• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.1205-1215
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• 2021

The study's purpose is to assess how board chairman tenure (BCT) contributes to limiting the earnings management practices (EM) in Iraqi banks. We compare the direct influence of the corporate governance mechanisms (CG) on EM practices and use BCT as a moderator that affects the influence of CG on EM. The sample of the study is the financial' firms listed on the Iraqi Stock Exchange for the period 2013-2018. Using purposive sampling data was collected from annual reports and data stream. We use the random effect model in panel data regression by using Stata to analyze the data. Findings proved that CG mechanisms insignificantly influence EM, except the meeting frequency was significant. By contrast, BCT had a positive and considerable influence as the moderating variable between CG and EM. These results suggested that the Chairman's tenure on the board lead to enhanced governance mechanisms to limit the EM practice in Iraqi financial firms. Accordingly, this study is one of the few studies in the Iraq environment that examine the influence of CG mechanisms on EM practices, in addition to examining the BCT as a moderator between CG and EM, thus, filling the gap in such studies in developing countries.

• Journal of Distribution Science
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• v.20 no.9
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• pp.47-59
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• 2022

Purpose: This study aims to analyze a triangulation model: 1) the effect of entrepreneurship education (EE) on entrepreneurship knowledge (EK) and entrepreneurship mindset (EM) and 2) the effect of EK on EM. Entrepreneurship education is a medium and pedagogical tool to cultivate EK and EM with the purpose enhancing of students who will be interested in entrepreneurial activities. Knowledge of adequate entrepreneurship is a stimulus strategic tool to develop the entrepreneurial mindset of students. Research design, data, and methodology: There were 278 respondents from Business and Non-Business both Indonesian and Malaysian students. The research design was quantitative and evaluated three hypotheses by PLS-SEM using WarpPLS v.7 software. Statistic descriptive for respondent used SPSS IBM v.26. Results: The results showed that the three hypotheses had supported with a significant level of p-value < 0.001. It's meant EE enhanced both EK and EM. Furthermore, increasing EM was not only by EE, but also EM could be increased through EK. Conclusions: The novelty of this research contributes to filling the knowledge gap in the development of pedagogy in the pursuit of entrepreneurship using a triangulation model of the relationship among EE, EK, and EM.

• Journal of Powder Materials
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• v.30 no.4
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• pp.339-345
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• 2023

This study investigates the melting point and brazing properties of the aluminum (Al)-copper (Cu)-silicon (Si)-tin (Sn) alloy fabricated for low-temperature brazing based on the alloy design. Specifically, the Al-20Cu-10Si-Sn alloy is examined and confirmed to possess a melting point of approximately 520℃. Analysis of the melting point of the alloy based on composition reveals that the melting temperature tends to decrease with increasing Cu and Si content, along with a corresponding decrease as the Sn content rises. This study verifies that the Al-20Cu-10Si-5Sn alloy exhibits high liquidity and favorable mechanical properties for brazing through the joint gap filling test and Vickers hardness measurements. Additionally, a powder fabricated using the Al-20Cu-10Si-5Sn alloy demonstrates a melting point of around 515℃ following melting point analysis. Consequently, it is deemed highly suitable for use as a low-temperature Al brazing material.

• Fourth Industrial Review
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• v.3 no.2
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• pp.27-35
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• 2023

Purpose - In this study, the current author explores how Human Resource Management (HRM) is changing in the context of the Fourth Industrial Revolution (4IR). Understanding the distinctive features of HRM in this day is crucial, given how rapidly industries are changing due to technology. Research design, data, and methodology - This study adopts a thorough literature review methodology to pinpoint and clarify these distinctive characteristics, advancing our understanding of the role of HRM in the modern world. Regarding methodology, this study uses the PRISMA approach to systematically gather pertinent publications from various sources that have undergone peer review. Result - By carefully choosing and examining these studies, the present author was able to identify four crucial HRM traits that are representative of the Fourth Industrial Revolution. The findings emphasizes how common flexible work schedules are. Using data analytics to influence HRM decisions is increasingly important for maximizing hiring, reviewing performance, and fostering organizational growth. Conclusion - By recalibrating their HRM practices in the 4IR, businesses may encourage flexibility, innovation, and employee well-being. This work makes a substantial contribution to both HRM theory and practice and our comprehension of the transformative effects of the 4IR by filling a gap in the existing literature.

