Managing earnings using classification shifting: Novel evidence from Jordan

open access journalIn response to McVay calls for more research to provide additional cross-sectional tests of classification shifting, the current paper examines whether Jordanian public companies engage in earnings management through classification shifting. Using a sample consisting of 112 public firms from Jordan during the 2010-2014 period, this study applies McVay (2006) Model to investigate the relationship between the non-recurring items (NREC) and the variation in unexpected core earnings (UCE). This analysis was supplemented with employing Fan et al., (2010) Model as a robustness check. Our empirical results reveal that managers in Jordan misclassify their recurring expenses to inflate their core earnings. More precisely, we find that non-recurring items (NREC) are significantly and positively associated with the variation in unexpected core earnings (UCE); thus, classification shifting is a common practice among Jordanian firms. Additionally, we find out stronger evidence on classification shifting when our sample was restricted to those firms with a more significant opportunity to misclassify recurring items (firms with positive NREC). This study contributes to the body of accounting literature by providing the first empirical evidence in the Middle East region overall on the use of classification shifting by Jordanian firms. We are also the first to apply McVay (2006) and Fan et al., (2010) models in the Middle East region. Our findings have important policy implications for standard setters, regulators, auditors and investors in their attempts to constrain earnings management practices and improve the financial reporting quality in Jordan

Fully Integrated CMOS Low-Gain-Wide-Range 2.4 GHz Phase Locked Loop for LR-WPAN Applications

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A Multiple Case Study of Gay Teacher Identity Development: Negotiating and Enacting Identity to Interrupt Heteronormativity

The purpose of this multiple case study is to examine how the negotiation and enactment of gay teacher identity interrupts heteronormativity in school contexts. This study utilizes a conceptual framework that incorporates an understanding of teacher identity negotiation in terms of gay identity development (Cass, 1979) and the Multicultural Enactment-Transactional Model (Cross, 2012). This framework also examines a teacher\u27s perceptions about the school context in terms of identity-based motivation (Oyserman & Destin, 2010) and a relational justice perspective (Poole, 2008). This study theorizes that the heteronormative nature of schooling is a limiting factor for gay teachers abilities\u27 to work and thrive in school contexts. The goal of this study is to answer the question: Does the enactment of gay teacher identity interrupt heteronormativity in schools? as well as two ancillary questions: 1) How do gay teachers negotiate gay teacher identity in schools? and, 2) How do school contexts impact gay teachers\u27 perceptions of identity-based motivation and relational justice? This study had two phases. In phase one, participants completed an online survey that determined their location along the Homosexual Identity Formation model continuum (Cass, 1979) and garnered information about their teaching history and context. In phase two, participants completed two interviews and related reflective and focused journaling activities. These data were analyzed for themes and patterns using the four perspectives that bound the conceptual framework. The goal of this research was to increase understanding of how negotiation and enactment of a gay teacher identity in school contexts interrupts heteronormativity. Triangulation of data from phase one revealed two major themes first, the participants had varying conceptions and enactments of being out and second the participants indicated dissonance and variety in terms of is `out\u27 appropriate? In phase two, four individuals were profiled. Cross\u27s (2012) METM was used to analyze each case to understand their negotiation and enactment of gay identity. Oyserman and Destin\u27s (2010) theory of IBM and Poole\u27s (2008) notion of relational justice helped to identify three pervasive themes during the cross case analysis: teacher preparation and professional development, perception/nonperception of administrative support, and activist teaching. Finally, the conceptual framework was revisited and reformatted into a model of gay teacher identity. The discussion identified recommendations for teacher education, educational leadership, and for gay teachers seeking to utilize the model of gay teacher identity to interrupt heteronormativity in schools

The Impact of Electronic Sales Channels on Customers Response of Convenience Products Outlets Stores

Purpose: The current study sought to determine the effect of electronic sales channels on customer response to appropriate product outlet stores.   Theoretical framework: With the development of modern means of communication and technologies that have proven effective and efficient, the online shopping system has evolved to be an important resource in the field of electronic commerce. Therefore, in recent times, the issue of customer response has become a sensitive issue for companies, especially in light of the intense competition in the business environment.   Design/methodology/approach: The study used the descriptive analytical approach, and the administrative survey was designed to access the data. The study population consisted of (10) major electronic sales outlets located in the city of Irbid, and a random sample of a total of (400) respondents was used. To analyze the data, this study used modern systems, which is the statistical program (SPSS).   Findings: The results of the study indicate the positive impact of electronic sales channels on customer response.   Research, Practical & Social implications: The study recommended the need, and most importantly, to recommend the adoption of a diversity strategy in e-mail so that companies can access more widespread applications, which increases the interest of the customer and thus is reflected in his purchase decision.   Originality/value: Despite the scientific contribution that was evident in this study, we still need more future studies related to electronic sales channels about customer response in other dimensions such as purchasing decisions, sales and marketing performance, customer trust, and customer intention in different commercial and marketing environments

