59 research outputs found
Adoption strategies, corruption and accounting quality: international evidence / Abdullah Hammad Alhammad … [et al.]
No full textThe empirical literature on the effects of IFRS adoption strategies on accounting quality focuses on more IFRS enforcement strategy. Limited studies have, in particular, examined IFRS modification strategy in relationship with accounting quality. In this regard, this paper investigates the impacts of different IFRS adoption strategies on accounting quality. The mediating effect of control of corruption on the relation between different IFRS adoption strategies on accounting quality is also examined. The paper uses the two step system GMM estimator with a sample of 35 countries for the periods that span from 2013 to 2017. The findings reveal that different IFRS adoption strategies have significant influences on accounting quality. The different IFRS adoption strategies, namely enforcement and modification are positively associated with accounting quality with measure of timely loss recognition (β1 = 0.190, p < 0.001) and (β2 = 0.189, p < 0.001), respectively. These findings are consistent with the prior studies. The findings underline the importance of distinction between different IFRS adoption strategies. Furthermore, control of corruption is found to mediate the associations between different IFRS adoption strategies and quality of accounting, indicating accounting quality is related to control of corruption, which in turn is affected by both IFRS enforcement and modification strategies. Additionally, the accounting quality is strongly improved by IFRS enforcement and modification through the control of corruption as mediation. This implies that the control of corruption in a given nation improves in accounting quality more than IFRS adoption strategies. These findings provide flesh insights to stakeholders and contribute to accounting quality literature
The Death of the Author and Birth of the Adaptor in Modern Arabic Adaptations of William Faulkner
No full textHistorically, adaptation studies has been closely aligned to translation studies, as both deal with the process of rendering meaning from one culture to another. These two disciplines are closely related, but their theories are still being developed. This research aims to provide a contribution to the growing discipline of adaptation studies through a theoretical perspective, while investigating how different cultural interpretations of adaptation influence the final literary product.
The core focus of research is to explore the differences between the meanings of adaptation in the West and the Arab world, through analysis of adapted texts in Arabic initially inspired from Western literature. The main works discussed are the adaptations and appropriation of William Faulkner’s novels, by the Arab authors Ghassan Kanafani, Naguib Mahfouz, Salaheddin Hariri and Khaled Khalifa. The qualitative analysis is based on comparisons between themes, plot, characters and narrative techniques, to prove that the Arabic authors depended on the process of adaptation rather than intertextuality, with insight into the differences that reflect the adaptor’s role in modifying the text from source culture to target culture. The analysis is guided by theories of adaptation studies to help in explaining the concepts of relocating, recreating and rewriting in the process of adaptation.
This research adopts descriptive exploratory methods, that fall under the interdisciplinary field of translation studies, related to adaptation studies and comparative literature, for the purpose of creating a valid theoretical framework or model for analysing the adaptation of English fiction into Arabic. The integrates Roland Barthes’ theory of the “death of the author” in the adapted text, Walter Benjamin’s “afterlife” of the text, Andre Lefevere’s theory of rewriting, and conceptions of authorship. In adaptation, the “death” of the author allows for the “birth” of the adaptor, offering them all the creative possibilities of authorship
Well On/Off Time Classification Using Recurrent Neural Networks and a Developed Transient Well Simulator
No full textSupervised machine learning (ML) projects require data for model training, validation, and testing. However, the confidential nature of field and well production data often hinders the progress of ML projects. To address this issue, we developed a well simulator that generates realistic well production data based on physical, governing differential equations. The simulation models the reservoir, wellbore, flowline, and choke coupled using transient nodal analysis to solve for transient flow rate, pressure, and temperature as a function of variable choke opening over time in addition to a wide range of static parameters for each component. The simulator's output is then perturbed using the gauge transfer function to introduce systemic and random errors, creating a dataset for ML projects without the need for confidential production data.
We then generated a simulated dataset to train a recurrent neural network (RNN) on the task of classifying well on/off times. This task typically requires a significant number of manhours to manually filter and verify data for hundreds or thousands of wells. Our RNN model achieves high accuracy in classifying the correct on/off labels, representing a promising step towards a fully-automated rate allocation process.
