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Article
Publication date: 5 December 2017

Rabeb Faleh, Sami Gomri, Mehdi Othman, Khalifa Aguir and Abdennaceur Kachouri

In this paper, a novel hybrid approach aimed at solving the problem of cross-selectivity of gases in electronic nose (E-nose) using the combination classifiers of support…

Abstract

Purpose

In this paper, a novel hybrid approach aimed at solving the problem of cross-selectivity of gases in electronic nose (E-nose) using the combination classifiers of support vector machine (SVM) and k-nearest neighbors (KNN) methods was proposed.

Design/methodology/approach

First, three WO3 sensors E-nose system was used for data acquisition to detect three gases, namely, ozone, ethanol and acetone. Then, two transient parameters, derivate and integral, were extracted for each gas response. Next, the principal component analysis (PCA) was been applied to extract the most relevant sensor data and dimensionality reduction. The new coordinates calculated by PCA were used as inputs for classification by the SVM method. Finally, the classification achieved by the KNN method was carried out to calculate only the support vectors (SVs), not all the data.

Findings

This work has proved that the proposed fusion method led to the highest classification rate (100 per cent) compared to the accuracy of the individual classifiers: KNN, SVM-linear, SVM-RBF, SVM-polynomial that present, respectively, 89, 75.2, 80 and 79.9 per cent as classification rate.

Originality/value

The authors propose a fusion classifier approach to improve the classification rate. In this method, the extracted features are projected into the PCA subspace to reduce the dimensionality. Then, the obtained principal components are introduced to the SVM classifier and calculated SVs which will be used in the KNN method.

Details

Sensor Review, vol. 38 no. 1
Type: Research Article
ISSN: 0260-2288

Keywords

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Article
Publication date: 14 January 2021

Yasser Rezaei Pitenoei, Mehdi Safari Gerayli and Ahmad Abdollahi

The purpose of this study is to investigate the relationship between financial reporting quality and information environment (IE) in firms listed on the Tehran Stock…

Abstract

Purpose

The purpose of this study is to investigate the relationship between financial reporting quality and information environment (IE) in firms listed on the Tehran Stock Exchange (TSE).

Design/methodology/approach

In this study, composite measures were used as the proxy to measure financial reporting quality and IE. In this regard, a sample of 1,490 firm-year observations of the firms listed on the TSE during the years 2008 to 2017 and a multivariate regression model was used to examine the research hypothesis.

Findings

Findings indicate that financial reporting quality has a positive relationship with firms’ IE. This result is robust to the alternate measure of financial reporting quality and endogeneity problem.

Originality/value

The present study is the first study to develop a composite measure for the firms’ IE in the Iranian capital market. As a result, it not only expands the theoretical literature on the firms’ IE but also helps policymakers, regulators, investors and financial reporting users make informed decisions.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 14 no. 3
Type: Research Article
ISSN: 1753-8394

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Article
Publication date: 8 August 2019

Marieh Khorraminia, Zahra Lesani, Mahdi Ghasvari, Lila Rajabion, Mehdi Darbandi and Alireza Hassani

Nowadays, communications, products, services and costs are customized through the internet technology. The main theory to continue competitiveness in the organizations is…

Abstract

Purpose

Nowadays, communications, products, services and costs are customized through the internet technology. The main theory to continue competitiveness in the organizations is customer relationship management (CRM). CRM enables organizations to efficiently interact with customers and gather, store and examine their data for providing a complete view of them. On the other hand, the subject of cloud computing has increasingly become the bridge for the success of the CRM implementation. Therefore, this study aims to investigate the impact of cloud computing (new cloud facility, knowledge of information technology (IT), cloud security and cost) on the success of CRM systems.

Design/methodology/approach

The model and the questioners-based data are analyzed using the Smart PLS 3.0. The data were gathered based on 80 employees of three main agricultural companies in Iran.

Findings

The obtained results have indicated that all of the considered factors, new cloud facilities, knowledge of IT, cloud security and cost, play an important role in CRM systems’ success. Also, the evaluation and examination of the consistency and validity of the model are performed through the structural equation model.

Research limitations/implications

First, the authors have conducted a study in a single region. It cannot be guaranteed that the results can be generalized to other regions. Second, for this cross-sectional study, the research design was conducted that showed constant relationships between variables. The research done for this study is cross-sectional. Third, because of time and financial restrictions, the authors have gathered data using a sample from a single location.

Originality/value

Proposing a new model for investigating of the impact of cloud computing (new cloud facility, knowledge of Information Technology (IT), cloud security and cost) on the success of CRM systems is the main originality of this paper.

Details

Digital Policy, Regulation and Governance, vol. 21 no. 5
Type: Research Article
ISSN: 2398-5038

Keywords

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Article
Publication date: 27 July 2021

Olfa Ben Salah and Anis Jarboui

The purpose of this paper is to examine the moderating effect of corporate governance on the impact of earnings management on dividend policy.

Abstract

Purpose

The purpose of this paper is to examine the moderating effect of corporate governance on the impact of earnings management on dividend policy.