The fate of leachate of pharmaceuticals like amoxicillin, ibuprofen and caffeine in the soil using soil columns

From an environmental engineering point of view, pharmaceuticals such as antibiotics are a group of man-made chemicals of concern entering the environment in concentrations at which, the health effects are unknown. The problem that may be created by the presence of antibiotics at low concentrations in the environment is the development of antibiotic resistant microorganisms. In this study, three pharmaceutical drugs manufactured in Palestine were studied in waste water and their adsorption in agriculture soil was studied using soil columns. During the study of soil columns, it was noted that the concentration of caffeine in leachate was higher than that of ibuprofen and amoxicillin, as caffeine has higher aqueous solubility. Ibuprofen and amoxicillin were present in leachate with very small concentrations, due to their degradation and decomposition into other substances that may be harmful, and affect the natural properties of soil, groundwater and human health. The decomposition percentages of the pharmaceuticals in the soil columns were 97.82, 97.88 and 86.52% for amoxicillin, ibuprofen and caffeine for one year’s study, respectively. For the fifteen years, the decomposition percentages were 94.04, 96.60 and 93.70% for amoxicillin, ibuprofen and caffeine, respectively

Underwater Multi-Node Radio Communication Solutions for Planetary Exploration

The exploration of the presumably life harboring subsurface ocean of Europa will provide scientists with extensive new knowledge in the search for extraterrestrial life. A highly miniaturized payload is required to penetrate a narrow passage through the thick ice crust covering Europa's surface. Underwater wireless communications may be the most viable means of communication for such exploratory missions, accounting for size and weight restrictions. This presents a challenge to achieve satisfactory data rates and a range that permits autonomous underwater vehicles (AUVs) to communicate within their region of operation, as well as with a surface lander or orbiter. This work presents thorough prototype experimentation on an underwater communication system established between several nodes using RF signals. During an eight-week internship experience at NASA's Ames Research Center in September-October 2014, our team developed a Europa exploration mission concept, built representative hardware, and carried out tests to assess the feasibility of key aspects of the concept. Experiments demonstrating the viability of RF communication underwater comprised inspecting the effect of depth and horizontal distance on signal strength as well as the optimum positioning of antennas. To test the system's performance, two submersibles were designed and built. A commercially available remotely operated vehicle (ROV) was also modified and used as a main communication node. The two submersibles were wirelessly connected and accommodated sensors capable of characterizing water properties and equipped with 2.4 GHz, 1 mW transceivers to communicate the measured data. The communication procedure is that the main communication node requests the collected data from the two submersibles when in range and receives it instantly through RF. This work models what may take place during an actual mission to Europa. The developed mission concept involved a hybrid communication system consisting of acoustic and RF signals to enhance the capability of the nodes to communicate over greater distances. The AUVs will need to avoid obstacles and maneuver around to collect data based on predefined algorithms. Thus, they will be provided with two positioning systems; the inertial navigation system, backed with an acoustic positioning system to mitigate drift. The AUVs divide the ocean into planes and explore along circular paths increasing in diameter with depth. Moreover, they make use of miniaturized sensors to map the surrounding environment. In this paper, the ROV and the submersibles are described, along with sections explaining the mechanism of communication and the testing procedures conducted to yield results

Female directors, family ownership and firm performance in Jordan

Seaman, Claire - ORCID 0000-0003-4818-5051 https://orcid.org/0000-0003-4818-5051This study examines the impact of female directors on the financial performance of family and non-family Jordanian firms. A sample of 103 Jordanian public firms listed on Amman Stock Exchange for the time period 2009-2015 was selected. The study had a quantitative approach and used a panel data methodology. The data analysis was conducted using Ordinary Least Square Regression. ROA and Tobin’s Q were deployed as measurement of financial performance. The appointment of female directors does not have any significant impact on the financial performance of family firms. However, with regard to non-family firms, female directors appeared to have a negative impact on the performance of these firms. The impact of female directors on family firm performance merits further research in the context of different countries and cultures. Appointments based on qualifications and expertise is more likely to have a positive impact. Jordan is an under-researched area where the impact of female directors on the firm performance would merit further research. Differentiating between the impact of female directors on family and non-family firms would also merit further research, especially in the context of the conditions under which they are appointed.The authors are grateful to the Middle East University, Amman, Jordan for the financial support granted to cover the publication fee of this research article.https://doi.org/10.5430/ijfr.v11n1p20611pubpub

Evaluation of a genomic classifier in radical prostatectomy patients with lymph node metastasis.

