• Asian Journal of Business Environment
• /
• v.6 no.1
• /
• pp.5-12
• /
• 2016

Purpose - The purpose of this study is to investigate the effect of corporate governance practices such as (board size, board composition, CEO duality and audit committee) on the performance of selected Pakistani firms. Research design, data, and methodology - This study examines corporate governance structure by using the data of 80 non-financial firms listed on Karachi Stock Exchange Pakistan during 2010-2014. Hypotheses of the study were tested by using both descriptive and inferential statistics. Result - The findings indicate that board size and audit committee is positively related to the firm performance (ROA & ROE). In contrast, board composition and CEO duality are negatively related to the firm performance (ROA & ROE). As far as controlling variables is concerned, leverage is negative, whereas firm size is positively related to all measures of performance. Conclusions - Empirical findings concluded that corporate governance practices affect the firm performance. Therefore, it is suggested that managers should understand the governance mechanisms to work more efficiently in the firm.

• Proceedings of the IEEK Conference
• /
• 2001.10a
• /
• pp.342-348
• /
• 2001

This study was conducted to obtain granular crystalline gypsum that can be used as raw material for plaster boards or cements from waste Plaster board. We could disintegrate preferentially gypsum to gypsum needle in 10${\mu}{\textrm}{m}$ or less size among the contents of waste plaster board (gypsum, paper, fiber, and inorganic material .etc.) by hydration afterwards the dehydration of crushed waste plaster board. In this case, the optimum conditions for minimizing the size of gypsum were dehydration rate of 75%~ 85%, hydration concentration of 10~20%, agitation speed of 250~400rpm, crushing size of 2cm or less. Gypsum of 98.21% grade was recovered with 99.0% yield from under screenings of 325mesh wet screening which followed by the dehydration-hydration process performed in the conditions of dehydration rate of 80%, hydration concentration of 15%, agitation speed of 300rpm, crushing size of 2cm or less. Subsequently, Plate-like Crystalline gypsum of is 151${\mu}{\textrm}{m}$ size and the grade of 99.49% with the Yield of 98.0% from the upper screenings of 270mesh wet screening carried out after the re-crystallization of the recovered gypsum needle slurry.

• Resources Recycling
• /
• v.10 no.6
• /
• pp.43-52
• /
• 2001

This study was conducted to obtain granular crystalline gypsum that can be used as raw material for Plaster boards or cements from waste Plaster board. Gypsum could be Preferentially disintegrated to gypsum needle in $10\mu\textrm{m}$ or less size by hydration after the dehydration of crushed waste Plaster board. The finer the gypsum needle, it is easier to remove coarse impurities and to recover the gypsum needle. The optimum conditions for obtain the finer gypsum size were dehydration rate of 75~85%, solid concentration at hydration of 10~15%, agitation speed of 250~400 rpm, crushing size before dehydration of 2 cm or less. Gypsum of 98.21% grade was recovered with 99.0% yield as the undersize of 325 mesh wet screening followed by the dehydration-hydration process performed at the conditions of dehydration rate of 80%, solid concentration at hydration of 15%, agitation speed of 300 rpm, crushing size before dehydration of 2 cm or less. After the recrystallization of recovered gypsum, Plate-like gypsum of $151\mu\textrm{m}$ size with 99.49% grade was obtained as the oversize of 270 mesh in a wet screening.

• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.6
• /
• pp.61-71
• /
• 2020

The study examines the impact of corporate governance mechanisms, such as board characteristics on corporate social responsibility disclosure (CSRD). The data on CSRD items and board characteristics have been collected by content analysis of the annual reports of 30 publicly-listed banks in Bangladesh covering six years, from 2013 to 2018. More specifically, the directors' report, the chairman's statement, notes to the financial statement and CSR disclosure reports included in annual reports were used to collect the CSRD data. The empirical analysis applies the ordinary least square and the generalized method of moments. The results of the study have revealed that board size, board independence, female board member, and foreign directors have a significant positive impact on CSRD. By contrast, political directors and audit committee size have a negative impact on CSRD. Interestingly, accounting experts on boards ensure more CSRD as they curb the influence of politicians on the board. Thus, it is better to increase accounting experts and decrease politicians on the board. These findings provide valuable insights into the process of forming a suitable CSR policy by connecting the efforts of the board, government, and regulatory bodies to enhance the performance of banks to CSR as well as to CSRD.

