Sharif Digital Repository

This study empirically investigates how companies listed on the Pakistan Stock Exchange (PSX) manage their earnings from 2010 to 2019. It also examines the impact of Corporate Governance (CG) on the choice of Earnings Management (EM) strategies among these companies. The study employs data from companies listed on the PSX during the period from 2010 to 2019 to test these relationships. Researchers in current research used discretionary accrual as proxy to measure the EM by using the model that was modified by Jones. Future probability is measured a year ahead cash flow taken from operation, that is, a year ahead discretionary income and a year ahead earnings’ change. To conduct empirical... 

The purpose of the study is to investigate the thermal proficiency of a trihybrid magnetized water-based cross nanofluid over an inclined shrinking sheet. Cross-fluid is the best model to investigate the fluid flow at a very high and very low share rate. There are three nanoparticles that are added in based fluid (water) to form the requisite posited ternary hybrid nanofluid. Moreover, heat transport analysis is scrutinized by incorporating the melting conditions. The obtained nonlinear system of partial differential equations (PDEs) from assumed physical assumption is converted into the nonlinear setup of ordinary differential equations (ODEs). These ODEs are passed under the boundary value... 

This article explores the enhancement of thermal exchange in a dissipative Triple-nanoparticle (Al2O3+CuO+Cu) hybrid fluid over a stretchable wavy cylindrical surface with slip effect, incorporating Python bvp algorithm with artificial intelligence AI analysis of numerical results. The stochastic AI analysis gives the enhanced and optimized results with predictive modeling, incorporating randomness of influencing parameters and nonlinear turbulent behavior of model. The model has significant importance and application in noise reducing and drag reduction devices or structures. Moreover, the presented geometrical structure is useful in enhancing thermal conduction characteristic. The... 

Our study delves into the dynamics of a convective Magneto-Hydrodynamic Bioconvective Nanofluid model (MHD-BCNFM) flowing over a convectively heated stretched sheet. To accomplish this, we utilize the distinctive capabilities of the Supervised Stochastic Approach for Computational Analysis (SSACA). By integrating similarity transformations, we convert the partial differential equations (PDEs) governing the system into coupled ordinary differential equations (ODEs). We generate the dataset for our approach using the Adam numerical technique specifically tailored for the (MHD-BCNFM). Achieving this involves systematic modulation of parameters such as λ, bioconvection Péclet number Pe,... 

Two groups of cotton growers participated in this study; the first, referred as “conventional cotton producers” (CCPs), continues to use traditional techniques. The second group, known as sustainable cotton producers (SCPs), adheres to practices that are socially acceptable, economically feasible, and environment friendly. This study was designed to undertake a thorough socio-economic analysis of CCP and SCP in terms of cost of production, yield, and adaptations for climate change. The data were collected from a total of 275 farming households (138 SCPs and 137 CCPs) from two districts, namely, Bahawalpur and Rajanpur, Punjab, Pakistan. The data were analyzed using the benefit–cost ratio... 

The objective of this research is to establish the modelling and evaluation of a differential mathematical system for the radiated Carreau nanofluid model (RCNFM) by exploiting the skills of stochastic computing with Levenberg–Marquardt neural networks (SCLMNNs).The reference dataset is created using the Adams technique in the Mathematica software by variation of various physical quantities. The reference data results are trained using a split of seventy percent for training and thirty percent for validation and testing methods. This approach aims to enhance and compare the estimated outcomes with established solutions. The precision and efficacy of the developed stochastic computing with... 

Significance: The thermal analysis of nanofluid in a vertical cylinder (artery) in a magnetized environment holds significant implications in physiological and thermal regulation networks. This research is significant in biomedical engineering with applications like medical diagnostics and treatment strategies. Motive: This study investigates the thermal behavior of a magnetized blood-based ternary Carreau nanofluid flowing through a vertically bounded artery with quadratic convection. Velocity and heat transfer analysis is conducted within the artery, utilizing thermal radiation and quadratic convection in a magnetized setting. The base fluid consists of blood, augmented with three... 

