Decision Usefulness of Financial Information: the Role of Audit and Ifrs

We examine the usefulness of financial information given different circumstances, pre and post- International Financial Reporting Standards (IFRS) adoption and audit quality. The usefulness of information is deduced from the association between information quality and investment efficiency. IFRS is said to promote more informative financial information and hence should increase the decision usefulness of the reported information. In practice, auditors are the center of reference in the preparation of financial report and empirical evidence shows that quality audit enhances the credibility of reported information. This study aims to examine and compare the roles of IFRS and audit quality in the association between financial information quality and investment efficiency. The results from a sample of 558 firms provide support that financial information quality is significantly related to investment efficiency indicating decision usefulness of reported information. However, despite the contention that IFRS leads to a more informative financial report, the results show that IFRS does not strengthen the relationship between information quality and investment efficiency. The result for audit quality, on the other hand, is significant indicating that reported information is more useful to decision-makers when it is audited by the quality audit firm

Influence of substrate annealing on inducing Ti3+ and oxygen vacancy in TiO2 thin films deposited via RF magnetron sputtering

Nano-crystalline TiO2 has been prepared by RF magnetron sputtering at varied substrate temperatures ranging from 200 to 500 °C. The alteration of oxygen and titanium atom in TiO2 at uppermost surface is clearly observed on the effect of annealing temperature by Auger Electron Spectroscopy (AES) technique. The measurement of peak to peak value of Ti and O transition line at 400 °C indicates the surface chemical state of O2 in TiO2 thin films defect at surface and Fermi level was analyzed using the X-Ray Photoelectron Spectroscopy (XPS). The Ti 2p observation of pre and post surface treatment shows the concentration of Ti3+ is seven times higher after post sputtered for sample 200 °C. Ti3+ decrease by increasing temperature. The Ti3+-oxygen vacancy which also assigned as Ti2O3 occurred in all sample, yet sample deposited at 400 °C gives nearest binding energy for Ti2O3. This observation also supported by The Time of Flight Secondary Ion Mass Spectrometry (ToF-SIMS) analysis which shows highest total ion count for positive polarity is O+ for sample at 300 °C and Ti ion dominant is Ti2O3 + for sample at 400 °C. Based on the analyses, it is clearly seen that high defect of Ti3+-oxygen vacancy which is located between surface layer and fermi level state, this defect levels was created at surface layer at low annealing temperature. However, increasing temperature leads to defect creation on bellow surface layer which consider as within fermi level laye

Tribological investigations on the application of oil-miscible ionic liquids additives in modified Jatropha-based metalworking fluid

This paper studies the applications of modified Jatropha oil-based (MJO) lubricant as potential vegetable-based metalworking fluids, containing additives of two oil-miscible ionic liquids; [P66614][Phosphinate] (PIL) and [N1888][NTf2] (AIL) at 1%, 5%, and 10% weight concentration. The lubricant samples are validated for corrosion, four ball tribology and tapping torque experiments. Using optical microscope, profilometer, AFM, SEM, EDS and XPS analysis, worn surfaces were investigated. The lubrication performance of MJOþAIL10% and MJOþPIL1% samples provide competitive lubrication performance to that other lubricant samples used herein. They have shown improved corrosion inhibition, superior friction reduction, lower worn surface area, excellent surface finish and increased tapping torque efficiency. These superior tribological results correspond to the metal oxide tribofilm formation and anti-corrosion behavior of MJOþAIL10% sample

Amalan pengurusan keselamatan bengkel kemahiran hidup (KHB) Sekolah Menengah Harian Daerah Batu Pahat

