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The purpose of this paper is to present the high-frequency performance of 0.13-μm n-type metal-oxide-semiconductor (NMOS) transistors with various multi-finger configurations for implementation in millimeter-wave (mm-wave) frequency.

A folded-like double-gate transistor layout is designed to enable the transistor to work in the mm-wave region. Different sizes of transistors with variation in finger width (W_F ) and number of fingers (N_F ) were fabricated to determine the optimum size of the transistor. The extrinsic parasitic elements of selected transistors were extracted and investigated. The radio frequency (RF) performance of these samples were then analyzed and compared.

The proposed layout performed well with the highest maximum oscillation frequency (f_max ) achieved at 122 GHz. Based on the comparison done, the optimum W_F obtained for the layout is at 2.0 μm. It is found that the extrinsic parasitic capacitance is more dominant than the parasitic resistance in affecting the f_max . In s-parameter analysis, it is observed that the transistor with the least N_F has smaller variance in small-signal gain throughout the measurement frequency. The maximum stable gain for the samples is also found to be roughly similar and independent of N_F .

A new layout structure for an NMOS transistor that works in mm-wave frequency is proposed. Experimental analyses presented here cover for both N_F and W_F , unlike others which focus on either N_F or W_F only.

The aim of this study was to examine the determinants of accounting students' decision to pursue a career path.

Quantitative approach was used to analyze the impact of independent variables (career exposure, self-competence, financial award, work environment, social values and market factors) on dependent variable (career path). Data were collected from 264 students of University of Technology and Applied Sciences, Oman. Structural equation modeling technique was mainly utilized to determine the causal relationship between the variables.

The most influencing factor is financial award followed by market factors and work environment. However, other variables such as career exposure and self-competence though significantly determine career path of the students but are the least contributors to the model. In addition, social value was found insignificant and negative contributor to the model.

The findings of the current study confirm the propositions of the theory of planned behavior that student's decision to pursue career as ACCA-certified accountants is shaped by attitudinal factors as well as subjective norms factors and perceived behavior control. This study's theoretical findings can be used to supplement empirical evidence on impact of career exposure, self-competence, financial awards, work environment, social values and market factors to take the ACCA exam (career path). The implications of this research for academic institutions include providing convenience for students, such as ACCA exam scholarship offers if they have graduated with cum laude and obtained work experience because ACCA involves time and money to participate in.

There has been virtually little research in Oman on this subject though. Investigating Omani accounting students' aspirations to work in public accounting adds additional insight into the field.