Al–5·6Zn, Al–5·6Zn–2·5Mg and Al–5·6Zn–2·5Mg–1·6Cu (wt-%) powder blends were compacted at 350 MPa and sintered in nitrogen at different temperatures to study microstructural evolution during sintering. Densification, dimensional changes and mechanical properties of the Al alloys were investigated. Microstructural analyses were performed by scanning electron microscopy (SEM) coupled with energy dispersive X-ray spectroscopy (EDS), X-ray diffraction (XRD), and simultaneous thermal analysis (STA) in order to determine the temperature and chemical composition of the phases formed during sintering. It was shown that various liquids and intermetallic phases including Al0·71Zn0·29 at 438°C,... 

Straintronics of two-dimensional (2D) materials is a new research area in condensed matter physics for studying 2Dmaterials under strain. Anisotropic strained graphene does not seem to preserve the polarization of the incident light. This suggests intriguing possibilities for developing surface plasmon resonances (SPRs) in graphene-based optoelectronics. In this work, we investigate the SPR properties of a graphene-prism coupling structure under a relatively small anisotropic strain. We demonstrate that, for an incident linearly polarized light in the strained graphene-prism coupling structure, anisotropic SPRs would emerge along with specific strain directions. © 2023 Optica Publishing... 

Porphyrin-POM hybrid materials with excellent NLO properties are supposed to be a worthy entrant for forthcoming telecommunication, optical fibers, optical data storage and optical limiting devices, but due to adverse solubility problems, they are replaced by polymeric materials. Herein, we assessed third order NLO and second hyperpolarizability of porphyrin-polyimide compounds (NH-PI and Zn-PI) synthesized from the reaction of 4,4ʹ-hexafluoroisopropylidene-diphthalic anhydride (6FDA) with C44H32N6 (NH-DATPP) and C44H30N4Zn (Zn-DATPP) porphyrins under ambient conditions. The Z-scan measurement of these compounds revealed reverse saturation absorption as well as self-defocusing performance.... 

In the present investigation, design of integrated numerical computing through Levenberg-Marquardt backpropagation neural network (LMBNN) is presented to examine the fluid mechanics problems governing the dynamics of expanding and contracting cylinder for Cross magneto-nanofluid flow (ECCCMNF) model in the presence of time dependent non-uniform magnetic force and permeability of the cylinder. The original system model ECCCMNF in terms of PDEs is converted to nonlinear ODEs by introducing the similarity transformations. Reference dataset of the designed LMBNN methodology is formulated with Adam numerical technique for scenarios of ECCCMNF by variation of thermophoresis temperature ratio... 

We prove the existence of relatively large Goos–Hänchen (GH) shifts for graphene in the presence of an applied strain in different crystallographic directions for p and s polarized beams. It is shown that GH shifts are smoothly increased by stretching the graphene’s lattice. Moreover, we investigate the GH effect for strained graphene as a function of Fermi energy, which can be controlled by external factors such as gate voltage. We show that applied strain along zigzag and armchair orientations gives different results for GH shifts, which could provide a proper tool for the detection of strain in graphene. © 2022 Optica Publishing Group  

Rare earth oxides with a trivalent nature play a pivotal role in reinforcing the magneto-optical attributes of spinel ferrite nanoparticles by replacing Fe3+ ions. In this study, rare earth Gd oxide doped with CoFe2O4 NPs with a composition of Co1+xGdxFe2-2xO4 (x = 0, 0.05, 0.10, and 0.15) were synthesized using sol-gel auto-combustion. The outcome of Gd cations on the physical, magneto-optical and electrical characteristics of the cobalt ferrite NPs were reported. X-ray diffraction (XRD), and Fourier transform infrared (FTIR) investigations confirmed the single-phase cubic crystalline nature and metal ion stretching in the cobalt ferrite synthesized samples. Decreasing drift in the average... 

