Miller Model Research Articles

Perceived Effect of COVID-19 on the Academic Performance and Satisfaction Level of Online Teaching of Sandwich Students

The study examined the perceived effect of COVID-19 on academic performance and the satisfaction level of online teaching of sandwich students on the OLA university campus. The study was a descriptive survey design with a quantitative approach. The accessible population was made up of 150 students. Through a multi-stage sampling approach, a sample size of 109 students was chosen for the study and determined using Miller and Brewer's (2003) sample size mathematical model. Data was collected using an adapted questionnaire with an r = .727. Data on respondents' demographic characteristics, as well as data to answer the four research questions, were analysed using descriptive statistics (frequencies, percentages, means, and standard deviations) and inferential statistics (Pearson Product Moment correlation, r). The study found a negative influence of the COVID-19 pandemic on students’ academic performance who study through the sandwich mode of learning. The study found that there is a high satisfaction level of online teaching among sandwich students. However, they are faced with problems of poor internet connection and the inability to purchase internet data/bundle for online learning. Ultimately, it was discovered that the degree of pleasure with online instruction and the effect of COVID-19 on academic achievement are not significantly correlated. The Ministry of Education, the universities, and all other relevant stakeholders were advised to provide online teaching apps. Also, they should provide professional training for online teaching applications and devices, Wi-Fi facilities, affordable internet packages, and virtual resources in light of the findings.

Psychoanalysis as “Studio Practice”

ABSTRACT In their essays, Kathleen Miller and Katie Gentile show us ways of writing, thinking, and practicing psychoanalysis that address the onto-epistemological and social implications of taking account of the more-than-human. In their reach beyond human centrism, Miller and Gentile model experimentation and invention as well as invite us to consider what I discuss as psychoanalysis as a studio practice.

The Extent of the Effect of Disclosing Research and Development Activities on Earnings Management

The research aims to identify voluntary disclosure of research and development (R&D) activities and the extent of its effect on earnings management. To achieve this goal, quantitative methods were used. In collecting data, the researchers depend on the financial statements published on the Iraqi Securities Commission website for a sample of companies, amounting to (4) samples, for the period (2013-2022). Voluntary disclosure of research and development activities was measured by research and development costs divided by sales. Earnings management is measured by Miller's model. The most important results reached are that there is a very low level of disclosure of research and development activities in companies (research sample). It is also noted that there is a large discrepancy in the levels of disclosure between companies and across the years (research sample), meaning that there are high levels in some observations, while there are low levels in other observations within a wide gap between the two levels. Also, it is noted that there are very high levels of earnings management according to Miller's model in companies (the research sample), and this level of earnings management varies from one company to another and from one observation to another, with great variation between those observations. It was also found that there is a positive relationship between the disclosure of research and development activities and earnings management, meaning that an increase in the level of disclosure of research and development activities will be accompanied by an increase in the level of earnings management practices in companies (research sample).

Small punch creep test reveals the differences of high-temperature creep behaviours for laser powder bed fusion and Rolled Inconel 718 alloys

The laser powder bed fusion (LPBF) additive super alloy is with the manufacturing advantages in high temperature equipment, but their creep behaviour especially for the effective heat treatment is not well understood. In this paper, small punch creep test (SPCT) is used to compare the creep properties of Inconel 718 fabricated by LPBF and the counterpart processed via rolling, considering different heat treatments. After aging heat treatment, both creep deformation and life of LPBF Inconel 718 are much lower than those of rolled nickel-base alloy. In contrast, after solution and aging heat treatment, the creep deformation capacity and life of LPBF Inconel 718 are significantly improved, and the difference of creep resistance between them is greatly reduced. Based on the Chakrabarty membrane stretching model, the equivalent creep strain and equivalent creep stress are estimated. The equivalent creep strain-time curve proves that the solution and aging heat treatment effectively improves the creep resistance of LPBF Inconel 718. Then, based on Norton creep model, Larson Miller model and Monkman Grant model, the creep life equations of LPBF Inconel 718 and Rolled Inconel 718 under two heat treatment conditions are obtained. Finally, the fracture mechanism of Rolled Inconel 718 under aging heat treatment is the creep induced brittle intergranular cracking, while LPBF Inconel 718 is dominated by the creep induced layered brittle cracking with serrated propagation along columnar grains. After solution and aging heat treatment, intergranular brittle cracking caused by microcracks at grain boundaries occurs in Rolled Inconel 718, accompanied by the appearance of creep micro-voids. In comparison, the fracture mode in LPBF Inconel 718 is the zigzag cracking along columnar grain with the elongation and stagger of long columnar grains.

