European Journal of Scientific Research
Volume 130 No 2
Impect of Religiousity on Cash Holdings, Case Study of Islam
Saira Musarat and Naeem Ullah
The rationale behind the study is to scrutinize the impact and gauge the extent to which liquidity; cash flows, leverage, size, dividend payments, Islam, cash flow variability and Market to Book ratio affect the cash holdings of corporate organizations. This study is important in the Islamic perspective which is going to check the impact of these variables on cash holdings when credit based financing is restricted to a specific extent and the main focus is on the cash based financing modes. 313 companies listed at Karachi Stock Exchange have been selected to inspect the association. The financial data of 5 years have been taken into account i.e. 2006-2011.Panel data estimation models like common effect model, random effect model and Haussmann test is applied to conduct the analysis. The results showed the significant positive relationship of all variables with cash holdings in Islamic roles follower firms of Pakistan. Islamic roles which is taken in our paper for study is basically based on a two criteria issued for a firms to be Islamic, was that they must have the interest bearing ratio should be less than 37% and the Non compliance investment to assets ratio should be less than 33%.. The study will help the investors and financial analysts to understand the factors of liquidity contributing towards cash holdings in Pakistani firms.
An Assessment of Voluntary Disclosure of Jordanian Banks Annual Reports
Dr Ahmad Abdulrahman Al- Makhadmeh
The purpose of this study is to measure and examine the quality of voluntary disclosure across the Jordanian Banks listed in the Amman Stock Exchange (ASE). A checklist of voluntary disclosure was developed and analysis was carried out on the annual reports of 12 banks for the year 2005 and the year 2010. The study used SPSS for the analysis to compute the frequencies, percentages, standard deviation, and means. The study tested the hypothesis using ANOVA. The most interesting finding of the study was the willingness of Jordanian banks to provide voluntary disclosure in the annual reports. The study showed that there were significant differences in the level and the quality of voluntary disclosure between the year 2005 and 2010 in information related to risk; information about management; social and environment activities; and corporate governance. The study did not find significant differences between the level and quality of disclosure in information related to investment activities; bank performance; and financial statements. The study recommends more attention should be given to the voluntary disclosure in the annual reports for Jordanian banks.
Keywords: disclosure, voluntary disclosure, Jordanian banks.
Quantitative Analysis of Polyphenols of Some Lamiaceae Species in the Region of Sidi Bel Abbes (Western Algeria).
Asma Tamert, Ali Latreche, Zoheir Mehdadi and Meghit Boumediene Khaled
Cav., Satureja calamintha
briq., Mentha pulegium
L., Origanum vulgare
L., Thymus serpyllum
L. and Thymus vulgaris
L. of Lamiaceae
are used in traditional medicine and pharmacopeia. In order to promote these species, we carried out a colorimetric and a quantitative dosage using spectrophotometer UV-visible of total phenols, flavonoids as well as condensed and hydrolysable tannins. The dosage of polyphenolic compounds, from methanolic extract, showed that the rate of the condensed tannins varied from 0,564 to 1,794 % and the hydrolysable tannins varied from 0,085 to 0,139 %. The rate of total phenols was included between 17,60 and 71,04 mg GAE/g of matter dries. However, the rate of the flavonoids was 4,29 - 7,34 mg CE/g of dry matter. Thus, these results have brought additional data for the better knowledge of these taxa and of their characters, especially highlight, in a comparative approach, the differences between these Lamiaceae
, Total phenols, Flavonoids, Condensed tannins, hydrolysable tannins, Sidi Bel Abbes.
A Fast Coding Algorithm Based on Fast Mode Decision for HEVC Standard
Hassan Kibeya, Fatma Belghith, Hassen Loukil, Mohamed Ali Ben Ayed and Nouri Masmoudi
The High Efficiency Video Coding (HEVC) is a new generation standard of video coding which intends to provide significantly better coding efficiency than all existing video coding standards. A new method for mode decision of the block structure of the HEVC encoder is studied. It was established that this process requires high computing power because it is performed using all the possible depth levels and prediction modes to find the one with the least Rate Distortion (RD) cost. To reduce the computational complexity, fast coding unit size decision algorithms were proposed and implemented in HM8.0. These algorithms can significantly reduce computational complexity. Experiment results show a decrease of the total encoding time of 50% on average while maintaining almost the encoding efficiency as the original HEVC encoder.
Keywords: HEVC, Quadtree Structure, Fast Decision, RDcost.
CMEs’ Shock Occurrences From Solar Cycle 11 to Solar Cycle 23
Ouattara F., Kaboré Salfo, Gyébré Aristide Marie Frédéric and Zerbo Jean Louis
From 1886 to 2009 by using pixel diagrams we found 877 CME’s shocks with different time occurrence. These types of shock are classified into 475 one day’s shock, 299 two days ‘shock and 103 three days’ shock. The occurrence of each type of shock is determined by means of solar cycle 11-23 pixel diagrams. During solar minimum, from solar cycle 21 to solar cycle 23 the number of one days’ shock does not exceed 2 while during solar maximum, 18 is the minimum number of this kind of shock. This value is observed during solar cycle 23. From solar cycle 11 to solar cycle 13 except the maximum phase the number of two days’ shock does not exceed 4. The minimum number of two days’ shock for the same solar cycle during solar maximum is 9. During the maximum phase of the last solar cycles 21, 22, 23, the minimum number of two days’ shock is 13. During solar maximum the most active cycles are 19 and 22 with 11 and 22 as the number of three days’ shock, respectively. For descending phase, the most active cycles are 17 and 22 with 7 and 8 as the number of three days’ shock, respectively.
