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This study aims to investigate photosensing characteristics of SiC and GaN nanowire-based devices through exposure to UV light. The photocurrent transients have been modeled to determine rise and decay process time constants. The 1D-semiconductor nanowires can exhibit higher light sensitivity compared to bulk materials because of their large surface area to volume ratio and the quantum size effects.

Nanowire devices have been fabricated through dielectrophoresis for integrating nanowires onto pre-patterned electrodes (10 nm Ti/ 90 nm Au) with a spacing about 3 µm onto SiO₂/Si (doped) substrate. The photocurrent measurements were carried out under room temperature conditions with UV light of 254 nm wavelength.

SiCNWs yield very short rise and decay time constants of 1.3 and 2.35 s, respectively. This fast response indicates an enhanced surface recombination of photoexcited electron-hole pairs. Conversely, GaNNWs yield longer rise and decay time constants of 10.3 and 15.4 s, respectively. This persistent photocurrent suggests a reduced surface recombination process for the GaNNWs.

High selective UV light sensitivity, small size, very short response time, low power consumption and high efficiency are the most important features of nanowire-based devices for new and superior applications in photodetectors, photovoltaics, optical switches, image sensors and biological and chemical sensing.

This paper aims to investigate the effects of boriding on the structural, mechanical and tribological properties of CoCrW dental alloy manufactured by the method of selective laser melting.

In this study, CoCrW alloy samples that are used in dentistry were manufactured by the method of laser melting, and boriding treatment was made on the samples at 900°C and 1,000°C for 1, 4 and 8 h. The structural, mechanical and tribological effects of boriding on the samples were analyzed using X-ray diffraction, scanning electron microscopy, energy dispersive X-ray spectroscopy, microhardness and an abrasion test device.

According to the results, the best outcomes in terms of abrasion strength and hardness were obtained in the sample that was subjected to boriding at 1,000°C for 4 h.

This study produced CoCrW alloys, which are fundamental biomaterials that are used in dentistry, by a different production method called selective laser melting and improved their surface characteristics by boriding.

The aim of this paper is to redesign of morphing unmanned aerial vehicle (UAV) using neural network for simultaneous improvement of roll stability coefficient and maximum lift/drag ratio.

Redesign of a morphing our UAV manufactured in Faculty of Aeronautics and Astronautics, Erciyes University is performed with using artificial intelligence techniques. For this purpose, an objective function based on artificial neural network (ANN) is obtained to get optimum values of roll stability coefficient (C_lβ) and maximum lift/drag ratio (E_max). The aim here is to save time and obtain satisfactory errors in the optimization process in which the ANN trained with the selected data is used as the objective function. First, dihedral angle (φ) and taper ratio (λ) are selected as input parameters, C*_lβ and E_max are selected as output parameters for ANN. Then, ANN is trained with selected input and output data sets. Training of the ANN is possible by adjusting ANN weights. Here, ANN weights are adjusted with artificial bee colony (ABC) algorithm. After adjusting process, the objective function based on ANN is optimized with ABC algorithm to get better C_lβ and E_max, i.e. the ABC algorithm is used for two different purposes.

By using artificial intelligence methods for redesigning of morphing UAV, the objective function consisting of C*_lβ and E_max is maximized.

It takes quite a long time for E_max data to be obtained realistically by using the computational fluid dynamics approach.

Neural network incorporation with the optimization method idea is beneficial for improving C_lβ and E_max. By using this approach, low cost, time saving and practicality in applications are achieved.

This method based on artificial intelligence methods can be useful for better aircraft design and production.

It is creating a novel method in order to redesign of morphing UAV and improving UAV performance.

The purpose of this paper is to study the fertility potential of the iron- and steel-making process waste granulated blast furnace slag to recover it as a beneficial product.

This slag fertilizer was mixed with organic fertilizer to enrich and dung the vegetable sets are pepper, lettuce and cucumbers.

In this study, 100 per cent granulated slag, 75 per cent granulated slag + 25 per cent fermented manure, 50 per cent granulated slag + 50 per cent fermented manure and 25 per cent granulated slag + 75 per cent fermented manure compositions were mixed with water and added to seeding pots. The growth rate of vegetable sets and also the level of contamination of heavy metals such as lead, copper, aluminum, mercury and cadmium were analyzed. The analyses results showed that contamination rates of lead, copper, aluminum, mercury and cadmium in lettuce and cucumber samples were in the range of acceptable levels for human health. Slag fertilizer enforced the set of growth rate and productivity, too.