• Journal of Wellbeing Management and Applied Psychology
• /
• v.2 no.2
• /
• pp.1-11
• /
• 2019

This study empirically examined the effect of female director on tax aggressiveness of listed insurance firms in Nigeria. The main objective of this research was to empirically investigate the effect of female board members on tax aggressiveness, determine the composition and representation of female directors on the board of insurance companies, find out how tax aggressive are listed insurance firms and apply the BLAU (1977) index method to measure female director representation as a departure from conventional approaches specifically in the Nigerian context in the reference period, 2014 to 2018. The population of the study consists of all the quoted insurance firms as at 31st December, 2016. A sample of twenty eight (28) quoted insurance firms was selected and data were collected over the period. Inferential statistic consisting of the General Method of Moment was used for the data analysis. The results obtained reveal that board size is negative and exerts significant impact on tax aggressiveness in insurance firms in Nigeria. The study therefore recommends that the Federal government has to come up with a policy to respond to the marginalization of female on the insurance firm corporate board in Nigeria. The aim of this policy thrust should be targeted at reducing politics and biasness against women on the corporate boards of listed insurance firms.

• The Journal of Asian Finance, Economics and Business
• /
• v.10 no.2
• /
• pp.99-108
• /
• 2023

This study's goal is to investigate the effects of board size, the number of annual board meetings, the profitability of the company, and the audit Committee on the disclosure of climate change in Saudi companies listed on the stock exchange. It was conducted to evaluate affecting some factors on carbon emissions by the regression model. The study uses the content analysis method. Data was collected from the annual and sustainability reports, and the platform database Refinitiv, an LSEG (London Stock Exchange Group Company) for the period 2018 to 2021. The study sample is 51 companies. The study findings showed Saudi Arabia saw its first significant overall drop in CO2 emissions with a 22.61 MtCO2 decline (3.93%) in 2018. The study revealed a positive connection between the size of the director's board, and the disclosure of carbon emissions in Saudi firms listed on the stock market. While other factors are not related to the number of director's board meetings, the audit committee, and the profitability of the company on the disclosure of carbon emissions in the Saudi companies listed on the stock exchange.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.4
• /
• pp.349-362
• /
• 2021

This study aims to examine the effect of environmental performance, independent board of commissioners, and firm size on environmental disclosure measured by the Indonesian environmental index. The population in this study is manufacturing and coal mining companies that follow "PROPER" and are listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. This research was conducted by reviewing annual reports to collect information on environmental disclosures. The sampling used in this study was purposive sampling technique and obtained a sample of 117. Also, the data analysis technique used was multiple linear regression analysis with statistical hypothesis testing. The results showed that environmental performance and firm size had a positive effect on financial performance. Meanwhile, the independent board of commissioners does not affect financial performance. Furthermore, environmental performance, firm size, and financial performance have a positive effect on environmental disclosure. While the independent board of commissioners does not affect environmental disclosure. The findings of this research suggest that environmental performance has a significant positive effect on financial performance. The hypothesis is accepted, meaning that companies that are sensitive to environmental problems and run eco-efficiency operations will strengthen the company's profitability.