Accounting Manipulation and Weighted Average Cost of Capital: Detecting Earnings Management via Yoon and Miller (2006) Model: The Prospective of Pakistan

Accounting Manipulation and Weighted Average Cost of Capital: Detecting Earnings Management via Yoon and Miller (2006) Model: The Prospective of Pakistan

The Role of Income Smoothing on Financial Performance Indicators

The primary objective of this study is to determine whether income smoothing procedures have an impact on the financial performance of return on assets (ROA) and return on equity (ROE). Data for this study came from a sample of banks that are listed on the Iraq Stock Exchange. The research sample consists of banks listed between 2015 and 2019 on the Iraq Stock Exchange. The model estimate is done using the panel data approach. Five banks match the required requirements, and the samples were chosen using a purposive sampling technique. This study employs Miller's model to distinguish between banks that used income smoothing and banks that did not, as well as certain statistical techniques to examine the data. Two indices of financial performance—return on assets (ROA) and return on equity (ROE). Were used to compare the performance of smooth and non-smooth income banks and the variations in the influencing variables that influence each. The findings of this study demonstrate that return on assets (ROA) and return on equity (ROE) have a considerable impact on income smoothing procedures, while variable volume has a significant positive impact as well. In this study, we observed statistically significant differences between banks with and without smooth income in terms of their returns on assets (ROA) and returns on equity (ROE). We found a statistically significant positive relationship between bank size, financial success, and income smoothing in our study.

DEVELOPING HOTS-BASED OPEN ENDED TEST ON GEOMETRY FOR JUNIOR HIGH SCHOOL

This study aims to develop HOTS-based open ended questions on Geometry material in junior high schools that are standardized based on the criteria of validity, reliability, level of difficulty, and discriminatory power. This research uses Research and Development research type. The research model is modified from the McIntire & Miller model. The research subjects were class VII students at SMP Negeri 2 Pontianak. The instruments used in this research are validation sheets and documentation. Data analysis techniques were carried out quantitatively and qualitatively. Based on the results of the research and discussion it can be concluded that the development procedure includes: 1) defining the test universe, audience, and purpose; 2) developing a plan; 3) conduct pilot test; 4) composing the test items; 5) validation the test; 6) complete the test. The development results obtained 15 item description questions with the results of the analysis including: 1) the reliability of the test was in the very high category, namely 0.95; the validity of the items in the average category is very high, namely 0.71; the average item difficulty level is in the moderate category, namely 0.45; and the discriminating power of the items in the average category is very good, namely 0.43.

Improved Subthreshold Characteristics by Back-Gate Coupling on Ferroelectric ETSOI FETs

In this work, extremely thin silicon-on-insulator field effective transistors (ETSOI FETs) are fabricated with an ultra-thin 3 nm ferroelectric (FE) hafnium zirconium oxides (Hf0.5Zr0.5O2) layer. Furthermore, the subthreshold characteristics of the devices with double gate modulation are investigated extensively. Contributing to the advantages of the back-gate voltage coupling effects, the minimum subthreshold swing (SS) value of a 40 nm ETSOI device could be adjusted from the initial 80.8–50 mV/dec, which shows ultra-steep SS characteristics. To illustrate this electrical character, a simple analytical model based on the transient Miller model is demonstrated. This work shows the feasibility of FE ETSOI FET for ultra-low-power applications with dynamic threshold adjustment.