Our simulator for well production data can be used for other ML projects, circumventing the need for confidential data, and enabling the study and development of different ML models to streamline and automate various oil and gas work processes. Overall, the success of our RNN model demonstrates the potential of ML to improve the operational efficiency of various oil and gas work processes.We would like to express gratitude towards CMG Ltd. and Schlumberger for providing academic licenses for their simulators IMEX and PIPESIM, respectively. We would also like to express our gratitude to the King Abdullah University of Science and Technology (KAUST) for enabling us to work on this project
Mediating effect of institutions and moderating effect of culture on the relationship between IFRS adoption strategies and accounting quality
No full textIn recent years, the International Accounting Standards Board (IASB) has highlighted
the importance of full adoption more than just convergence of accounting standards.
While full adoption of IFRS eliminates accounting differences by allowing only the
IFRS standards’ applications, convergence concentrates on certain major differences
within the standards and differences in the enforcement levels. These differences,
despite small ones, lead to significant impact on reported performance that hinders the
objective of having globalized uniform standards. Examining the variations in IFRS
adoption as reported by the IASB in its jurisdiction profiles has proven to be a
paramount important since jurisdictions are described by the IASB to have employed
different IFRS implementations which falls within the so-called enforcement strategy
and modification strategy. Given the lack of research in this area, the present research
attempts to address the gap by examining the relationship between IFRS enforcement
and modification strategies and accounting quality across different jurisdictions
around the world. Besides, the diversities in institutional settings such as the quality
of institutional and cultural dimension, lead the study to further investigate the
mediating effect of institutional quality on the relationship as well as the conditional
effect of culture on the relationship between the different IFRS adoption strategies and
accounting quality. Using the dynamic system of Generalised Method of Moments
(GMM) estimation technique as the primary method of analysis, the study converts
firm-level data on accounting quality which is based on 8836 listed firms in 35
developed and developing countries that adopted IFRS, into country-level data to
reduce heterogeneity. The sample covers a period of 2013 to 2017, representing the
stable years following the world global financial crisis and reflecting the years in
which IFRS jurisdiction profiles are available. The findings suggest that IFRS
enforcement and modification strategies are statistically significant in reducing
discretionary accruals. Similarly, the adoption of IFRS with enforcement and
modification has been found to be positively associated with timely loss recognition and value relevance. The results also show that both strategies have given significant
positive impact on accounting quality by reducing the discretionary accruals at a
higher magnitude, more than the increasing effect of timely loss recognition and value
relevance. It is worth noting that the efforts made for IFRS enforcement strategy affect
discretionary accruals and timely loss recognition more than the IFRS modification
strategy. In terms of the indirect effects, the study reveals that institutional variables,
especially the voice and accountability, government effectiveness, regulatory quality
and control of corruption mediate the relationship between IFRS adoption strategies
and the quality of accounting across countries, corroborating previous expectations.
Furthermore, the effects of IFRS enforcement and modification on accounting quality
vary with power distance, uncertainty avoidance, institutional collectivism, and future
orientation. These indicate complementarities in which the effect of IFRS adoption
strategies on the quality of accounting information depends positively on cultural
variables. The current research involves numerous implications for policymakers,
investors, and managers. It provides insightful information to understand the
variations in IFRS enforcement and modification and their effects on accounting and
the rule of the institutional environment and cultural dimensions within this
relationship
Relationship of Body Mass Index with Diet, Physical Activities, and Lifestyles of Dental Students
No full textABSTRACT
Introduction
The objective of the study was to investigate the prevalence of overweight issues and obesity by recording the body mass index (BMI) and explore the dietary habits, physical activities (PAs), and lifestyles of male students at the College of Dentistry, King Saud University.
Materials and methods
A custom-designed self-administrative form and questionnaire were used in this study for data collection. The first part of the form was used to record the participants’ height and weight for the BMI. The participants were grouped as underweight (BMI < 18.5), normal weight (BMI = 18.5–24.9), overweight (BMI = 25–29.9), and obese (BMI > 30.0). The second part comprised questions related to the dietary habits, PAs, and lifestyles of the male dental students. Chi-squared test was used to generate the significance of each question at significance <0.05.
Results
A total of 211 male students (mean age 22.31 ± 2.10 years) participated in the study (response rate 78.1%). The findings revealed that 29 and 28% of the dental students were overweight and obese respectively. A statistically significant difference (p < 0.05) between the groups was found for the questions asked about time spent exercising per day (p = 0.003), time spent sporting per week (p = 0.003), and time spent watching television and internet surfing per day (p = 0.012).
Conclusion
The prevalence of overweight issues and obesity is high among the dental students compared with the general population of Saudi Arabia, and there is a need for intervention programs to combat obesity among the dental students. The awareness about PA, healthy diet/lifestyle, consequences of overweight and obesity on their health and profession must be increased among the dental students to avoid future complications.