• The Journal of Asian Finance, Economics and Business
• /
• v.10 no.2
• /
• pp.163-174
• /
• 2023

This study aims to investigate the effect of the composition of the board and ownership structure on a firm's value in Jordanian firms. Specifically, it aims to determine the effect of board size, (CEO) duality, and family, foreign, institutional, and government ownership on a firm's value. An ordinary least square regression (OLS) was employed to examine the study hypotheses in a sample of 35 Jordanian industrial firms (175 firm-year observation) for a period of five years from 2016-2020. As measured by Tobin's Q (Q ratio) and market-to-book (MB ratio) for Jordanian industrial firms listed on Amman Stock Exchange (ASE). The result found that foreign ownership, institutional ownership, and family ownership have a significant and positive effect on firm value. By contrast, government ownership does not have a significant effect on firm value. With respect to board composition (CEO duality and board size), the study results found no evidence to support the effect of board composition on firm value. The study recommended the concerned authorities with several recommendations, most notably: taking the necessary measures to ensure the continuity and growth of family businesses because of their positive impact on the value of the company and economic growth, spreading awareness about how governance protects the interests of investors.

• Management & Information Systems Review
• /
• v.4
• /
• pp.257-284
• /
• 2000

According as the drivers increase who have their cars, the comprehensive studies on the automobile for the traffic safety have been raised as the important problems. Visual Recognition System for radio-controled driving is a part of the sensor processor of Unmanned Autonomous Vehicle System. When a driver drives his car on an unknown highway or general road, it produces a model from the successively inputted road traffic information. The suggested Recognition System of the Road Traffic Safety Information Board is to recognize and distinguish automatically a Road Traffic Safety Information Board as one of road traffic information. The whole processes of Recognition System of the Road Traffic Safety Information Board suggested in this study are as follows. We took the photographs of Road Traffic Safety Information Board with a digital camera in order to get an image and normalize bitmap image file with a size of $200{\times}200$ byte with Photo Shop 5.0. The existing True Color is made up the color data of sixteen million kinds. We changed it with 256 Color, because it has large capacity, and spend much time on calculating. We have practiced works of 30 times with erosion and dilation algorithm to remove unnecessary images. We drawing out original image with the Region Splitting Technique as a kind of segmentation. We made three kinds of grouping(Attention Information Board, Prohibit Information Board, and Introduction Information Board) by RYB( Red, Yellow, Blue) color segmentation. We minimized the image size of board, direction, and the influence of rounding. We also minimized the Influence according to position. and the brightness of light and darkness with Eigen Vector and Eigen Value. The data sampling this feature value appeared after building the learning Code Book Database. The suggested Recognition System of the Road Traffic Safety Information Board firstly distinguished three kinds of groups in the database of learning Code Book, and suggested in order to recognize after comparing and judging the board want to recognize within the same group with Nearest Neighborhood Decision Making.

• Journal of radiological science and technology
• /
• v.32 no.1
• /
• pp.107-110
• /
• 2009

The research was about the relation between the dorsal side dose measured by using the phantom body (Alderson Rando Phantom) and factors like contacted material of the patients, the size of the field, angle of incidence. Compared with mylar (tennis racket), the dose on $10{\times}10\;cm^2$ field size of cotton was increased by 2% and by 8% in the case of breast board. In the case of $15{\times}15\;cm^2$ field size, the dose was increased by 6% compared with $10{\times}10\;cm^2$ size. The field size of $20{\times}20\;cm^2$ resulted in 10% increase of dose, while $5{\times}5\;cm^2$ produced 13% decrease. Compared with incident angle $0^{\circ}$, the cases for the incident angle $5^{\circ}$ had 0.4% less dose for breast board, 0.5% for tennis racket, 1.1% for cotton. The cases for the incident angle $10^{\circ}$ had 1.5% less dose for breast board, 1.9% for tennis racket, 2.6% for cotton. For the incident angle $15^{\circ}$, breast board, tennis racket, cotton caused decrease of dose by 3.9%, 2.6%, 3.86% respectively. Resultantly carbon material can cause more skin dose in treatment field. By the results of this study, we recommend that one should avoid the contact between the carbon material and skin.