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Annual risk reporting of listed companies in Malaysia

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Journal of Modern Accounting and Auditing 2010年第8期6卷 26-37页

作者： ruhaya atan Enny Nurdin Sutan Maruhun Wan Hasnah Wan A bdul Kadir Kamaruzaman Jusoff Faculty of Accountancy Accounting Research Institute Universiti Teknologi MARA Shah Alam 40450 Selangor Malaysia Finance Department Universiti Teknologi MARA Segamat 85009 Johor Malaysia Faculty of Forestry Universiti Putra Malaysia Serdang 43400 Selangor Malaysia

This study examines risk reporting in annual reports of Malaysian listed companies. The mandatory and voluntary disclosures of risk information are analyzed and the authors examine whether a relationship exists between company size, leverage, and industry type and risk disclosure levels. 150 listed companies from five industries are selected as sample. Content analysis and risk disclosure index of dichotomous measurement are used in data collection. Overall the results indicate that level of risk information disclosed in the annual reports is still minimal. OLS （Ordinary least squares） regression analysis indicates that the level of risk information disclosure is positively associated with size and not with leverage. However, a mixed result has been found for industry type; where only property industry shows a significant relationship with level of risk disclosure, and not for the other industries. This study contributes to financial reporting literature in relation to risk reporting, particularly the practice of Malaysian companies. Findings from this study are also useful to regulators and accounting standard setting body to assess the level of compliance to regulations and standards relating to risk reporting by these companies. More studies are required to further understand the importance of risk information disclosure, such as risk disclosure within specific industry, cross-country studies and usefulness of risk information disclosure from the stakeholders＇ perspectives.

关键词： risk reporting annual reports listed companies risk

Computing Quantum Bound States on Triply Punctured Two-Sphere Surface

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Chinese Physics Letters 2016年第9期33卷 1-4页

作者： K.T.Chan H.Zainuddin K.A.M.atan A.A.Siddig Department of Physics Faculty of ScienceUniversiti Putra Malaysia Institute for Mathematical Research Universiti Putra Malaysia Department of Physics and Astronomy College of ScienceKing Saud University

We are interested in a quantum mechanical system on a triply punctured two-sphere surface with hyperbolic metric. The bound states on this system are described by the Maass cusp forms （MCFs） which are smooth square integrable eigenfunctions of the hyperbolic Laplacian. Their discrete eigenvalues and the MCF are not known analytically. We solve numerically using a modified Hejhal and Then algorithm, which is suitable to compute eigenvalues for a surface with more than one cusp. We report on the computational results of some lower-lying eigenvalues for the triply punctured surface as well as providing plots of the MCF using GridMathematica.

关键词： of in for Computing Quantum Bound States on Triply Punctured Two-Sphere Surface is on MCF

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基于平衡设计的超薄磨耗层研究与现场试验

中外公路 2024年第2期44卷 267-273页

作者：顾建军李夏李阿坦孙强李洁江照伟安徽省交通控股集团有限公司安徽合肥230088 山东省交通科学研究院山东济南250102

针对超薄磨耗层在高速公路沥青路面养护工程中的应用问题,该文系统研究了基于平衡设计理念的超薄磨耗层体系,分析了改性剂的作用机理及使用特点,基于平衡设计方法设计了超薄磨耗层配比设计试验,最后根据配比设计试验选择最优的超薄磨耗... 详细信息

针对超薄磨耗层在高速公路沥青路面养护工程中的应用问题,该文系统研究了基于平衡设计理念的超薄磨耗层体系,分析了改性剂的作用机理及使用特点,基于平衡设计方法设计了超薄磨耗层配比设计试验,最后根据配比设计试验选择最优的超薄磨耗层材料配比进行试验路铺筑。研究表明:直投式高黏改性剂运输、储存方便,可以提高沥青混合料的弹性恢复,减少永久变形;在级配嵌挤良好的条件下,沥青用量的合理提升,能够有效提升超薄磨耗层沥青混合料的高温稳定性、低温抗裂性以及水稳定性,随着改性剂掺量的提升,沥青混合料的高温稳定性逐渐提升,在沥青用量为6.8%、改性剂掺量达到0.9%时达到最优;综合考虑沥青混合料性能及经济因素,确定超薄磨耗层的最佳材料配比,并成功应用于某高速公路养护工程试验路,试验路检测结果表明超薄磨耗层具有良好的密水性、抗滑性能及降噪性能。

关键词：养护工程超薄磨耗层平衡设计法高黏改性剂抗滑降噪

Towards a Collaborative Learning Environment Through ICT： A Case Study

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Sino-US English Teaching 2013年第1期10卷 53-57页