By the recovery of the waste slag storage, transport and annihilation economical load on the industry would be eliminated, waste recovery contributes to the economical gaining and beneficial recovered products replace the need of fertility products.

The purpose of this paper is to test whether or not CSR disclosure (i.e. aggregate as well as its three sub-indicators) reduces the cost of debt for French corporations listed in the SBF 120 index between 2010 and 2015.

CSR disclosure ratings of firms were collected from the Bloomberg database under three dimensions such as environmental, social and governance (ESG). Then, a pooled regression analysis was run.

The results indicate that overall CSR disclosure score as a combination of ESG disclosure scores has a negative effect on the cost of debt (i.e. lowers the cost of debt). While environmental disclosure is negatively associated with the cost of debt, social disclosure is unexpectedly positively associated, and governance disclosure has an insignificant association with the cost of debt.

The study has two main limitations. First, the analysis does not consider contractual constraints and obligations that might exist in debt contracts (Jung et al., 2018). Second, the analyses cover a specific time period (i.e. between 2010 and 2015) for a specific country (i.e. France) excluding utilities and the financial sector.

Overall, it is inferred from the results that financial markets for lenders take into account CSR disclosure when assessing the creditworthiness of borrowers. Specifically, environmental disclosure is the only subdimension of CSR that is influential on creditors’ decisions to offer favorable interest rates. In line with this outcome, companies can assess their processes and be more aligned with eco-friendly practices, and investors are particularly advised to invest in those types of firms.

This study extends scant literature on the association between CSR and the cost of debt by exploring how creditors treat CSR dimensions dissimilarly in granting loans to firms. The findings of this study have particular importance as financial debt is one of the most predominant forms of external financing.

This paper seeks to ascertain the effectiveness of a two-week-long faculty development programme (FDP), organized by Indira Gandhi National Open University (IGNOU), for teachers of the open and distance learning (ODL) system, with the aim of upgrading their knowledge and skills for developing print self-learning materials (SLMs). The specific aim of this study is to ascertain whether the objectives of the FDP have been achieved, to examine the effectiveness of the training programme and to suggest measures for improvement in future FDPs regarding the design and development of print SLMs.

The study was conducted using a descriptive survey research method, through semi-structured questionnaires and adopted purposive sampling. The first survey was conducted immediately after the completion of the programme, in order to collect feedback from the trainees, while the second survey was conducted after six months of the FDP, using the follow-up approach, so that more reliable and authentic results could be obtained.

The outcomes of the study revealed that the training had been effective in imparting appropriate knowledge and skills to the trainees, with respect to designing print SLMs. However, certain gaps were also identified and have been reported in this paper. Key suggestions have been made to address the shortcomings and improve forthcoming FDPs.

The present research focused on a specific training programme regarding the design and development of SLMs. Therefore, only the teachers and academics who participated in this specialized training activity were considered for the collection of feedback.

The recommendations of this work may be useful for the trainers, FDP coordinators, training institutions and ODL policymakers for planning and designing effective staff development activities for teachers and academics working in ODL institutions. These would be especially useful in the design of FDPs, aimed at orienting teachers who are involved in curriculum planning, design and development of learning resources.

This study is an original research based on the empirical primary data obtained by the researchers. As the largest open university in the world, IGNOU has been playing a key role in staff development for and in ODL in developing countries. This evaluative study of a specialized FDP in the area of SLM design and development is a significant work that may be valuable for planning the staff development strategies and building a training evaluation mechanism.

This paper attempts to investigate the relationships between the board of directors' characteristics and earnings management being a proxy of earnings quality in two separate countries, France and Canada. Specifically, it aims to investigate how certain contextual features affect differently earnings management behavior, and to reveal which factors are the most prominent incentives of management discretion in both cases.

The paper uses a performance matched discretionary accruals (PMDA) measure as a proxy for earnings management. Three separate panel‐regressions are then performed on a full sample, comprising a French sub‐sample and a Canadian sub‐sample, to detect board characteristics and institutional features' impacts on the PMDA. Regressions are based on a panel of 180 French and Canadian listed firms' data over the period 2006‐2008.

