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

• Journal of Korea Technical Association of The Pulp and Paper Industry
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• v.31 no.4
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• pp.69-75
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• 1999

This study was performed to investigated the application of mixed resins for corrugated container board. The corrugated container board yields a sandwich structure in which a linerboard material is glued to a corrugated medium . Now, manufacturing corrugated container boards don't provide sufficient strength, and result in box failure during shipping . Therefore improvement of box strength is necessary . In this study, we intend to improve box strength by improving corrugated medium strength with mixed resins and to find the optimum treatment condition of this resins. First, we tried to mixed resins as Starch+CMC, Starch_Irea, CMC+Urea, Second, investigated to applicability of this resins for corrugated medium , and the third, measured tensile index, burst index, and edgewise compression index on liner, medium paper, and single faced corrugated container board. In this test results, we obtained that the improvement ratios of tensile index in liner and medium paper were approximately 80-185%, 60-118% , respectively. The respecting improvement ratios of edgewise compression index of single faced corrugated container board was approximately 91-124%, relatively. In addition, we concluded that optimum condition in mixing ratio was 1 :3 with CMC + Urea and the ap[plication amounts was 9% on materials. Fro manufacture of corrugated container board, optimum condition in mixing ratio was 1 : 3 with 5% CMC +Urea , because of considering to improvement of strength on cost.

• International Journal of Internet, Broadcasting and Communication
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• v.10 no.4
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• pp.75-82
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• 2018

Efforts to reduce damages from micro dust and harmful gases in life have been led by national or local governments, and information on air quality has been provided along with real-time weather forecast through TV and internet. It is not enough to provide information on the individual indoor space consumed. So in this paper, we propose a IoT-based Real-Time Air Quality Sensing Board Corresponding Fine Particle for Air Quality Management in Buildings. Proposed board is easy to install and can be placed in the right place. In the proposed board, the air quality (level of pollution level) in the indoor space (inside the building) is easy and it is possible to recognize the changed indoor air pollution situation and provide countermeasures. According to the advantages of proposed system, it is possible to provide useful information by linking information about the overall indoor space where at least one representative point is located. In this paper, we compare the performance of the proposed board with the existing air quality measurement equipment.

• International Journal of Advanced Culture Technology
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• v.6 no.3
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• pp.129-141
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• 2018

As the scope of social expectations and roles in the design field has expanded, the demand for education to cope with changes in the technology environment is increasing in design education. In response to this trend, microcontroller board-type design-prototyping tools have also been introduced into design education, and much educational content is being developed. However, there is the perception that students who are majoring in design without engineering knowledge are still barred from entry. A variety of educational content and tools have been developed to solve these difficulties, although there are several limitations to their practical application. Especially, in the design education courses in universities, the functional expectation level for prototyping is high, but most of the content developed for solving the difficulties has been developed for the lower education levels, and it could be said that a great deal of learning is necessary to solve the problem. In this study, students were asked about microcontroller board utilization and their satisfaction with their design through questionnaires and with the developed microcontroller board development direction via Focus Group Interviews. Based on this, we tested microcontroller boards that eliminate the coding process and which students can use to create and prototype their work as a suggestion to fulfil demand. After using the board, both the usability and improvement of the product were checked. Confirmation of the usefulness of the free- coding-type microcontroller was obtained through this study along with the possibility of responding to various educational demands by applying the application design related to this product.

• Journal of the Korea Safety Management & Science
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• v.15 no.2
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• pp.129-134
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• 2013

In this study, the heat flow analysis compatible commercial code CFX 11 was used to develop the structure inside PCB circuit board devices, which could stable radiant heat as well as the cooling device within it. In case of modifying the arrangement of electronic parts on the PCB inside the multi channel temperature measurement board devices, radiant heat effects did not show a rising tendency, whereas the overall temperature went down in case of installing the vents in the outer case of PCB circuit board devices. In terms of installation location, it was the most appropriate to install it on the electronic parts with no heat. Besides, in case of mounting the fan as a cooling device by considering various user environments for multi channel temperature measurement board devices, the radiant heat effects were shown higher than in case of installing the vents, and the middle sections were the most appropriate to its installation location. In case of changing the wind quantity of the fan from its selected installation location, the best radiant heat effects were shown at high speed as expected.