Clinical significance
The impact of obesity on individuals’ oral health and its influence on dental treatment protocols and postoperative procedures has been well documented. Dental students are more prone to obesity due to their lifestyle with less PA and disordered eating habits and, thereby, are prone to obesity-related health hazards.
How to cite this article
Habib SR, Alghofaily S, Alshamrani H, Alhammad A, Awan KH. Relationship of Body Mass Index with Diet, Physical Activities, and Lifestyles of Dental Students. J Contemp Dent Pract 2017;18(10):899-904.
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The influence of methyl orange on the CO2-brine wettability of organic-acid-aged calcite samples: Implications for CO2 geo-storage
No full textThe underground storage of CO2 in a depleted carbonate formation is a suitable method for limiting its anthropogenic release and minimize global warming. The rock wettability is an essential factor controlling the mechanisms of CO2 trapping and its containment safety in the geo-storage formation. The geo-storage rock contains innate organic acids which alters the wettability of the rock surface from the hydrophilic condition to the hydrophobic state, thus reduce the CO2 storage capacity. In this study, methyl orange which is a toxic dye that is generally released into environment was used as wettability modifier to change the wettability of stearic acid aged calcite (oil wet) to water wet. This study uses the contact angle technique (sessile drop method) to examine the effects of various concentration of methyl orange (10-100 mg/L) on the wettability of the CO2/brine/stearic-acid aged calcite system under geo-storage conditions (i.e., temperatures of 25 and 50 ℃ and pressures of 5-20 MPa). The results indicate that the advancing and receding contact angles (θa and θr) of the organic-acid contaminated rock surface were drastically reduced upon exposure to methyl orange, attaining the minimum values of 62◦ and 58◦ respectively, in the presence of 100 mg/L methyl orange at 20 MPa and 50 ℃. Thus, the present results suggest that rather than discharging methyl orange into the environment, it could be injected into underground reservoirs in order to reduce the level of environmental pollution and at the same time increase the CO2 storage capacity of carbonate formations.Document Type: Original articleCited as: Alhammad, F., Ali, M., Yekeen, N., Ali, M., Kamali, M., Iglauer, S., Keshavarz, A. The influence of methyl orange on the CO2-brine wettability of organic-acid-aged calcite samples: Implications for CO2 geo-storage. Advances in Geo-Energy Research, 2024, 12(2): 102-112. https://doi.org/10.46690/ager.2024.05.0
Well On/Off Time Classification Using RNNs and a Developed Well Simulator to Generate Realistic Well Production Data
No full textSupervised machine learning (ML) projects require data for model training, validation, and testing. However, the confidential nature of field and well production data often hinders the progress of ML projects. To address this issue, we developed a well simulator that generates realistic well production data based on physical, governing differential equations. The simulation models the reservoir, wellbore, flowline, and choke coupled using transient nodal analysis to solve for transient flow rate, pressure, and temperature as a function of variable choke opening over time in addition to a wide range of static parameters for each component. The simulator’s output is then perturbed using the gauge transfer function to introduce systematic and random errors, creating a dataset for ML projects without the need for confidential production data. We then generated a simulated dataset to train a recurrent neural network (RNN) on the task of classifying well on/off times. This task typically requires a significant number of manhours to manually filter and verify data for hundreds or thousands of wells. Our RNN model achieves high accuracy in classifying the correct on/off labels, representing a promising step towards a fully-automated rate allocation process. Our simulator for well production data can be used for other ML projects, circumventing the need for confidential data, and enabling the study and development of different ML models to streamline and automate various oil and gas work processes. Overall, the success of our RNN model demonstrates the potential of ML to improve the operational efficiency of various oil and gas work processes
Conformations and antigenicity of the HCV glycoprotein E2 receptor binding domain
No full textThis thesis was scanned from the print manuscript for digital preservation and is copyright the author.
