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Search Results: 1 - 10 of 650 matches for " Yazkhiruni Yahya "
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Disclosure Quality on Governance Issues in Annual Reports of Malaysian PLCs
Rusnah Muhamad,Suhaily Shahimi,Yazkhiruni Yahya,Nurmazilah Mahzan
International Business Research , 2009, DOI: 10.5539/ibr.v2n4p61
Abstract: This paper investigates the disclosure quality of governance issues in annual reports of Malaysian PLCs. In recent years, the issue of corporate governance (CG) has received more attention than it would ordinarily have as a result of a series of corporate failures. Corporate collapses like Enron Corporation (US), Barings Empire (UK) and in Malaysia cases such as Perwaja and Pan Electric Inc. are all rooted in the lack of a proper governance system. As a result, the Finance Committee on Corporate Governance was established in 1998 to undertake a review of the legal and regulatory infrastructure, specifically to evaluate its effectiveness in promoting sound CG standards in Malaysia. Following this development, a few guidelines on CG have been released, particularly addressing the principles and best practices such as the Malaysian Code of Corporate Governance (the Code), the Capital Market Master Plan, and the Financial Sector Master Plan. The main purpose of these guidelines is to strengthen CG standards and practices in Malaysia by focusing on the role and responsibilities of various CG participants, mainly the management, board of directors, audit committee (AC), external and internal auditors. Secondary data is used in this study. A disclosure index is established following the Bursa Malaysia Governance Model, the Code’s guidelines and Committee of Sponsoring Organizations of the Treadway Commission (COSO) guidelines. This study also aims to examine factors that possibly affect both the quality and quantity of disclosure. In general, it may be concluded that Malaysian companies have complied with the standards requirements. Only three factors under observation namely leverage, size and type of industry were found to have relationship with the quality of disclosure relates to governance issues.
Undergraduate Internship Attachment in Accounting: The Interns Perspective
Rusnah Muhamad,Yazkhiruni Yahya,Suhaily Shahimi,Nurmazilah Mahzan
International Education Studies , 2009, DOI: 10.5539/ies.v2n4p49
Abstract: Increasingly, internship has become an essential component of the undergraduate programme. It provides students with a smooth transition from the on-campus environment to the working environment. It is often viewed as a ‘win-win’ situation for both the intern and the intern’s employers. Students are able to learn about the profession and gain practical experience while simultaneously being able to reflect on what they have learned in the classroom. Employers benefit from internships as interns are sources of future employees. This paper examines whether the expected benefits of internship, as perceived by interns before going for their internship, are actually achieved.
Morphometric Assessment of Wadi Wala Watershed, Southern Jordan Using ASTER (DEM) and GIS  [PDF]
Yahya Farhan
Journal of Geographic Information System (JGIS) , 2017, DOI: 10.4236/jgis.2017.92011
Abstract: Morphometric analysis is of vital concern to understand hydromophological processes in a given watershed, and thus, it is a priority for assessing water resources in drainage basins. A morphometric analysis was conducted to identify the drainage properties of Wadi Wala and the 23 fourth-order sub-basins. ASTER DEM data was employed to compile slope, elevation, and aspect maps. Arc GIS software was used to measure and calculate basic, derived and shape morphometric parameters. W. Wala is found to be a sixth-order drainage basin, and the drainage pattern is trellis to sub-trellis in the central and lower part of the catchment, whereas it is dendritic to sub-dendritic pattern in the southern and northern parts. The slopes of the catchment vary from 0° - 5° to >35° in slope categories. Tectonic uplifting and tilting, lithology, structure and rejuvenation are the major factors controlling morphological variation over the watershed. The recognized fault systems are chiefly controlling the drainage pattern, and the elongated shape of the sub-basins is attributed to dense lineaments in the central and eastern parts of the watershed. The Rb values for the entire catchment and the sub-catchments range from 2 to 7, with a mean of 4.55, which indicates the distortion of drainage pattern by geological structure. Hypsometric