• New & Renewable Energy
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• v.18 no.1
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• pp.17-28
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• 2022

This paper presents an effective Markov transition matrix (EMTM), which will be used to calculate the wind speed at the target site in a wind farm to accurately predict wind energy production. The existing MTS prediction method using a Markov transition matrix (MTM) exhibits a limitation where significant prediction variations are observed owing to random selection errors and its bin width. The proposed method selects the effective states of the MTM and refines its bin width to reduce the error of random selection during a gap filling procedure in MTS. The EMTM reduces the level of variation in the repeated prediction of wind speed by using the coefficient of variations and range of variations. In a case study, MTS exhibited better performance than other MCP models when EMTM was applied to estimate a one-day wind speed, by using mean relative and root mean square errors.

• Korea Trade Review
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• v.43 no.4
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• pp.131-153
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• 2018

This paper evaluates Korea's achievements in implementing the WTO Information Technology Agreement (ITA1), which has been referred to as one of the most successful stories in trade liberalization. ITA1 and other agreements for trade liberalization were evaluated based on quantative statistics, and the implication that is not shown as numbers has often been ignored. Based on in-depth interview methods, results of this paper provides academic importance in filling the gap in knowledge regarding the success of trade liberalization from a qualitative perspective. As well, it has practical importance in exploring implications for continuing the success in implementing the ITA2 and further implementing other agreements for trade liberalization.

• Korea Trade Review
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• v.45 no.5
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• pp.279-301
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• 2020

In the absence of any guidance under statutory law, such as the Rules for Construction of Policy, MIA 1906, judges should follow the general principles of interpretation that apply to all contracts. In simple terms, Contra Proferentem Rule means that if the contents of the terms and conditions are ambiguous, they are interpreted against the writer of the terms and conditions. In the Anglo-American Contract Law, the 'default rule' is an important judicial tool that can supplement defects in contract norms and reinforce the principle of private autonomy through gap-filling techniques related to the interpretation of contracts. In Korea, it is sometimes mentioned in case of precedent, and it has been established as a clear rule. This study analyzes the interpretation of terms and conditions is not in the form that the interpretation of other general contracts and other interpretation principles are valid, but contracts based on terms and conditions are also contracts, and as a general rule, the interpretation of terms and conditions is explained like the general contract interpretation.

• International journal of advanced smart convergence
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• v.12 no.4
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• pp.246-259
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• 2023

This study explores the evolving landscape of consumer experiences in the context of pop-up stores, considering the shifts from product economy to service economy and now the experience economy. It investigates the factors influencing consumer word-of-mouth intentions by examining the interplay of pop-up store experiences, brand equity, brand charisma, and verbal intent. Using Schmitt's strategic experience modules and the Aaker brand equity model, the study employs quantitative methods and data analysis to uncover the relationships among these variables. Surprisingly, it finds limited associations between the aspects of the pop-up store experience and brand equity. However, it highlights the direct impact of brand equity on brand charisma, which subsequently influences consumers' intentions to share brand-related information. This research contributes to our understanding of word-of-mouth marketing for pop-up stores, filling a knowledge gap and offering valuable insights for academics and businesses navigating the evolving marketing landscape. It also emphasizes the significance of brand charisma in the context of transient in-store experiences and evolving consumer preferences.

