Digital Commons Network^™

Is Mandatory Sustainability Report Still Beneficial?, Astrid Rudyanto

Jurnal Akuntansi dan Keuangan Indonesia

The latest regulations in Indonesia (SEOJK No 16/SEOJK.04/2021) have required public companies to make a sustainability report every year in order to increase sustainable in­vestment. Prior to this regulation, several public companies had made sustainability reports and received benefits of sustainability report. This makes issuers ask whether after being obligated, public companies still get the benefits that have been obtained from voluntary sustainability reports and under what conditions the mandatory sustainability reports are beneficial for public companies. This study answers the public companies' doubts by con­ducting a systematic literature review on research on mandatory and voluntary sustainability reports in Q1 …

The Effect Of Personal And Situational Factors On The Intention Of Whistleblowing With Moderated Legal Protection, Daisar Rahman, Nur Hayati

Jurnal Akuntansi dan Keuangan Indonesia

This research is to determine the effectiveness of legal protection in strengthening the relationship between attitude toward behavior, subjective norm, perceived behavioral control, the seriousness of wrongdoing, status of the wrongdoer, and reward with whistleblowing intentions. The population in this research was civil servants who were Regional Inspectors in all regencies in Madura. The sampling technique in this study was purposive sampling consisting of 104 civil servants who had functional positions as auditors, staffing auditors, or supervisors of regional government (P2UPD). Data was collected by distributing questionnaires directly to the respondents. The data analysis technique used in this study was …

We Can Make A Better Use Of Orcid: Five Observed Misapplications, Miriam Baglioni, Paolo Manghi, Andrea Mannocci, Alessia Bardi

Copyright, Fair Use, Scholarly Communication, etc.

Since 2012, the “Open Researcher and Contributor ID” organisation (ORCID) has been successfully running a worldwide registry, with the aim of “providing a unique, persistent identifier for individuals to use as they engage in research, scholarship, and innovation activities”. Any service in the scholarly communication ecosystem (for example., publishers, repositories, CRIS systems, etc.) can contribute to a non-ambiguous scholarly record by including, during metadata deposition, referrals to iDs in the ORCID registry.

The OpenAIRE Research Graph is a scholarly knowledge graph that aggregates both records from the ORCID registry and publication records with ORCID referrals from publishers and repositories worldwide …

Social Media Usage And Transitioning Into Online Classes During Covid-19- A Survey Of Undergraduate Students In Georgia, United States, Sylvia Ofori, Janet Choongo, Mario Kekop, Gulzar H. Shah, Haresh Rochani, Joseph Telfair

Health Policy & Community Health: Faculty Publications

Previous studies on the use of social media (SM) during the COVID-19 pandemic have focused on the use in sustaining academic communication. This study aimed to assess the association between SM and the ease of transitioning to online classes during the COVID-19 pandemic using survey data from 872 undergraduate students. The findings showed that Snapchat and Instagram were the most preferred social media sites among participants. Compared to students who use SM for < 2 hours a day, use for > 5 hours (AOR= 2.44; 95% CI, 1.13 – 5.25) or 3 to 5 hours a day (AOR = 2.01, 95% CI 1.06-3.81) increased the odds of easily …

Corporate Wealth Over Public Health? Assessing The Resilience Of Developing Countries' Covid-19 Responses Against Investment Claims And The Implications For Future Public Health Crises, Tim Hagemann

Pace International Law Review

In the wake of the Covid-19 pandemic, states around the world swiftly enacted a multitude of far-reaching emergency responses to contain the viruses’ spread and to cope with the economic repercussions of the ensuing crisis. However, these measures detrimentally impacted the operating conditions of many businesses or, at the least, decreased their profitability. As this inevitably affected foreign investments, investors could be tempted to invoke “Investor State Dispute Settlement” (“ISDS”) clauses in International Investment Agreements (IIAs) to initiate proceedings before arbitral tribunals and seek compensation for loss of profit caused by states’ Covid-19 responses. Due to the specific circumstances in …

Qbd Based Design And Characterization Of Proniosomal Transdermal Delivery Of Atenolol And Glibenclamide Combination: An Innovative Approach, P Anitha, S. Ramkanth, S. V. Satyanarayana