integral values are high for the W. Wala watershed and the sub-basins, where it ranges from 70% to 89%. High HI values indicate that drainage basins are at the youth-age stage of geomorphic development, and they are affected by tectonic uplifting, tilting, and the dominance of hillslope process. Variation in HI values is apparent between sub-basins located at the western part, or, the rejuvenated belt where HI values range from 85% to 89%. Whereas the HI values of the sub-basins located at the eastern part of the watershed, vary from 70% to 84%. Regression analysis reveals that R2 values, which represent the degree of control of driving parameters on HI are reasonably high for the height of local base level (m) and the mean height of sub-basins (m). Both parameters contribute 0.42 and 0.39 respectively (where the F-value is significant at 0.1% and 0.5% levels). Such results imply that the height of local base level (m), and the mean height (m) are the only morphometric driving parameters which have significant control on HI values in the W. Wala watershed. High annual soil loss and sediment load estimated recently, denote that the catchment is highly susceptible to surface erosion at present. Hence, the present study, and
Power Transformer Fault Diagnosis Using Fuzzy Reasoning Spiking Neural P Systems  [PDF]
Yousif Yahya, Ai Qian, Adel Yahya
Journal of Intelligent Learning Systems and Applications (JILSA) , 2016, DOI: 10.4236/jilsa.2016.84007
Abstract: This paper presents an intelligent technique to fault diagnosis of power transformers dissolved and free gas analysis (DGA). Fuzzy Reasoning Spiking neural P systems (FRSN P systems) as a membrane computing with distributed parallel computing model is powerful and suitable graphical approach model in fuzzy diagnosis knowledge. In a sense this feature is required for establishing the power transformers faults identifications and capturing knowledge implicitly during the learning stage, using linguistic variables, membership functions with “low”, “medium”, and “high” descriptions for each gas signature, and inference rule base. Membership functions are used to translate judgments into numerical expression by fuzzy numbers. The performance method is analyzed in terms for four gas ratio (IEC 60599) signature as input data of FRSN P systems. Test case results evaluate that the proposals method for power transformer fault diagnosis can significantly improve the diagnosis accuracy power transformer.
Multi-Resolution Fourier Analysis Part I: Fundamentals  [PDF]
Nourédine Yahya Bey
Int'l J. of Communications, Network and System Sciences (IJCNS) , 2011, DOI: 10.4236/ijcns.2011.46042
Abstract: In the first paper of this series, we propose a multi-resolution theory of Fourier spectral estimates of finite duration signals. It is shown that multi-resolution capability, achieved without further observation, is obtained by constructing multi-resolution signals from the only observed finite duration signal. Achieved resolutions meet bounds of the uncertainty principle (Heisenberg inequality). In the forthcoming parts of this series, multi-resolution Fourier performances are observed, applied to short signals and extended to time-frequency analysis.
Extraction of Signals Buried in Noise: Non-Ergodic Processes  [PDF]
Nourédine Yahya Bey
Int'l J. of Communications, Network and System Sciences (IJCNS) , 2010, DOI: 10.4236/ijcns.2010.312124
Abstract: In this paper, we propose extraction of signals buried in non-ergodic processes. It is shown that the proposed method extracts signals defined in a non-ergodic framework without averaging or smoothing in the direct time or frequency domain. Extraction is achieved independently of the nature of noise, correlated or not with the signal, colored or white, Gaussian or not, and locations of its spectral extent. Performances of the pro-posed extraction method and comparative results with other methods are demonstrated via experimental Doppler velocimetry measurements.
Extraction of Buried Signals in Noise: Correlated Processes  [PDF]
Nourédine Yahya Bey
Int'l J. of Communications, Network and System Sciences (IJCNS) , 2010, DOI: 10.4236/ijcns.2011.311116
Abstract: In this paper, we propose extraction of signals correlated with noise in which they are buried. Proposed extraction method uses no a-priori information on the buried signal and works independently of the nature of noise, correlated or not with the signal, colored or white, Gaussian or not, and locations of its spectral extent. Extraction of buried correlated signals is achieved without averaging in the time or frequency domain.