OBJECTIVE: To evaluate the performance of the Decipher test in predicting lymph node invasion (LNI) on radical prostatectomy (RP) specimens. METHODS: We identified 1,987 consecutive patients with RP who received the Decipher test between February and August 2015 (contemporary cohort). In the contemporary cohort, only the Decipher score from RP specimens was available for analysis. In addition, we identified a consecutive cohort of patients treated with RP between 2006 and 2012 at the University of California, San Diego, with LNI upon pathologic examination (retrospective cohort). The retrospective cohort yielded seven, 22, and 18 tissue specimens from prostate biopsy, RP, and lymph nodes (LNs) for individual patients, respectively. Univariable and multivariable logistic regression analyses were used to evaluate the performance of Decipher in the contemporary cohort with LNI as the endpoint. In the retrospective cohort, concordance of risk groups was assessed using validated cut-points for low (0.60) Decipher scores. RESULTS: In the contemporary cohort, 51 (2.6%) patients had LNI. Decipher had an odds ratio of 1.73 (95% confidence interval, 1.46-2.05) and 1.42 (95% confidence interval, 1.19-1.7) per 10% increase in score on univariable and multivariable (adjusting for pathologic Gleason score, extraprostatic extension, and seminal vesicle invasion), respectively. No significant difference in the clinical and pathologic characteristics between the LN positive patients of contemporary and retrospective cohorts was observed (all P\u3e0.05). Accordingly, among LN-positive patients in the contemporary cohort and retrospective cohort, 80% and 77% had Decipher high risk scores (P=1). In the retrospective cohort, prostate biopsy cores with the highest Gleason grade and percentage of tumor involvement had 86% Decipher risk concordance with both RP and LN specimens. CONCLUSION: Decipher scores were highly concordant between pre- and post-surgical specimens. Further, Decipher scores from RP tissue were predictive of LNI at RP. If validated in a larger cohort of prostate biopsy specimens for prediction of adverse pathology at RP, Decipher may be useful for improved pre-operative staging

Individual Patient-Level Meta-Analysis of the Performance of the Decipher Genomic Classifier in High-Risk Men After Prostatectomy to Predict Development of Metastatic Disease.

Purpose To perform the first meta-analysis of the performance of the genomic classifier test, Decipher, in men with prostate cancer postprostatectomy. Methods MEDLINE, EMBASE, and the Decipher genomic resource information database were searched for published reports between 2011 and 2016 of men treated by prostatectomy that assessed the benefit of the Decipher test. Multivariable Cox proportional hazards models fit to individual patient data were performed; meta-analyses were conducted by pooling the study-specific hazard ratios (HRs) using random-effects modeling. Extent of heterogeneity between studies was determined with the I(2) test. Results Five studies (975 total patients, and 855 patients with individual patient-level data) were eligible for analysis, with a median follow-up of 8 years. Of the total cohort, 60.9%, 22.6%, and 16.5% of patients were classified by Decipher as low, intermediate, and high risk, respectively. The 10-year cumulative incidence metastases rates were 5.5%, 15.0%, and 26.7% ( P \u3c .001), respectively, for the three risk classifications. Pooling the study-specific Decipher HRs across the five studies resulted in an HR of 1.52 (95% CI, 1.39 to 1.67; I(2) = 0%) per 0.1 unit. In multivariable analysis of individual patient data, adjusting for clinicopathologic variables, Decipher remained a statistically significant predictor of metastasis (HR, 1.30; 95% CI, 1.14 to 1.47; P \u3c .001) per 0.1 unit. The C-index for 10-year distant metastasis of the clinical model alone was 0.76; this increased to 0.81 with inclusion of Decipher. Conclusion The genomic classifier test, Decipher, can independently improve prognostication of patients postprostatectomy, as well as within nearly all clinicopathologic, demographic, and treatment subgroups. Future study of how to best incorporate genomic testing in clinical decision-making and subsequent treatment recommendations is warranted