Rare earth oxides with a trivalent nature play a pivotal role in reinforcing the magneto-optical attributes of spinel ferrite nanoparticles by replacing Fe3+ ions. In this study, rare earth Gd oxide doped with CoFe2O4 NPs with a composition of Co1+xGdxFe2-2xO4 (x = 0, 0.05, 0.10, and 0.15) were synthesized using sol-gel auto-combustion. The outcome of Gd cations on the physical, magneto-optical and electrical characteristics of the cobalt ferrite NPs were reported. X-ray diffraction (XRD), and Fourier transform infrared (FTIR) investigations confirmed the single-phase cubic crystalline nature and metal ion stretching in the cobalt ferrite synthesized samples. Decreasing drift in the average... 

The controlled and stable crystal structure, reduction in Curie temperature and semiconducting nature of oxide materials are the key factors for magnetoelectrical applications. Therefore, Co0.6Mn0.4GdxFe2-xO4 where x = 0, 0.033, 0.066 and 0.10 were synthesized to analyse the structural, morphological, magnetic, and electrical properties using a sol-gel autocombustion approach. The X-ray diffraction pattern reveals that the cubic crystallite size decreases with increasing smaller content of Gd3+ oxides without any secondary phase. Field emission scanning electron microscopy (FE-SEM) and high-resolution transmission electron microscopy (HR-TEM) study explain the complete morphology,... 

Curcumin incorporated polyurethanes (CPU) are gaining much attention as a biomaterial. However, challenges are still remained due to hydrophobicity and low mechanical strength of CPU. Herein, we synthesized the CPU/ZnO nanocomposites with good mechanical and improved hydrophilic properties via in-situ polymerization. A series of curcumin incorporated polyurethane with different concentrations of ZnO nanoparticles (ZnCPU) are synthesized by using the curcumin, polyethylene glycol (PEG) as the soft segment, hexamethylene diisocyanate (HDI) as the hard segment, and 1,4-butanediol (BDO) as the chain extender. The addition of ZnO nanoparticles (NPs) facilitated the soft domain of PU which is... 

Silver nanoparticles (Ag. NPs) have shown a biological activity range, synthesized under different environment-friendly approaches. Ag. NPs were synthesized using aqueous crude extract (ACE) isolated from Plantago lanceolata. The ACE and Ag. NPs were characterized and assessed their biological and antioxidant activities. The existence of nanoparticles (NPs) was confirmed by color shift, atomic force microscopy (AFM), and UV–Vis’s spectroscopy. The FT-IR analysis indicated the association of biomolecules (phenolic acid and flavonoids) to reduce silver (Ag+) ions. The SEM study demonstrated a sphere-shaped and mean size in the range of 30 ± 4 nm. The EDX spectrum revealed that the Ag. NPs were... 

Network function virtualization (NFV) and software-defined networking (SDN) are two promising technologies to enable 5G and 6G services and achieve cost reduction, network scalability, and deployment flexibility. However, migration to full SDN/NFV networks in order to serve these services is a time-consuming process and costly for mobile operators. This paper focuses on energy efficiency during the transition of mobile core networks (MCN) to full SDN/NFV networks and explores how energy efficiency can be addressed during such migration. We propose a general system model containing a combination of legacy nodes and links, in addition to newly introduced NFV and SDN nodes. We refer to this... 

Background: The contemporary research was conducted to explore the ethnomedicinal potential of wild flora exploited by the indigenous communities of Palas valley of Kohistan, Northern Pakistan. It constitutes an important contribution to the knowledge of biological resources used for treatment of ailments through traditional practices. Methods: Rapid appraisal approach (RAA), semi-structured interviews, and personal monitoring, group discussion with community and interviews with herbalist were carried out to obtain information of ethnomedicinal values. The data gathered from the site was examined using quantitative ethnobotanical indices, viz., informant consensus factor (ICF), use value... 

In this work, a corresponding-states correlation is presented for prediction of crude oil density in an undersaturated state. The correlation is the extension of corresponding-states liquid densities correlation. The modified corresponding states liquid densities method for predicting saturated liquid densities was coupled with the Tait equation to predict undersaturated densities. Correlations are proposed for the temperature-dependence of Tait equation parameters. Applying proper mixing and combining rules, we calculated the density of 26 crude-oil samples, mainly from Iranian reservoirs. The mixtures included a variety of compositions including N2, H 2S, CO2, and hydrocarbons. The AAD%...