-ULTRAFILTERS IN THE RATIONAL PERFECT SET MODEL

AbstractWe give a new characterization of the cardinal invariant $\mathfrak {d}$ as the minimal cardinality of a family $\mathcal {D}$ of tall summable ideals such that an ultrafilter is rapid if and only if it has non-empty intersection with all the ideals in the family $\mathcal {D}$ . On the other hand, we prove that in the Miller model, given any family $\mathcal {D}$ of analytic tall p-ideals such that $\vert \mathcal {D}\vert <\mathfrak {d}$ , there is an ultrafilter $\mathcal {U}$ which is an $\mathscr {I}$ -ultrafilter for all ideals $\mathscr {I}\in \mathcal {D}$ at the same time, yet $\mathcal {U}$ is not a rapid ultrafilter. As a corollary, we obtain that in the Miller model, given any analytic tall p-ideal $\mathscr {I}$ , $\mathscr {I}$ -ultrafilters are dense in the Rudin–Blass ordering, generalizing a theorem of Bartoszyński and S. Shelah, who proved that in such model, Hausdorff ultrafilters are dense in the Rudin–Blass ordering. This theorem also shows some limitations about possible generalizations of a theorem of C. Laflamme and J. Zhu.

The symmetric quasi-classical model using on-the-fly time-dependent density functional theory within the Tamm–Dancoff approximation

The primary computational challenge when simulating nonadiabatic ab initio molecular dynamics is the unfavourable compute costs of electronic structure calculations with molecular size. Simple electronic structure theories, like time-dependent density functional theory within the Tamm–Dancoff approximation (TDDFT/TDA), alleviate this cost for moderately sized molecular systems simulated on realistic time scales. Although TDDFT/TDA does have some limitations in accuracy, an appealing feature is that, in addition to including electron correlation through the use of a density functional, the cost of calculating analytic nuclear gradients and nonadiabatic coupling vectors is often computationally feasible even for moderately sized basis sets. In this work, some of the benefits and limitations of TDDFT/TDA are discussed and analysed with regard to its applicability as a ‘back-end’ electronic structure method for the symmetric quasi-classical Meyer–Miller model (SQC/MM). In order to investigate the benefits and limitations of TDDFT/TDA, SQC/MM is employed to predict and analyse a prototypical example of excited-state hydrogen transfer in gas-phase malonaldehyde. Then, the ring-opening dynamics of selenophene are simulated, which highlight some of the deficiencies of TDDFT/TDA. Additionally, some new algorithms are proposed that speed up the calculation of analytic nuclear gradients and nonadiabatic coupling vectors for a set of excited electronic states.

The Capital Structure through the Modigliani and Miller Model

The Modigliani-Miller theorem is not only his most important contribution to the theory of finance, but it is one of the most important results in the last half century of evolution of the financial economy, which among other things has certainly not been poor in contributions. important.
 
 The Modigliani-Miller theorem concerns the financing choices of firms, and in particular the choice between debt and shares. It identifies the conditions under which the choice of issuing debt or shares to finance a given level of investments does not affect the value of companies, and therefore in which there is no optimal level of debt compared to the companies' own means. Therefore, it belongs to a class of surprising theorems of "neutrality" or "indifference" that exist in economics: these are theorems that show the irrelevance of a choice that at first sight would seem very important, such as that on the degree of debt of firms. Other theorems were developed after this: Trade-off, Pricing order and Market Timing.