Researchers can access this thesis by asking their local university, institution or public library to
make a request on their behalf. Monash staff and postgraduate students can use the link in the References field
The issues of implementing inclusion for students with Learning Difficulties in mainstream primary schools in Saudi Arabia
No full textSaudi Arabia is one of earliest Arab countries to have implemented the integration of students with Special Educational Needs (SEN) (Almosa, 2008, 2010). Recently, the Ministry of Education (MoE), through the King Abdullah Public Education Development Programme, began preparing to introduce inclusion for students with SEN in practice. Thus, the current study explores potential barriers that could challenge the implementation of inclusion for male students with Learning Difficulties (LD) in mainstream primary schools. This research is timely as the issues involved with implementing inclusion remain unclear in Saudi Arabia. The issues were investigated by examining the understanding of teachers regarding the term ‘inclusion’ and exploring the factors that could challenge the implementation of inclusion from the perspective of teachers as well as through an analysis of the current practice of educating students with LD and general education students in mainstream primary schools in the Saudi context. Adopting the interpretivist paradigm, qualitative data was collected in five mainstream primary schools taken as a single case study, through interviews with thirteen teachers from a group of special education teachers and eleven teachers from a group of general education teachers. Moreover, observations of classrooms and schools and an analysis of legislative documents were used as supportive data collection methods. Thematic analysis was employed to analyse the data. The findings showed that the majority of teachers had an understanding of the term inclusion, although a few teachers indicated their lack of knowledge and understanding of this term. Moreover, teacher preparation, in-service training, competence of teachers, teachers’ views, relationships between students, relationships between parents and teachers, human support, curriculum, teaching strategies, assessment, resources, legislations, administrative matters, number of students in classroom and infrastructure were identified as factors that could act as barriers to implementing inclusion effectively.The results of the analysis led to some recommendations for future practice; these include how to support teachers’ readiness for inclusion, improve the practice of teachers in mainstream classrooms, improve the relationships between students with and without LD, the relationships between parents and schools, and improve environmental factors, in order to make inclusion work effectively. This study contributes to knowledge of inclusive education by exploring the issues surrounding the implementation of students with learning difficulties in the Saudi context.</p
Access and Disparities in the Use of Telemedicine Among Patients with Chronic Conditions in Saudi Arabia: A Cross-Sectional Study
No full textZiyad S Almalki,1 Mohammad T Imam,1 Nada F Abou Chahin,2 Naheda S ALSammak,2 Shahad M Entabli,2 Shatha K Alhammad,2 Ghuyudh F Alanazi,2 Rama A Kharsa,2 Layla A Alonazi,2 Rasha A Mandil,2 Ahmed A Albassam,1 Ahmed M Alshehri,1 Abdullah K Alahmari,1 Ghada M Alem,1 Abdullah A Alalwan,1 Ahmad Alamer1 1Department of Clinical Pharmacy, College of Pharmacy, Prince Sattam Bin Abdulaziz University, Al-Kharj, Saudi Arabia; 2Collage of Pharmacy, Almaarefa University, Riyadh, Saudi ArabiaCorrespondence: Ziyad S Almalki, Department of Clinical Pharmacy, College of Pharmacy, Prince Sattam Bin Abdulaziz University, Al-Kharj, Saudi Arabia, Tel +966 11 588 7315, Email [email protected]: This study investigated the access to and disparities in telemedicine use among patients with chronic conditions in Riyadh, Saudi Arabia.Patients and Methods: A cross-sectional study of randomly selected primary healthcare centers was conducted to ensure that each of the 17 municipalities in Riyadh were represented. Three hundred and forty-two participants who completed the questionnaire were interviewed using a standardized questionnaire. The relationship between demographic and socioeconomic factors and telemedicine utilization was evaluated using the chi-square test and multivariable mixed-effects logistic regression model.Results: Among the 342 participants, the study revealed that 25.73% of the patients utilized telemedicine. Older participants had lower odds of telemedicine use than did those aged ≤ 30 years [adjusted odds ratio (AOR) = 0.112, 95% confidence interval (CI) = 0.045– 0.279 for 50– 59 years; AOR = 0.19, 95% CI = 0.076– 0.474 for 60– 69 years; AOR = 0.223, 95% CI = 0.092– 0.542 for ≥ 70 years]. Female sex (AOR = 2.519, 95% CI = 1.44– 4.408), having a higher education level (AOR = 3.434, 95% CI = 1.037– 7.041 for secondary education and AOR = 5.87, 95% CI = 2.761– 8.235 for higher education), and living in urban areas (AOR = 2.721, 95% CI = 1.184– 6.256) were associated with higher odds of telemedicine use. Among socioeconomic factors, employed participants had higher odds of telemedicine use (AOR = 4.336, 95% CI = 2.3– 8.174). Furthermore, compared to those with the highest socioeconomic status (SES) index, those with the lowest SES were less likely to use telemedicine than those with the highest SES index (AOR = 0.193, 95% CI = 0.055– 0.683 for the lower bottom (poorest).Conclusion: This study highlights a significant disparity in the utilization of telemedicine services across different populations, primarily due to demographic and socioeconomic factors.Keywords: healthcare system, socioeconomic, digital health, inequitie
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