Bulletin of Faculty of Pharmacy Cairo University

There are numerous circumstances where chronic disease is associated with other disorders, especially in diseases like diabetes with noncommunicable disease risk factors, such as hypertension. This study shows a novel and innovative combinational proniosomal delivery of combination to beat the reactions by complex therapeutic regimen, and to improve patient compliance after controlling combinational transdermal delivery of Glibenclamide (GLB) and Atenolol (ATN) which have not been tried actually. To achieve the above reason, proniosomes were prepared and optimized utilizing Box-Behnken design. The ideal formulation was chosen by a point prediction method and formulation showed vesicle size of 562 ± 1.223 nm, …

The Use Of Natural Polymers In Formation Of Polyelectrolyte Complexation, Niharika Lal, Athira Nair, Navneet Verma

Bulletin of Faculty of Pharmacy Cairo University

In recent years, great advances have been made towards the development of various techniques for novel drug delivery systems. These techniques focus on the rate of drug delivery, duration of action and site of action. One of such technique in fabricating novel drug delivery system is the use of polymers in development of in-situ drug delivery systems. Polymers used as carriers have revolutionized over the years. The formation of a polymer complex with other oppositely charged polymers resulted in the formation of polyelectrolyte complexes, which possess unique physicochemical properties with high biocompatibility. The polyelectrolyte's themselves are characterized as cationic, anionic …

Smart Building Energy Model Using Artificial Intelligence, Riad El Abed, Mohamed El-Gohary

BAU Journal - Science and Technology

This paper presents a Smart Building Energy Model of Residential Building using Artificial Neural Network model (ANN) to assist architects and engineers in selecting the optimum alternative design of building envelope parameters such that external wall and roof insulation material types and window types that minimizes the cost of energy consumption of a residential building to transform it to a green building.

Up to 1540 Simulations using different material thickness and conductivity values of material insulation properties and windows types are carried out in eQuest software for simulation.. The simulations results are implemented to create an artificial neural network inverse …

A Novel Arabic Corpus For Text Classification Using Deep Learning And Word Embedding, Roua A. Abou Khachfeh, Islam El Kabani, Ziad Osman

BAU Journal - Science and Technology

Over the last years, Natural Language Processing (NLP) for Arabic language has obtained increasing importance due to the massive textual information available online in an unstructured text format, and its capability in facilitating and making information retrieval easier. One of the widely used NLP task is “Text Classification”. Its goal is to employ machine learning technics to automatically classify the text documents into one or more predefined categories. An important step in machine learning is to find suitable and large data for training and testing an algorithm. Moreover, Deep Learning (DL), the trending machine learning research, requires a lot of …

A Poisson-Akash Inrar(1) Model For Over Dispersed Count Time Series, Emmanuel W. Okereke, Sunday N. Gideon

BAU Journal - Science and Technology

In this paper, a Poisson-Akash INAR(1) model was proposed in order to improve on the modelling of overdispersed stationary count time series. The estimators of the parameters of the model were derived using the Yule-Walker (YW) method and the conditional least squares (CLS) method. An expression for the conditional log-likelihood and the r-step ahead forecast were obtained for the model. Three overdispersed nonseasonal stationary count time series were modelled to illustrate the applicability of the proposed model as well as its capacity to outperform the competing INAR (1) models in modelling overdispersed stationary count time series and the result showed …

Role Of Technological Revolution In Transport And Communications Development, Mohamad B. Chami

BAU Journal - Science and Technology

The arousal of technology has changed a lot of aspects in human life and has drastically changed its path through a revolution that changed the whole world. This revolution took place in various aspects while affecting significantly the global economy and from those fields that considerably affect the life of human beings in the previous and current centuries are Information and Communication Technology (ICT) and transportation. It is these two factors that play a major role in the economy of countries and dominate the lives of societies in the world. Thus, this paper studies the impact of the technology revolution …

Overview On The Lebanese Environmental Governance System: Main Hazards In The Oil And Gaz Sector, Rami Harkous

BAU Journal - Science and Technology

Due to harsh environment and vulnerability of marine ecosystems, many challenges are faced regarding offshore oil and gas activities. Many steps are currently undertaken to overcome such challenges.