作者： Suryani atan Ministry of Education Singapore City Singapore

This paper expounds how the possibility of collaboration and construction of knowledge being put into practice in a group of ICT （information and communication technologies）-based teaching and learning programmes for Mother Tongue languages, collectively known as 10＇CMT. 10＇CMT, which is initiated by the ETD （Educational Technology Division） of MOE （Ministry of Education） Singapore, embodies a focus on the development of relevant pedagogy by which web-based technologies are embedded in meaningful learning activities in the classroom. Through a case study of a primary school in Singapore, this paper exemplifies how 10＇CMT has the ability to promote collective knowledge and, by doing so, essentially supporting the growth of the individual student＇s knowledge. It draws on the students＇ engagement in peer editing, peer evaluation, peer interaction, and feedback with self-reflective practices through the affordances of an array of online tools. This paper will also discuss how the 10＇CMT approach promotes the ability to respond flexibly to complex problems, to communicate effectively, to manage information, to work in teams, to use technology, and to produce new knowledge which are deemed to be crucial competencies for 21 st century.

关键词： collaborative learning mother tongue language ICT (information and communicationtechnologies)-based lesson student-centred

HA-SLA: A Hierarchical Autonomic SLA Model for SLA Monitoring in Cloud Computing

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Journal of Software Engineering and Applications 2013年第3期6卷 114-117页

作者： Ahmad Mosallanejad Rodziah atan Faculty of Computer Science and Information Technology Universiti Putra Malaysia Malaysia

Service Level Agreement (SLA) is a fundamental contract between service consumer and service provider which defined the qualities of agreed service. After SLA contraction, it should be monitored during the service invocations to confirm the service level objectives. Most of SLA structure and monitoring frameworks are brought from SOA and grid computing to cloud computing environment while they have different requirements. In this paper, a model is proposed as hierarchical autonomic (HA)-SLA based on cloud computing nature. It is proposed in this model that each SLA has connection with dependent SLAs in different layers of cloud computing, hierarchically, whereby each SLA should be able to monitor its attributes on its own. It is expected that HA-SLA model should able to increase SLA validity and users’ confidence without compromising the respond time. The results produced by this model should be used as one of cloud computing quality of service assurance.

关键词： Service Level Agreement (SLA) Cloud Computing SLA Monitoring Self-Management SLA

Sediment transport under the presence and absence of emergent vegetation in a natural alluvial channel from Brazil

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International Journal of Sediment Research 2016年第4期31卷 360-367页

作者： Yuri Jacques Agra Bezerra da Silva José Ramon Barros Cantalice Vijay P.Singh Cinthia Maria Cordeiro atanázio Cruz Wagner Luís da Silva Souza Soil Conservation Engineering Laboratory Rural Federal University of Pernambuco(UFRPE) Brazil Department of Biological and Agricultural Engineering Texas A & M University College Station

Studies regarding the influence of emergent vegetation on sediment transport are scarce and have mainly focused on flume *** fill this gap and also meet the international need,we aimed to evaluate the influence of emergent vegetation(Echinodorus macrophyllus) on sediment transport of Capibaribe River,*** and suspended sediment measurements were carried out using the US BLH 84 and US DH 48 samplers,*** of stem diameter,stem spacing and plant density were performed in conjunction with flow and sediment field *** on our results,0.45 m swas the threshold of mean flow velocity supported by *** under field *** value can be helpful for other rivers with gravel-bed river to armoured layer ratio(AR=D)/D=12.50)-natural conditions observed in Capibaribe River-or where the vegetation can provide positive effects,such as increase the bed stability,assist water restoration/rehabilitation and decrease water *** results can hopefully be used in engineering practice and ecosystem *** general,both the drag coefficient and drag force varied inversely and directly with the mean flow velocity and vegetation density,*** vegetation resistance force was inversely proportional to the bedload transport owing to the resistance caused by emergent *** finding was supported by the clear decoupling between nonvegetated and emergent vegetated conditions indicated by cluster *** study results provided a reasonable understanding of the interaction between emergent vegetation,water flow and sediment transport in the Capibaribe River.