Keywords: CME’s, Occurrence, Solar cycle Phases
Characterization of Oil / Gas Flow Pattern in Vertical Pipes using Electrical Capacitance Tomography
Lokman A Abdulkareem, B.J. Azzopardi, Sarbast A Hamid and M Abdulkahdir
Electrical Capacitance Tomography provides the opportunity to visualize the contents of a process of many applications such as pipeline and obtain information on the flow configuration. Multiphase flow is an extremely complex field of fluid mechanics; the characteristics of the operations of many equipment in different areas of industry such as oil and power generation are determined by the nature of flow of two phase or multiphase. In this study, a twin plane Electrical capacitance tomography (ECT) electrode was designed, fabricated and used to image and characterize oil/gas flow in 67 mm pipe. The experiments were carried out in inclinable facility in the Department of Chemical Engineering at Nottingham University, UK. Conditions used are gas superficial velocities of 0.05 to 5.52 m/s and liquid superficial velocities of 0 to 0.54 m/s. The cross-section averaged void fraction and its variation in time were measured using electrical capacitance tomography. Also, Probability Density Functions are demonstrated and the structure velocity of flow is presented as well. In this project, Bubbly, slug, and churn flow configurations was observed. In addition, high speed video images of flow were obtained simultaneously and compared with tomographic images of the ECT system.
Keywords: Electrical Capacitance Tomography, Void Fraction, Probability Density Function
Simulation and Test of Nano-Electro-Mechanical Switch for Low Power Logic Operations
Qais Al-Gayem, Saad S. Hreshee and Hussain F. Jaafar
In advanced CMOS technology, the static power dissipation due to the finite sub-threshold slope and gate leakage is one of the most critical issues. In the context of this field, active research collaborations are aiming the miniaturisation of Nano Electro-Mechanical Switches (NEMS) for logic applications, either as stand-alone solution or in the perspective of co-integration with CMOS FET technology. This is to enable low power computing, since the switch inherently has zero leakage and infinite sub-threshold slop.
In this paper, a 3D FEA model of NEMS is constructed to study the reliability of the design and to analysis the performance of the switch accurately. The switch is designed to have a simple geometry which can be easily fabricated. The device footprint size is (40 x 30 x 12) nm, while the pull-in voltage is around 5 V which is verified by the simulation. In addition, a test strategy is applied on the switch to verify the design and evaluate its working performance.
Keywords: Nano Electro Mechanical Systems (NEMS), Micro Electro Mechanical Systems (MEMS), Low power computing, Nano relays.
Les Difficultés D’intégration des Systèmes de Management : Cas des Entreprises Marocaines
Mohamed El Khachab, Abdelhakim Mardhy and Ebrahim Kerak
Dans une période de compétitivité globale, les entreprises sont amenées à revoir leurs processus orientés qualité pour y intégrer les aspects relatifs au bien-être des employés (santé et sécurité) et la maîtrise de l’impact de leurs activités sur le voisinage et sur la communauté locale (environnement), d’où l’intérêt de mise en place d’un système de management intégré.
Lors de cette publication, une analyse bibliographique transversale et approfondie a été réalisée, avant d’étudier les difficultés rencontrées par les entreprises marocaines lors du processus d’intégration de leurs systèmes de management.
L’étude a été réalisée via une enquête empirique auprès de 50 entreprises marocaines doublement ou triplement certifiées (ISO 9001, ISO14001, OHSAS 18001,…). Les normes objet de certification ont des champs d’application très différents, le manque d’un guide méthodologique pour réussir l’intégration, l’insuffisance des ressources (humaines, financières et techniques), la résistance des employés face au changement, les problèmes de bureaucratie, l’absence de consultants dans le domaine de management intégré sont autant de difficultés qui entravent l’adoption d’un tel système par les entreprises marocaines.
Surpasser ces contraintes permettra aux entreprises marocaines de mieux réussir l’intégration de leurs systèmes de management.
Keywords: Système de management intégré, difficultés d’intégration, qualité, sécurité, environnement, systèmes de management.
Relationship Between Social Competence and Loneliness in the Female Housing Students
Etaf M. AL-Kfaween
The aim of this study is to show the relationship between the social competence and loneliness of female students university .A random sample of study has been selected consisted of (184) female students in university housing. And using the measure of social competence scale, and loneliness scale where the results there indicate that female have a medium level of social competence, a medium level of loneliness. And no relationship between social competence and loneliness.
Keywords: social competence, female students, loneliness, female house camping
Une Nouvelle Approche D’estimation du Risque Inondation : Application au Réseau routier de la Province de Larache (Maroc)
Meryem El Boukhari, Saida El Moutaki, Hassan Oulidi Jarar, Abdessamad Ghafiri and Khalid El Ouardi
Cet article présente une nouvelle approche d’estimation du risque inondation au Maroc. La démarche suivie considère le risque comme un jeu de vulnérabilité et de facteurs de compensation caractéristiques des enjeux. Elle permet d’évaluer la vulnérabilité aux inondations selon plusieurs formes. Ce travail porte sur la seule forme « vulnérabilité intrinsèque ». Il s’intéresse principalement à l’enjeu « réseau routier » et a été testé dans la province de Larache (Maroc) qui a connu d’importantes inondations aux cours des dernières années.
Le calcul de la vulnérabilité intrinsèque a nécessité la combinaison en une formule de cinq indicateurs : l’indice de surface, la largeur de la route, le trafic de la route, la pente de la route et la nature de la route. Le résultat obtenu est une cartographie fine du risque inondation de la Province de Larache. Il permet de mesurer le degré de vulnérabilité de chaque route. Ce résultat est en parfait accord avec les archives du ministère de l’équipement qui enregistrent les interruptions du trafic routier suite aux précipitations des trois dernières années.
Keywords: Vulnérabilité, inondation, enjeux, réseau routier, Larache, cartographie