As Lebanon is inside the new oil and gas sector in its offshore region, plans should be made to address environmental challenges that may occur in this sector. The Lebanese environmental governance system meets international standards in various aspects but some gaps are addressed to manage such risks that may be encountered with oil and gas activities in the Lebanese offshore. This article ends by a fast run through environmental regulatory authority, …

The Inhibition Activity Of Tert-Butylhydroquinone Towards Corrosion Of Aluminum, Copper And Stainless Steel In Biodiesel Blend B20 Alternative Fuel, Chaza Joumaa, Ibtissam Saad, Ghassan Younes

BAU Journal - Science and Technology

Tert-butylhydroquinone (TBHQ) has been investigated as corrosion inhibitor for aluminum; copper and stainless steel in biodiesel blend B20 by using electrochemical impedance spectroscopy (EIS) method. The results showed that the inhibition efficiency increases with an increase in the concentration of TBHQ but decreases with increasing temperature from 30℃ to 60℃. A maximum inhibition efficiency of about 61.52% for aluminum was recorded for THBQ in biodiesel blend B20 at temperature 30℃ and at a concentration of 4x10^-6 M which is the lowest concentration used compared to the concentrations of TBHQ used for the other metals (copper and stainless steel). Theoretical …

Investigation Of The Experimental And Numerical Flexural Behavior Of Innovative Totally Encased Composite Beams, Nour Wehbi, Adnan Masri, Oussama Baalbaki

BAU Journal - Science and Technology

Composite steel-concrete beams have been widely used in long span construction and high rise buildings due to their favorable behavior in terms of high strength, stiffness, and ductility. In this research, the flexural behavior of an innovative steel-concrete composite section is investigated experimentally and verified numerically using ABAQUS software. The studied section is composed of steel tubular specimen or steel hollow pipe totally encased in concrete in the absence of any flexural or shear reinforcement. Instead, steel mesh wraps are used around the tubular steel specimen to provide sufficient steel-concrete bond. All of the studied beams have the same 3m …

Physical And Magnetic Properties Of Nanosized Mn0.5ni0.5¬Fe2-Xprxo4 Prepared By Co-Precipitation Method, Douaa El-Said Bakeer, Khulud Habanjar, Ghassan Youness, Mohammad Abou Ghoush

BAU Journal - Science and Technology

Nanosized Mn_0.5Ni_0.5Fe_2-xPr_xO₄, x=0.0, 0.02, 0.04, 0.06, 0.08, 0.1 and 0.15 are prepared by co-precipitation method at calcination temperature 650^oC for 4 hours. X-ray diffraction patterns show the presence of the cubic (Mn-Ni)- ferrite phase and anti-ferromagnetic a-Fe₂O₃. The variation in the lattice parameter “a” is due to the replacement of smaller radius ions Fe⁺³ by larger radius ions Pr⁺³. Transmission electron micrographs indicate that the particles are spherical in shape. The moderately agglomerated particles are present due to the …

New Type Of Lightweight Aggregate For Use In Structural Concrete, Jamal Khatib, Ali Jahami, Oussama Baalbaki, Adel Elkordi

BAU Journal - Science and Technology

This research studied the utilization of municipal solid waste incineration bottom ash (MSWI-BA) in lightweight coarse aggregate (LWC) production. A special method was followed to prepare the new aggregate to fully replace the normal aggregates (NWA) in concrete. The mechanical properties such as compressive strength, tensile strength, and elasticity modulus were investigated for the LWC concrete. Then, two beams were prepared; one from LWC and the other from NWC. The structural performance of beams made up of lightweight aggregates compared to normal aggregates was investigated. The results showed that this type of aggregates led to a 20% reduction in concrete …

Tanzania Modern Librarians In Research And Development Enquiry: A Literature Review, Kardo Mwilongo, Gladness Kotoroi

Library Philosophy and Practice (e-journal)

The modern and advanced development in Information and Communication Technology (ICT) has influenced various changes in the universe and resulted to phases of paradigm shifts and affected individuals, groups, organisations, institutions and states. The globalization of everything has similarly modernized and impacted the academic libraries and librarians. Modern academic libraries strive and undertake this development in facilitating sharing of research data and outputs with its potential stakeholders for Research and Development (R&D). Librarians and have to adapt new and emerging technologies, deploy the web technologies for cyberspaces, smart or digital library information and services, transform to embedded librarians for dynamic …

Users’ Attitudes To The Use Of Electronic Resources And Services By Undergraduate Students Of Mcpherson University, Ogun State, Nigeria, Esther O. Jatto Mrs, Basirat O. Diyaolu Mrs