Evidence shows that CEO stock ownership, independent monitoring and institutional investor's property are strong earnings management determinants in both the French and Canadian frameworks. Nevertheless, leadership structure and board size seem to be neutral. Furthermore, French firms show specific earnings management incentives which are related to high ownership concentration, low equity widespread and high contractual debt costs. Dominant minority ownership and capital market forces are the key earnings management incentives in the Canadian context. These findings are robust to alternative sensitivity tests.

Even though the findings answer some questions, earnings management incentives are still to be decided. Future research could further highlight the impact of contractual, legal, cultural, ethical and political country‐specific factors related to financial reporting.

This paper investigates how an effective board of directors is able to provide a monitoring mechanism to ensure high quality of earnings. Moreover, it builds on cross‐country variations in corporate governance features and contextual‐specific factors to reveal earnings management behavior's incentives in two separate environments, namely French and Canadian ones. The underlying promise is that poor corporate governance (weak board monitoring), high ownership concentration, and intensive financial market forces create incentives that largely influence manager's willingness to report earnings that don't reflect a firm's true performance.

This study aims to examine the learning experiences of indigenous West Papuan students studying accounting in Indonesia during the COVID-19 pandemic.

A qualitative approach was taken with 25 indigenous accounting students at five universities in the region who shared testimonies of their online learning experiences. The interview data collected were analysed using initial and selective coding and then interpreted under several themes.

The paper shows the personal, faculty and external challenges in indigenous students’ learning activities during university closures because of COVID-19. The interrelated challenges included students’ struggles to adapt their learning habits when using various online applications, difficulties in understanding how the faculty managed lectures, tutorials and evaluations without adequate access to learning materials, the lack of a learning infrastructure, issues with equipment, and obtaining internet data credits. Students’ economic struggles and health issues exacerbated these challenges. While enduring various struggles and being frustrated about their future, all students expected a change in offline learning policies by the government to lessen their strict physical distancing.

The findings can inform the importance of integrating accounting students’ learning challenges and needs into curriculum development.

This study highlights the learning challenges of indigenous accounting students during the COVID-19 pandemic and how approaches to online learning need to consider the experience of these students.

This study aims to extend previous research by examining empirically how board structure affects the magnitude of earnings management for companies listed in Portugal. In particular, the paper focuses on the main characteristics of the board structure that are highlighted by the Portuguese Securities Market Supervisory Authority recommendations, i.e. board size, board composition and board's monitoring committees.

The OLS regression model is used to examine the effect of the board structure on earnings management for a sample of 34 non‐financial listed Portuguese companies for the years 2002 to 2007.

The results support the predicted non‐linear relationship between board size and earnings management. It is also found that discretionary accruals are negatively related to board composition. However, no evidence is found that the existence of an audit committee affects the levels of earnings management.

The findings based on this study provide useful information for regulators in other countries. The results also provide useful information for investors in evaluating the impact of board structure on earnings quality, especially under concentrated ownership.

The major contribution of the current study is that, in contrast to similar studies, it does not assume that the two views on how board size associates with firms' earnings management behaviour are mutually exclusive. In addition, this paper is the first empirical study to investigate the effect of the board structure on earnings management in Portugal.

This paper aims to reduce waste management and generate wealth by investigating the novelty of combining chicken feather fiber and bamboo particles to produce hybrid biocomposites. This is part of responsible production and sustainability techniques for sustainable development goals. This study aims to broaden animal and plant fiber utilization in the sustainable production of epoxy resins for engineering applications.

This research used two reinforcing materials [chicken feather fiber (CFF) and bamboo particles (BP)] to reinforce epoxy resin. The BPs were kept constant at 6 Wt.%, while the CFF was varied within 3–15 Wt.% in the composites to make CFF-BP polymer-reinforced composite (CFF-BP PRC). The mechanical experiment showed a 21% reduction in densities, making the CFF-BP PRC an excellent choice for lightweight applications.

It was discovered that fabricated composites with 10 mm CFF length had improved properties compared with the 15 mm CFF length and pristine samples, which confirmed that short fibers are better at enhancing randomly dispersed fibers in the epoxy matrix. However, the ballistic properties of both samples matched. There is a 40% increase in tensile strength and a 54% increase in flexural strength of the CFF-BP PRC compared to the pristine sample.

According to the literature review, to the best of the authors’ knowledge, this is a novel study of chicken fiber and bamboo particles in reinforcing epoxy composite.