A Computational Framework for Gradually Switching Ferroelectric-Based Negative Capacitance Field-Effect Transistors

While the Landau approach is widely used to model polarization switching of ferroelectric (FE) materials, it cannot accurately describe gradual transition of polarization switching for a stand-alone FE in steady states. To overcome such limitations, the Miller model (MM) was used previously to replicate the switching behavior of FE within an FE–dielectric (FE-DE) capacitor. In this study, we demonstrate a new computational framework for gradually switching FE-based negative capacitance (NC) field-effect transistors (FETs) in steady states. In particular, we solve three modules iteratively: 1) non-equilibrium Green’s function (NEGF) for carrier transport; 2) Poisson’s equation for electrostatics; and 3) the MM for spontaneous polarization ( <inline-formula xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink"> <tex-math notation="LaTeX">${P}$ </tex-math></inline-formula> ) versus applied electric field ( <inline-formula xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink"> <tex-math notation="LaTeX">${E}_{\text{FE}}$ </tex-math></inline-formula> ). Unlike the FE-DE capacitor, polarization varies along the device position due to the applied field across the device, and hence, polarization interactions are considered. Our simulation result exhibits hysteresis-free, steep-switching characteristics of the NCFET even with the “positive slope” in the <inline-formula xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink"> <tex-math notation="LaTeX">${P}-{E}_{\text{FE}}$ </tex-math></inline-formula> curve originating from the MM. We have also explicated the physical origin of the experimentally demonstrated critical FE thickness, at which minimum subthreshold swing can be achieved, using two competing mechanisms. Finally, we vary FE parameters (i.e., saturation polarization, remnant polarization, and coercive field) within the MM to investigate their effects on the characteristics of the NCFET. This work not only suggests a novel computational framework for the simulation of the NCFET based particularly on gradually switching FE but also provides irreplaceable physical insight into the optimization of the NCFET by tuning material and device parameters.

A nonparametric-monotone regression model and robust estimation for paired-tow bottom-trawl survey comparative fishing data

Long survey time series tend to produce better stocks assessments; however, over a long time-period it will often be necessary to replace vessels and even survey gears as technology and the objectives of the survey evolve. In this case, survey catchability (Q) may change and comparative fishing experiments are often conducted to provide information about the relative change in Q (i.e. ρ) for the new survey protocol compared to the old one. In this paper we develop a smooth monotone nonparametric regression model for ρ as a function of fish length. Nonparametric regression approaches provide a generic advantage because they can account for a wide range of ρ behavior which is useful when analyzing the many species that are often caught in surveys. However, these models are prone to over-fitting due to sampling variability in data. A monotone nonparametric regression will be less prone to this problem and an improvement, provided the monotone assumptions are warranted. We also apply robust estimation methods to further limit the impact of outliers on estimates of ρ. This includes a simulation analysis to guide specific choices for robust estimation. We apply our methods to three flatfish species and data collected in comparative fishing experiments conducted by Fisheries and Oceans Canada in 1995. We also compare our methods with the approach of Miller (2013) to estimate change in Q. Our main conclusion is that the monotone approach fits about the same as the Miller model but the monotone approach provides more realistic extrapolations and improved precision of ρ at larger lengths that were poorly sampled.

Multiaxial fatigue life prediction for metallic materials considering loading path and additional hardening effect

PurposeA large number of data have proved that under the same von Mises equivalent strain condition, the fatigue life under multiaxial non-proportional loading is often much lower than the life under multiaxial proportional loading. This is mainly due to the influence of the non-proportional loading path and the additional hardening effect, which lead to a sharp decrease in life.Design/methodology/approachThe modulus attenuation effect is used to modify the static hardening coefficient, and the predicted value obtained is closer to the additional hardening coefficient obtained from the experiment. A fatigue life model can consider non-proportional paths, and additional hardening effects are proposed. And the model uses multiaxial fatigue test data to verify the validity and adaptability of the new model. The life prediction accuracy and material application range are satisfactory.FindingsBecause loading path and additional hardening of the material affect fatigue life, a new multiaxis fatigue life model based on the critical plane approach is proposed. And introducing a non-proportional additional damage coefficient, the joint influence of the load path and the additional hardening can be considered. The model's life prediction accuracy and material applicability were verified with multiaxial fatigue test data of eight materials and nine loads compared with the prediction accuracy of the Kandil–Brown–Miller (KBM) model and Fatemi–Socie (FS) model.Originality/valueThe physical meaning of the new model is clear, convenient for practical engineering applications.