Library Philosophy and Practice (e-journal)

The availability of e-resources in university libraries does not determine its usage. These resources are an added advantage for students to get more sources of information for their educational pursuit. However, there was an observation that most students are not using these resources as expected. This study investigated Users’ attitudes to the use of electronic resources and services by undergraduate students of McPherson University, Ogun State, Nigeria. A multistage sampling technique was use to select 294 respondents as sample size for the study, using questionnaire as research instruments. Majority of the respondents (72.1%) affirmed availability of e-books and (63.3%) e-journal, …

Crimes Resulting From The Illegal Use Of Pesticides In Palestine, Abdullah Mahmmoud, Osama Darraj

An-Najah University Journal for Research - B (Humanities)

This study dealt with the crimes resulting from the illegal use of pesticides in Palestine. The Palestinian legislator regulated the use of pesticides in the agricultural sector through several legislations, most notably the Agriculture Law and the Consumer Protection Law, in addition to the Public Health Law and the regulations issued by the Council of Ministers. The legal procedures related to the manufacture and registration of pesticides, as well as the controls of their use, and the penalties for violating these legal provisions, especially in the case of the circulation of food contaminated with pesticides resulting from the illegal use …

Rangeland Desertification In China, Wang Tao

IGC Proceedings (1977-2023)

Land desertification is one of the most serious environmental and social-economic problems in the North China. The processes of desertification mainly have being controlled by the interaction of human activities and fragile eco-environment, that means the pattern and intension of landuse are major factors for development or reverse of desertification. Because of the increasing pressure of population, the rangeland in the North China has being cultivated decade by decade, which changed landuse from grassing to cropping in a large area and destroyed the natural vegetation cover. The result is to let the wind erosion become easier and the desertification has …

Influence Of Mixture Proportions On Fresh And Mechanical Properties Of Self-Consolidating Concrete, Ghafur H. Ahmed

Polytechnic Journal

Self-consolidating concrete (SCC) is a concrete that able to flow and consolidate under its own weight, and it is cohesive enough to fill spaces of almost any size and shape without segregation or bleeding. In this study, workability and strength characteristics of seven SCC mixes were examined and compared with two additional vibrated mixes of normal and high strength. For this purpose, the flowability, deformability, and passing ability of fresh concrete mixes were tested through slump test, slump flow, T500, and the J-ring tests. Furthermore, the hardened concrete specimens were tested for mechanical properties with the variation in shape and …

Determination Of Discharge Coefficient For Both Semicircular And Triangular Labyrinth Weirs, Tara H. Aurahman, Jehan M. Fattah Sheikh Suleimany, Taban K. Hamad

Polytechnic Journal

A Labyrinth weir is a type of nonlinear weir folded in plan-view, with the ability to pass a large flow at low heads due to an increase in the effective length of the weir crest for a given channel width. The discharge coefficients (Cd) were experimentally determined for both semicircular and triangular labyrinth weirs of varying sidewall angles (α) under free-flow conditions using eight physical models. Dimensional analyses are conducted using the Buckingham π theorem to find the dependent and non-dependent variables. A nonlinear empirical equation was developed using (Statistical Package for the Social Sciences 22) software. The findings show …

Computational Fluid Dynamic Optimization Of Supply And Return Duct Position For Zone Air Distribution

Polytechnic Journal

Air conditioning accounts for roughly half of all energy consumption in residential buildings. Today’s issue is optimizing the air conditioning system and methods of conveying heated and cooled air to prevent additional energy consumption. The optimal supply and return duct position is studied and the results based on the minimum air temperature and pressure in the room, while the room air distribution is taken into account. The main objective of air conditioning, which is impacted by duct position, is to provide thermal comfort in the room. Using Computational Fluid Dynamic, a controlled zone is designed and analyzed in the room …

Influence Of Mixture Proportions On Fresh And Mechanical Properties Of Self-Consolidating Concrete, Ghafur H. Ahmed

Polytechnic Journal

Self-consolidating concrete (SCC) is a concrete that able to flow and consolidate under its own weight, and it is cohesive enough to fill spaces of almost any size and shape without segregation or bleeding. In this study, workability and strength characteristics of seven SCC mixes were examined and compared with two additional vibrated mixes of normal and high strength. For this purpose, the flowability, deformability, and passing ability of fresh concrete mixes were tested through slump test, slump flow, T500, and the J-ring tests. Furthermore, the hardened concrete specimens were tested for mechanical properties with the variation in shape and …