• Structural Engineering and Mechanics
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• v.90 no.1
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• pp.1-18
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• 2024

The present study conducts a thorough analysis of thermal vibrations in functionally graded porous nanocomposite beams within a thermal setting. Investigating the temperature-dependent material properties of these beams, which continuously vary across their thickness in accordance with a power-law function, a finite element approach is developed. This approach utilizes a nonlocal strain gradient theory and accounts for a linear temperature rise. The analysis employs four different patterns of porosity distribution to characterize the functionally graded porous materials. A novel two-variable shear deformation beam nonlocal strain gradient theory, based on trigonometric functions, is introduced to examine the combined effects of nonlocal stress and strain gradient on these beams. The derived governing equations are solved through a 3-nodes beam element. A comprehensive parametric study delves into the influence of structural parameters, such as thicknessratio, beam length, nonlocal scale parameter, and strain gradient parameter. Furthermore, the study explores the impact of thermal effects, porosity distribution forms, and material distribution profiles on the free vibration of temperature-dependent FG nanobeams. The results reveal the substantial influence of these effects on the vibration behavior of functionally graded nanobeams under thermal conditions. This research presents a finite element approach to examine the thermo-mechanical behavior of nonlocal temperature-dependent FG nanobeams, filling the gap where analytical results are unavailable.

• Restorative Dentistry and Endodontics
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• v.24 no.1
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• pp.166-179
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• 1999

Apical sealing is essential for the success of surgical endodontic treatment. Root-end cavity is apt to be contaminated with moisture or blood, and is not always easy to be dried completely. The purpose of this study was to evaluate the influence of dry methods of retrocavity on the apical seal in endodontic surgery. Apical seal was investigated through the evaluation of apical leakage and adaptation of filling material over the cavity wall. To investigate the influence of various dry methods on the apical leakage, 125 palatal roots of extracted human maxillary molar teeth were used. The clinical crown of each tooth was removed at 10 mm from the root apex using a slow-speed diamond saw and water spray. Root canals of the all the specimens were prepared with step-back technique and filled with gutta-percha by lateral condensation method. After removing of the coronal 2 mm of filling material, the access cavities were closed with Cavit$^{(R)}$. Two coats of nail polish were applied to the external surface of each root. Apical three millimeters of each root was resected perpendicular to the long axis of the root with a diamond saw. Class I retrograde cavities were prepared with ultrasonic instruments. Retrocavities were washed with physiologic saline solution and dried with various methods or contaminated with human blood. Retrocavities were filled either with IRM, Super EBA or composite resin. All the specimens were immersed in 2% methylene blue solution for 7 days in an incubator at $37^{\circ}C$. The teeth were dissolved in 14 ml of 35% nitric acid solution and the dye present within the root canal system was returned to solution. The leakage of dye was quantitatively measured via spectrophotometric method. The obtained data were analysed statistically using one-way ANOVA and Duncan's Multiple Range Test. To evaluate the influence of various dry methods on the adaptation of filling material over the cavity wall, 12 palatal roots of extracted human maxillary molar teeth were used. After all the roots were prepared and filled, and retrograde cavities were made and filled as above, roots were sectioned longitudinally. Filling-dentin interface of cut surfaces were examined by scanning electron microscope. The results were as follows: 1. Cavities dried with paper point or compressed air showed less leakage than those dried with cotton pellet in Super EBA filled cavity (p<0.05). However, there was no difference between paper point- and compressed air-dried cavities. 2. When cavities were dried with compressed air, dentin-bonded composite resin-filled cavities showed less apical leakage than IRM- or Super EBA-filled ones (p<0.05). 3. Regardless of the filling material, cavities contaminated with human blood showed significantly more apical leakage than those dried with compressed air after saline irrigation (p<0.05). 4. Outer half of the cavity showed larger dentin-filling interface gap than inner half did when cavities were filled with IRM or Super EBA. 5. In all the filling material groups, cavities contaminated with blood or dried with cotton pellets only showed larger defects at the base of the cavity than ones dried with paper points or compressed air.