Multi-Resolution Fourier Analysis Part II: Missing Signal Recovery and Observation Results  [PDF]
Nourédine Yahya Bey
Int'l J. of Communications, Network and System Sciences (IJCNS) , 2012, DOI: 10.4236/ijcns.2012.51004
Abstract: In this paper, we report application procedures and observed results of multi-resolution Fourier analysis proposed in the first part of this series. Missing signal recovery derived from multi-resolution theory is developed. It is shown that multi-resolution Fourier analysis enhances dramatically performances of Fourier spectra suffering limitations traced to implicit time windowing. Observed frequency resolutions, improvement of frequency estimations, contraction of spectral leakage and recovery of missing parts of finite duration signals are in accordance with theoretical predictions.
Comparison of Finite Difference Schemes for the Wave Equation Based on Dispersion  [PDF]
Yahya Ali Abdulkadir
Journal of Applied Mathematics and Physics (JAMP) , 2015, DOI: 10.4236/jamp.2015.311179
Abstract: Finite difference techniques are widely used for the numerical simulation of time-dependent partial differential equations. In order to get better accuracy at low computational cost, researchers have attempted to develop higher order methods by improving other lower order methods. However, these types of methods usually suffer from a high degree of numerical dispersion. In this paper, we review three higher order finite difference methods, higher order compact (HOC), compact Padé based (CPD) and non-compact Padé based (NCPD) schemes for the acoustic wave equation. We present the stability analysis of the three schemes and derive dispersion characteristics for these schemes. The effects of Courant Friedrichs Lewy (CFL) number, propagation angle and number of cells per wavelength on dispersion are studied.
A Remote Sensing and GIS Approach for Prioritization of Wadi Shueib Mini-Watersheds (Central Jordan) Based on Morphometric and Soil Erosion Susceptibility Analysis  [PDF]
Yahya Farhan, Omar Anaba
Journal of Geographic Information System (JGIS) , 2016, DOI: 10.4236/jgis.2016.81001
Abstract: Recently watershed prioritization has become a pragmatic approach for watershed management and natural resources development. Wadi Shueib is a Jordan Rift valley and covers an area of 177.8 km2. The upper catchment is of dry Mediterranean climate, whereas the lower part is arid. The drainage network is sub-dendritic pattern, with a trellis pattern developed due to the influence of W. Shueib structure. Fourteen mini-watersheds were delineated and designated as (MW 1 to MW 14) for prioritization purposes. Morphometric analysis, and soil erosion susceptibility analysis were conducted, and their values were calculated for each mini-watersheds. Based on value/relationship with erodibility, different prioritization ranks were ascribed following the computation of compound factors. Based on morphometric and soil erosion susceptibility analysis, and the resultant ranks, the mini-watersheds have been classified into four categories in relation to their priority for soil conservation measures: very high, high, moderate, and low. It is found that 64.3% of the 3rdorder mini-watersheds are classified in the categories of very high and high priority. Based on soil erosion susceptibility analysis, three mini-watersheds are of very high priority and three are of high priority. The integration of morphometric and soil erosion susceptibility methods shows that mini-watersheds no.2 and no.3 are common mini-watersheds, and can be classified in the class of moderate and low priority respectively. By contrast, two mini-watersheds (no.8 and no.13) are categorized in the class of high priority based on morphometric analysis, and are classified in the category of very high priority based on soil erosion susceptibility analysis. Similarly, mini-watershed no.14 can be placed in the category of very high priority based on morphometric analysis, and ranks in the category of high priority based on soil erosion susceptibility analysis. With reference to the integration of the two methods of prioritization, it can be concluded that most of the mini-watersheds can be categorized in the classes moderate, high, and very high priority. Consequently, the entire W. Shueib watershed must be prioritized for soil and water conservation to ensure
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