Design/methodology/approach

In this paper, the authors selected French non-financial companies listed on the CAC All Tradable index during the 2008–2015 period. Feasible generalized least square regression method is used to estimate the econometric models.

Findings

The empirical results allowed the authors to confirm and/or reject certain hypotheses. First, the ownership concentration seems to positively moderate the impact of earnings management on dividend policy. Another conclusion that the authors have been able to draw is that the effect of earnings management on dividend policy is more favorable in the case of firms with a small director’s board.

Practical implications

Our results have shown that French firms run earnings to inform the market that they can distribute dividends. Therefore, we recommend that the various partners of the firm pay more attention to the governance mechanisms of these types of companies and, in particular, in countries where foreign investors suffer from weak legal protection (Easterbrook, 1984; Gomes, 2000; La Porta et al., 2000 and Athari et al., 2016). In fact, standardization bodies, the Ministry of Finance, external auditors and stock exchange organizer must focus on sophisticated governance mechanisms to ensure better quality of financial reporting.

Originality/value

To our knowledge, no other research has examined whether the impact of earnings management on dividend policy varies significantly with the moderating effect of certain governance mechanisms in France.

Details

Journal of Financial Economic Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-6385

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Article
Publication date: 2 September 2021

Roy Abrams, Seungmin Han and Mehdi Tanzeeb Hossain

This paper aims to investigate the relationship between environmental performance and management and company valuation. With a specific focus on company valuation, this…

Abstract

Purpose

This paper aims to investigate the relationship between environmental performance and management and company valuation. With a specific focus on company valuation, this study shows how a firm’s environmental activities, including its environmental management practices, are perceived and valued by its stockholders.

Design/methodology/approach

Newsweek’s green ranking data between 2014 and 2016 were used to support this analysis. Environmental performances and environmental management practices of 345 Fortune 500 companies from various industries were included in the data set.

Findings

The analysis finds higher valuations for US companies that are more efficient in managing greenhouse gas emissions. In addition, it empirically shows that investors place a higher value on companies with the following environment-related management policies: initiatives that reward top management for achieving environmental goals and third-party auditing of environmental performance.

Originality/value

By incorporating corporate environmental management practices as an additional environmental performance criterion, this research fills a gap in the literature on the potential relationship between corporate environmental performance and company valuation.

Details

Journal of Global Responsibility, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2041-2568

Keywords

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Article
Publication date: 19 September 2016

Saim Nor Jana, Mehdi Ghazinour and Jörg Richter

There is a dearth of research on unwed young pregnant Malaysian women and mothers’ coping strategy and resilience in the context of limited social support they received…

Abstract

Purpose

There is a dearth of research on unwed young pregnant Malaysian women and mothers’ coping strategy and resilience in the context of limited social support they received. Hence, the purpose of this paper is to investigate the prediction of mental health by coping, social support, and resilience among unwed young Malaysian pregnant women and mothers.

Design/methodology/approach

Quantitative data of two assessments from respondents aged 11 to 32 years during their stay in shelter homes have been analyzed.

Findings

The result from the longitudinal study found that the variability in mental health scores could be explained between 14 percent for depressive-behavioral symptoms and 36 percent for general health. The mental health scores from the first assessment were part of the regression equation with the highest standardized β scores. Cross-sectional, the variance in the three independent variable sets explained between 6 percent (general health) and 23 percent (cognitive depressive symptoms) of the variance in the various mental health scores with different variables of significant standardized β scores in the regression equation. The study also found there were no significant changes in social support, resilience and coping between the first and second assessments even if the respondents had been in the shelter homes for a period of time.

Originality/value

The study highlighted the issue of mental health among Malaysian unwed mothers during residential periods in shelter homes. As the subject of unwed mothers is considered taboo, their rights are often deprived or overlooked.

Details

International Journal of Human Rights in Healthcare, vol. 9 no. 3
Type: Research Article
ISSN: 2056-4902

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Book part
Publication date: 9 June 2016

Anna Grasso

This paper aims to explore the significance of the 2011 uprisings in Tunisia for wider questions of democratization, interrogating in particular the question of the…

Abstract

This paper aims to explore the significance of the 2011 uprisings in Tunisia for wider questions of democratization, interrogating in particular the question of the relationship between religion and politics in the aftermath of the revolutionary event. The political landscape emerging after the 14th of January Tunisian Revolution has witnessed the emergence of a new political class competing in the country’s first free democratic elections on October 23. The moderate Islamist Ennahda Party emerged victorious and obtained the majority of seats in the National Constituent Assembly. These developments in the revolutionary aftermath re-opened questions over the future of “secular Tunisia” and re-ignited the political struggle between modernist and traditionalist visions of society. As a result, religious actors have increasingly been taking to the streets alongside the general population via participation in public protests, creation of new unions and associations, presence in the media, militancy in new or pre-existent political parties, etc. In this context, this research focuses on the way in which the 2011 uprisings impacted on democratization by seeking to explain how and why religious leaders are re-emerging as influential figures in the political landscape of post-revolutionary Tunisia.