Determination Of Discharge Coefficient For Both Semicircular And Triangular Labyrinth Weirs, Tara H. Aurahman, Jehan M. Fattah Sheikh Suleimany, Taban K. Hamad

Polytechnic Journal

A Labyrinth weir is a type of nonlinear weir folded in plan-view, with the ability to pass a large flow at low heads due to an increase in the effective length of the weir crest for a given channel width. The discharge coefficients (Cd) were experimentally determined for both semicircular and triangular labyrinth weirs of varying sidewall angles (α) under free-flow conditions using eight physical models. Dimensional analyses are conducted using the Buckingham π theorem to find the dependent and non-dependent variables. A nonlinear empirical equation was developed using (Statistical Package for the Social Sciences 22) software. The findings show …

Computational Fluid Dynamic Optimization Of Supply And Return Duct Position For Zone Air Distribution

Polytechnic Journal

Air conditioning accounts for roughly half of all energy consumption in residential buildings. Today’s issue is optimizing the air conditioning system and methods of conveying heated and cooled air to prevent additional energy consumption. The optimal supply and return duct position is studied and the results based on the minimum air temperature and pressure in the room, while the room air distribution is taken into account. The main objective of air conditioning, which is impacted by duct position, is to provide thermal comfort in the room. Using Computational Fluid Dynamic, a controlled zone is designed and analyzed in the room …

Influence Of Mixture Proportions On Fresh And Mechanical Properties Of Self-Consolidating Concrete, Ghafur H. Ahmed

Polytechnic Journal

Self-consolidating concrete (SCC) is a concrete that able to flow and consolidate under its own weight, and it is cohesive enough to fill spaces of almost any size and shape without segregation or bleeding. In this study, workability and strength characteristics of seven SCC mixes were examined and compared with two additional vibrated mixes of normal and high strength. For this purpose, the flowability, deformability, and passing ability of fresh concrete mixes were tested through slump test, slump flow, T500, and the J-ring tests. Furthermore, the hardened concrete specimens were tested for mechanical properties with the variation in shape and …

Determination Of Discharge Coefficient For Both Semicircular And Triangular Labyrinth Weirs, Tara H. Aurahman, Jehan M. Fattah Sheikh Suleimany, Taban K. Hamad

Polytechnic Journal

A Labyrinth weir is a type of nonlinear weir folded in plan-view, with the ability to pass a large flow at low heads due to an increase in the effective length of the weir crest for a given channel width. The discharge coefficients (Cd) were experimentally determined for both semicircular and triangular labyrinth weirs of varying sidewall angles (α) under free-flow conditions using eight physical models. Dimensional analyses are conducted using the Buckingham π theorem to find the dependent and non-dependent variables. A nonlinear empirical equation was developed using (Statistical Package for the Social Sciences 22) software. The findings show …

Computational Fluid Dynamic Optimization Of Supply And Return Duct Position For Zone Air Distribution

Polytechnic Journal

Air conditioning accounts for roughly half of all energy consumption in residential buildings. Today’s issue is optimizing the air conditioning system and methods of conveying heated and cooled air to prevent additional energy consumption. The optimal supply and return duct position is studied and the results based on the minimum air temperature and pressure in the room, while the room air distribution is taken into account. The main objective of air conditioning, which is impacted by duct position, is to provide thermal comfort in the room. Using Computational Fluid Dynamic, a controlled zone is designed and analyzed in the room …

Influence Of Mixture Proportions On Fresh And Mechanical Properties Of Self-Consolidating Concrete, Ghafur H. Ahmed

Polytechnic Journal

Self-consolidating concrete (SCC) is a concrete that able to flow and consolidate under its own weight, and it is cohesive enough to fill spaces of almost any size and shape without segregation or bleeding. In this study, workability and strength characteristics of seven SCC mixes were examined and compared with two additional vibrated mixes of normal and high strength. For this purpose, the flowability, deformability, and passing ability of fresh concrete mixes were tested through slump test, slump flow, T500, and the J-ring tests. Furthermore, the hardened concrete specimens were tested for mechanical properties with the variation in shape and …