Kajian ini dijalankan untuk mengkaji sejauhmanakah persepsi pelajar terhadap amalan pengurusan keselamatan dari aspek keselamatan alatan dan bahan, diri dan rakan serta keselamatan am di bengkel Kemahiran Hidup sekolah menengah harian daerah Batu Pahat. Kajian berbentuk kuantitatif dilaksanakan di empat buah sekolah menengah harian daerah Batu Pahat iaitu SMK Datin Onn Jaafar, SMK Banang Jaya, SMK Dato Onn dan SMK Seri Gading. Sampel kajian terdiri daripada 350 orang pelajar tingkatan dua yang mengambil matapelajaran KHB dan data dikumpul menggunakan instrumen borang soal selidik. Dapatan kajian dianalisis menggunakan perisian Winsteps Version 3.69.1.11 dengan pendekatan Model Pengukuran Rasch sepenuhnya. Data dianalisis menggunakan teknik analisis diskriptif dan analisis inferensi iaitu ujian-t bagi menguji hipotesis kajian. Dapatan kajian menunjukkan bahawa amalan pengurusan keselamatan di bengkel diamalkan secara sederhana bagi ketiga-tiga aspek tersebut. Terdapat perbezaan yang signifikan di antara pelajar di bandar dan luar bandar iaitu t=-4.08 dan p=0.000 di mana nilai min ukuranya pula ialah -.19. Beberapa cadangan telah dikemukakan bagi penambahbaikkan seperti mengadakan kempen kesedaran dan menyediakan sudut standard operasi amalan pengurusan keselamatan agar pelajar sentiasa mematuhi peraturan semasa berada di bengkel Kemahiran Hidup

A study of printed La₂O₃ on carbon-glass substrate for micro-flexographic printing process using angle resolve x-ray photoelectron spectroscopy (AEXPS) analysis

Micro-flexographic printing process involved in patterning technique from micron to nano scale range to be used for graphic, electronic and bio-medical device on variable substrates. Adhesive property of printing process could be described as an interchangeably with some ink or medium and substrate which was applied to one surface of two separate items that bonded together. Lanthanum oxide (La2O3) had been used as a rare earth metal candidate as printing ink medium. This metal deposit was printed on carbon-glass substrate. The choose of Lanthanum Oxide as a target is due to its wide application in producing electronic devices such as thin film battery and printed circuit board. The La2O3 deposited on the surface of carbon-glass substrate was then analyzed using Angle Resolve X-Ray Photoelectron Spectroscopy (ARXPS). The position for each synthetic component in the narrow scan of Lanthanum (La) 3d and O 1s are referred to the electron binding energy (eV). This research was focused on 3 narrow scan regions which are C 1s, O 1s and La 3d. Further discussion of the spectrum evaluation was discussed in detail. Here, it was proposed that from the adhesive properties of La was suitable as an alternative medium for micro-flexographic printing technique in printing multiple fine solid lines image at micro to nano scale feature. Hence, this paper will describe the capability of this particular metal as rare earth metal in a practice of micro-flexographic printing process

A study of printing plate mould development by using 3d printers for micro-flexographic printing process

Micro-flexographic is a new printing technique that has been implemented by combining flexographic printing and micro-contact printing technique. Flexographic printing is generally a high-speed production in roll to roll printing technique widely used in the graphic printing industry. Micro-contact printing technique is usually employed to produce fine solid line structures in micro to nano scale. Mould preparation for printing plate is also one of the vital parameters in micro to nano scale image printing. A precise mould could be used to produce the most accurate printing plate for micro-flexographic printing. The three dimension (3D) printer has the capability of producing fine solid lines below 100 μm in width and gap on master mould for the printing industry. This research elaborated the use of various 3D printers to produce a master mould for micro-flexographic printing. This paper investigated the capability of multiple 3D printers in creating micro to nano fine solid lines in the master mould for future development and application of printing in the electronic, graphic and bio-medical field

Natural Radioactivity and Geological Influence on Subsurface Layers at Kubwa and Gosa Area of Abuja, Northcentral Nigeria