Details

Protest, Social Movements and Global Democracy Since 2011: New Perspectives
Type: Book
ISBN: 978-1-78635-027-5

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Article
Publication date: 1 January 2012

Hakim Ben Othman

The purpose of this paper is to examine the impact of the board structure and process disclosure (henceforth BSPD) level on corporate performance, depending on the…

Abstract

Purpose

The purpose of this paper is to examine the impact of the board structure and process disclosure (henceforth BSPD) level on corporate performance, depending on the Anglophone vs Francophone business culture prevailing in African emerging markets.

Design/methodology/approach

The BSPD score is measured by searching 220 annual reports (year ended 2006) for information of 35 items provided by S&P's template in 11 emerging markets in Africa. The empirical model builds on multiple regressions and assumes interaction between the Anglophone/Francophone business culture and BSPD level to affect corporate performance.

Findings

African companies from countries having historical links with Great Britain exhibit substantially higher BSPD scores than those from countries having historical links with France. The influence of BSPD level on corporate performance is more pronounced for financial Anglophone African companies than non‐financial Anglophone African companies.

Practical implications

Providing BSPD levels for African emerging markets helps to a better understanding of the board of directors' activity and characteristics that prevail in both Anglophone and Francophone African companies. The implications are potentially useful for regulators, market authorities and standard setters in order to provide new requirements on corporate governance narrative reporting in African emerging markets. BSPD scores obtained for African emerging markets can also serve for comparison with other emerging markets in Asia, Latin America, Eastern Europe and the Middle East.

Originality/value

This paper is one of the first to examine the effect of BSPD level on corporate performance in African emerging markers. This study contributes to asserting the role of Anglophone vs Francophone business culture in shaping the level of disclosure on board structure and activity and its influence on corporate performance in Africa.

Details

Managerial Auditing Journal, vol. 27 no. 2
Type: Research Article
ISSN: 0268-6902

Keywords

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Article
Publication date: 17 January 2020

Mahdi Salehi, Fariba Jahanbin and Mohammad Sadegh Adibian

The expectation gap between auditors and users has recently been the topic of many controversies. This paper aims to evaluate the relationship between auditor’s…

Abstract

Purpose

The expectation gap between auditors and users has recently been the topic of many controversies. This paper aims to evaluate the relationship between auditor’s characteristics and audit expectation gap among information users in listed companies on the Tehran stock exchange market. In other words, the study attempts to find whether there is a significant relationship between audit components and the audit expectation gap or not.

Design/methodology/approach

The multiple regression model is used to test the hypotheses. Research hypotheses are tested using a sample of 78 listed companies on the Tehran stock exchange during 2012-2016, by using integrated data technique of the multiple regression model.

Findings

The findings show that standard audit fees are not significantly associated with the audit expectation gap. Furthermore, audit fees are negatively associated with the audit expectation gap, which provides that allocated audit price in financial statements gives useful information for external and internal individuals. Predictably, it is recommended that audit opinion significantly determines the level of the audit expectation gap. The authors also find that the independence of the director boards and audit committee members fulfill the expectation gap of individual users. Moreover, finding the negative impact of audit firms ranking on the expectation gap, supports the idea of higher ranked audit firms provide high quality services, and consequently, more reliable information. Finally, the results show that the audit record is positively associated with the audit expectation gap.

Originality/value

As all recent studies on the expectation gap were qualitative, the present study is the first paper, which measures the expectation gap quantitatively through the statistical method.

Details

Journal of Financial Reporting and Accounting, vol. 18 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

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Article
Publication date: 5 May 2021

Shahin Akbari, Nima Hasanvand, Sadegh Sadeghi, Mehdi Bidabadi and Qingang Xiong

The widespread usage of magnetic nanoparticles (MNPs) requires their efficient synthesis during combustion process. This study aims to present a mathematical model for the…

Abstract

Purpose

The widespread usage of magnetic nanoparticles (MNPs) requires their efficient synthesis during combustion process. This study aims to present a mathematical model for the oxidation of MNPs in a counter-flow non-premixed combustion system to produce MNPs, where the key sub-processes during the oxidation reaction are involved.

Design/methodology/approach

To accurately describe structure of flame and determine distributions of temperature and mass fractions of both reactants and products, equations of energy and mass conservations were solved based on the prevailing assumptions that three regions, i.e. preheating, reaction and oxidizer zones exist.

Findings

The numerical simulation was first validated against experimental data and characteristics of the combustion process are discussed. Eventually, the influences of crucial parameters such as reactant Lewis numbers, strain rate ratio, particle size, inert gas and thermophoretic force on structure of flame and combustion behavior were examined. The results show that maximum flame temperature can achieve 2,205 K. Replacing nitrogen with argon and helium as carrier gases can increase flame temperature by about 27% and 34%, respectively. Additionally, maximum absolute thermophoretic force was found at approximately 9.6 × 10–8 N.

Originality/value

To the best of authors’ knowledge, this is the first time to numerically model the preparation of MNPs in a counter-flow non-premixed combustion configuration, which can guide large-scale experimental work in a more effective way.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 31 no. 8
Type: Research Article
ISSN: 0961-5539

Keywords

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