problems with high decision-variable numbers
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