• 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.

• Proceedings of the Korean Society of Precision Engineering Conference
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• 2004.10a
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• pp.630-633
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• 2004

Generally, component and FR-4 board are connected by solder joint. Because material properties of components and FR-4 board are different, component and FR-4 board show different coefficients of thermal expansion (CTE) and thus strains in component and board are different when they are heated. That is, the differences in CTE of component and FR-4 board cause the dissimilarity in shear strain and BGA solder joint s failure. The first order Taylor series expansion of the limit state function incorporating with thermal fatigue models is used in order to estimate the failure probability of solder joints under heated condition. A model based on plastic-strain rate such as the Coffin-Manson Fatigue Model is utilized in this study. The effects of random variables such as frequency, maximum temperature, and temperature variations on the failure probability of the BGA solder joint are systematically investigated by using a failure probability model with the first order reliability method(FORM).

• Journal of Wellbeing Management and Applied Psychology
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• v.3 no.1
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• pp.1-10
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• 2020

The purpose of this study was to examine the moderating effect of board education diversity on the relationship between ownership concentration and environmental accounting disclosure. The study was driven by stakeholder's theory. The longitudinal research design was adopted in the study. The study targeted 27 listed firms from 2008 to 2017. Panel regression analysis results indicated ownership concentration (β = -.131, ρ<.05) had a negative and significant effect on environmental disclosure in Kenyan firms. However, Board education diversity positively moderated the relationship between ownership concentration (β=.138, ρ<.05) and environmental accounting disclosure. Thus, board education diversity is an enhancing moderator in the relationship between ownership concentration and environmental accounting disclosure. The findings validate stakeholder theory's proposition. The study recommends that firms listed in the NSE ought to diffuse ownership concentration, and their boards should be well educated and experienced to enhance environmental accounting disclosure.

• Management & Information Systems Review
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• v.24
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• pp.1-24
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• 2008

This paper examines the direct effects of board independence and also its interaction effects with CEO's firm specific experience on firm performance. The findings in an hierarchial regression analysis of multiyear sample of computer hardware companies indicate that independent, outsider directors are beneficial to firms' performance when CEO has high-level of firm specific experience whereas it is harmful when CEO has low-level of firm specific experience. However, separating the positions of board chair and chief executive officer that has been used as another means for increasing board independence does not influence to firms' performance. These findings imply that researchers in corporate governance should reconsider the relative weight placed on directors' monitoring and assistance role. Rather than focusing predominantly on directors' willingness or ability to control executives, in future research scholars should yield more productive results by focusing on the assistance directors provide in bringing valued resources to the CEOs and in serving as a source of advice and counsel especially for CEO's improvement of management technique. In addition, they should pay more attention on identifying intervening processes between board and firm performance in order to provide optimal governance mechanisms and configurations to practitioners.

• The Journal of Asian Finance, Economics and Business
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• v.10 no.1
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• pp.145-156
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• 2023

Within the context of publicly traded Sharia-compliant companies in Malaysia, this study investigated the influence that board and company characteristics have on corporate donations. The primary focus of the study was (i) two board characteristics derived from upper echelons theory, namely gender composition and education level, and (ii) four firm variables derived from stakeholder theory, specifically company size, profitability, leverage, and industry category. This study used a total of 402 Shariah-compliant companies that operated in accordance with Shariah law. The information utilized in this study was culled by hand from the annual reports of various companies covering the years 2017 through 2019. According to the findings, the educational level of a company's board of directors has a significant impact on the amount of money donated to charitable organizations by Shariah-compliant companies. The level of expertise possessed by board members can be of assistance to businesses in becoming more aware of the necessity of making contributions or donations. Corporate contribution practices among Shariah-compliant companies in Malaysia were also significantly influenced by the firm's size, profitability, and the industry category in which the business was classified. The findings of the study contribute to a better understanding of the impact that board and company variables have on the activities of corporate donors.