关键词： Vegetation drag force Vegetation drag coefficient Plant Reynolds number Hierarchical cluster analysis and principal component analysis

Penile length and somatometric parameters： a study in healthy young Turkish men

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Asian Journal of Andrology 2011年第2期13卷 339-341页

作者： Yllmaz Asian Ali atan Ali Oemur Aydm Varol Nalcacloglu Altug Tuncel Ates Kadloglu Ministry of Health Ankara Numune Research and Training Hospital Third Department of Urology Ankara 06120 Turkey Istanbul University Faculty of Medicine Department of Urology Istanbul 34390 Turkey

The purpose of this study was to determine average penile length and to investigate the relationship between penile length and somatometric parameters in a group of young, healthy Turkish men. A total of 1132 men were included in the study. The age, height and weight of the subjects were recorded. Penile length was measured in both flaccid and stretched states. The correlation between penile length and somatometric parameters was analysed. The mean age of the subjects was 20.3±.0.9 years. The mean penile length in flaccid and stretched states was 9.3± 1.3 and 13.7± 1.6 cm, respectively （P〈0.001）. There was a positive correlation between flaccid and stretched penile length （r=0.800, P〈0.001）. The mean testicular volume was 22.0±2.8 cm3. A weak positive correlation was detected between penile length and mean testicular volume （r=0.143 for flaccid penile length and r=-0. 140 for stretched penile length, P〈0.001 for both）. Similarly, weak positive correlations were found between penile length （both flaccid and stretched） and height, weight and body mass index, respectively （P〈0.001, for all）. These results demonstrate that somatometric parameters are correlated with penile length. We believe that further studies would provide more information about the causal relationship.

关键词： orchidometer penile length somatometric parameters testicular volume

Towards a Comprehensive Security Framework of Cloud Data Storage Based on Multi Agent System Architecture

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Journal of Information Security 2012年第4期3卷 295-306页

作者： Amir Mohamed Talib Rodziah atan Rusli Abdullah Masrah Azrifah Azmi Murad Faculty of Computer Science & IT University Putra Malaysia UPM Serdang Malaysia

The tremendous growth of the cloud computing environments requires new architecture for security services. Cloud computing is the utilization of many servers/data centers or cloud data storages (CDSs) housed in many different locations and interconnected by high speed networks. CDS, like any other emerging technology, is experiencing growing pains. It is immature, it is fragmented and it lacks standardization. Although security issues are delaying its fast adoption, cloud computing is an unstoppable force and we need to provide security mechanisms to ensure its secure adoption. In this paper a comprehensive security framework based on Multi-Agent System (MAS) architecture for CDS to facilitate confidentiality, correctness assurance, availability and integrity of users' data in the cloud is proposed. Our security framework consists of two main layers as agent layer and CDS layer. Our propose MAS architecture includes main five types of agents: Cloud Service Provider Agent (CSPA), Cloud Data Confidentiality Agent (CDConA), Cloud Data Correctness Agent (CDCorA), Cloud Data Availability Agent (CDAA) and Cloud Data Integrity Agent (CDIA). In order to verify our proposed security framework based on MAS architecture, pilot study is conducted using a questionnaire survey. Rasch Methodology is used to analyze the pilot data. Item reliability is found to be poor and a few respondents and items are identified as misfits with distorted measurements. As a result, some problematic questions are revised and some predictably easy questions are excluded from the questionnaire. A prototype of the system is implemented using Java. To simulate the agents, oracle database packages and triggers are used to implement agent functions and oracle jobs are utilized to create agents.

关键词： Cloud Computing Multi-Agent System Cloud Data Storage Security Framework Cloud Service Provider

Insulin receptor substrate gene polymorphisms are associated with metabolic syndrome but not with its components

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Journal of Diabetes Mellitus 2013年第4期3卷 214-220页

作者： Fulden Sarac Afig Berdeli Sefa Sarac Sumru Savas Merve atan Fehmi Akcicek Department of Cardiology Atatürk Training and Research Hospital Izmir Turkey Department of Geriatrics Medicine Medical Faculty Ege University Izmir Turkey Department of Moleculer Medicine Laboratory Medical Faculty Ege University Izmir Turkey

Aim: Metabolic syndrome (MetS) is a major risk factor for both diabetes mellitus and cardiovascular disease (CVD). The aims of the study were 1) to investigate the insulin receptor substrate-1 (IRS-1) and insulin receptor substrate-2 (IRS-2) gene polymorphisms in patients with MetS and 2) to examine the relationships between gene polymorphisms and components of MetS. Patients & Methods: The study population included 100 patients with MetS and 30 patients without MetS as control group. Metabolic syndrome (MS) was defined as in ATP III. Entire coding exons of IRS-1 and IRS-2 genes were amplified by polymerase chain reaction (PCR). Insulin resistance (IR) was estimated using the homeostasis model assessment (HOMA). Results: In patients with MetS, 34 (34%), had G972R (rs1801278) gene polymorphism and 66 (66%) had no nucleotide substitutions at the IRS-1 gene (p circumference, blood pressure, triglyceride, HDL-Cholesterol, LDL-Cholesterol and HOMA-IR levels. Conclusion: Insulin receptor substrate-1 and 2 gene polymorphisms were associated with metabolic syndrome but not its components.

关键词： Metabolic Syndrome Insulin Receptor Substrat-1 Gene Insulin Receptor Substrat-2 Gene