The concentration of 238U, 232Th and 40K in rock samples were analysed using gamma ray spectrometry. In Kubwa, the concentration ranges from 15 to 52 Bq kg-1 for 238U, 32 to 84 Bq kg-1 for 232Th and 119 to 705 for 40K Bq kg-1. In Gosa area, the concentration of 238U ranges from 23 to 30 Bq kg-1, 232Th varied from 48 to 76 Bq kg-1, and 40K varied from 438 to 820 Bq kg-1. The dose rate, radium equivalent activity and annual effective dose rate at Kubwa and Gosa were calculated and compared with international standard values

Assessment of natural radionuclides and its radiological hazards from tiles made in Nigeria

Activity concentration of 10 different brands of tiles made in Nigeria were analyzed using High purity Germanium gamma detector and its hazard indices such as absorbed dose rate, radium equivalent activity, external Hazard Index (Hex), internal Hazard Index (Hin), Annual Effective Dose (mSv/y), Gamma activity Index (Iγ) and Alpha Index (Iα) were determined. The result showed that the average activity concentrations of radionuclides (226Ra, 232Th and 40K) content are within the recommended limit. The average radium equivalent is within the recommended limit of 370 Bq/kg. The result obtained further showed that the mean values for the absorbed dose rate (D), external and internal hazard index, the annual effective dose (AEDR) equivalent, gamma activity index and Alpha Index were: 169.22 nGyh−1, 0.95 and 1.14, 1.59 mSv/y, 1.00 Sv yr−1 and 0.34 respectively. The result established that radiological hazards such as absorbed dose rate, internal hazard, annual effective dose rate, gamma activity index and Alpha Index for some samples are found to be slightly close or above international recommended values. The result for the present study was compared with tiles sample from others countries, it was observed that the concentration of tiles made in Nigeria and other countries are closer, however recommends proper radiation monitoring for some tiles made in Nigeria before usage due to the long term health effec

Fabrication and characterization of crystalline cupric oxide (CUO) films by simple immersion technique

Cupric oxide (CuO) is one of the most promising p-type semiconducting materials used in p-n junction solar cells. Most of the researchers use electrochemical deposition (ECD) to deposit CuO film. However, it always requires a conductive substrate and the resulting film is porous. In this work, we demonstrated a simple method using an immersion technique to deposit nanostructured CuO for p-n solar cell application. Compared to ECD which end up with only pyramid-like structure, an immersion technique offers flexibility on the CuO nanostructures such as spheres, particles, diamond etc. This technique also offers higher deposition rate which allow deposition at thicker thickness. The adherence to the substrate can be manipulated depending on the pH of the solution. The resuling film was tested into a p-n solar cell using configuration of Au/ZnO/Cuo/ITO/glass. Although there is no efficiency obtained under the solar radiation, it shows a solar cell characteristic with open circuit voltage (Voc) of 1.5

Radiological and chemical toxicity risks of uranium in groundwater based-drinking at Immigration Headquarters Gosa and Federal Housing Lugbe area of Abuja, North Central Nigeria

Inadequate public water supply by the Water Board in Abuja has forced the public to source for groundwater as the only alternative for consumption without consideration for radiological risk. The radiological risk for cancer mortality of uranium in Immigration Headquarters Gosa and Federal-Housing Lugbe groundwater water samples were measured and compared with Water Board and hand-dug well water samples from the same area using inductively coupled plasma mass spectrometry. The highest radiological risks for cancer mortality and morbidity were found to be low, with highest values of 1.24 × 10−7 and 1.64 × 10−7 obtained from Federal-Housing Lugbe borehole. The chemical toxicity risk of 238U in drinking water over life time consumption has a mean value of 4.0 × 10−4 μg kg−1 day−1 with highest value of 6.0 × 10−3 μg kg−1 day−1 obtained from Federal-Housing Lugbe. Significantly, this study inferred that the 238U concentrations reported in groundwater based-drinking originated from sheared zone of magmatic metamorphosed basaltic dyke intrusion. Due to the low risk values found in the water samples when compared with the International Reference Standard, radiological and chemical toxicity risks values may not pose any health risk to the public that rely on groundwater in the are