The role of creative accounting in increasing the marketing of shares and their profits in the Iraqi stock exchange

As a result of creative accounting, many firms in the Iraqi stock market are able to achieve two very significant goals: first, to boost the market value of their shares and thus gain the biggest trading volume in shares, and second, to lower their earnings in order to decrease the tax burden. First by growing its profits, then by evading taxes and denying the state its right to its money. Using this research, we hope to demonstrate how financial institutions that use innovative accounting tools in the preparation of their financial statements impact trade activity. Trading volume is critical to accurately forecasting stock price patterns, allowing investors to maximize their wealth. So, without accounting information, the financial markets can't play their function in drawing in investment, ensuring a well-balanced use of resources, and making reasonable economic decisions, because they don't have the accounting knowledge to do so. There were four sections to the research, which included a look at the research methodology and previous studies, a look at creative accounting practices, and an analysis of the financial statements for the top and bottom ten companies in terms of trading volume using Miller's model to detect profit manipulation that occurred in those companies. The final section contained the most significant findings and recommendations.

Simulation of Negative Capacitance Based on the Miller Model: Beyond the Limitation of the Landau Model

Here we demonstrate negative capacitance (NC) characteristics of a ferroelectric–dielectric (FE–DE) capacitor by means of a fully numerical, self-consistent simulation based on the Miller model (MM) and Poisson’s equation. Over the years, the Landau model (LM) has been widely used, which fits experimental data of spontaneous polarization versus electric field ( <inline-formula xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink"> <tex-math notation="LaTeX">${P}-{E}_{\mathrm {FE}}$ </tex-math></inline-formula> ) characteristics using a so-called “S-curve”; however, it cannot capture different transitions of polarization switching and can also fail to properly represent the material properties of certain FEs. To overcome such limitations of the LM, we have used the MM to simulate an FE–DE capacitor. Even though the MM seemingly fails to show steep switching characteristics due to the absence of the negative slope in the <inline-formula xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink"> <tex-math notation="LaTeX">${P}-{E}_{\mathrm {FE}}$ </tex-math></inline-formula> curve unlike the LM, our simulation exhibits the NC characteristics of FE–DE capacitors with significant internal voltage amplification. Notably, we explore the effect of different transitions of polarization switching by varying the coercive field of FE within the MM, and exhibit that greater NC characteristics can be achieved with a FE having a more abrupt switching transition. We have also investigated the impact of other material parameters of FE, such as saturation and remnant polarization, on the NC characteristics of FE–DE capacitors. Our results provide comprehensive insight into the mechanism of FE-DE capacitors, suggesting sophisticated engineering of material and device parameters to seek desired performance of NC devices.

Gender Differences in the Effect of Type, Level and Amount of Information on Attention Ability among Saudi High School Students

Boredom has been considered as a significant and prevalent among students in the classroom. Research indicates the necessity to tackle the negative consequences of these important and pervasive academic emotions. Despite the plethora of studies investigating the psychological effect on attention ability, far fewer have considered gender as a moderator of the effect of information characteristics on students’ attention ability. Thus, the purpose of this study is to look at gender disparities in the impact of type, level, and amount of information on students' attention capacity. Based on the Guilford structure-of-intellect (SI) model, forty tests were designed and validated to gather and analyse the data. The participants of the study were 60 high school students (level 10 and 11) from the Al-Qunfudah district. An equal number of male and female participants were selected randomly. Type of information represented in semantic and symbolic, the level of information represented in units, cases, relations, while the amount of information was represented in (5,7,9) based on Miller model. Data was collected using newly developed and verified tests. Independent t-test studies revealed no significant variations in the type, level, and amount of information on students' attention skills among male and female students. Several discussions were drawn in light of the findings. Suggestions and recommendations were presented.

Electrical coupling analysis of 2D time-multiplexing memory actuators exhibiting asymmetric butterfly hysteresis

We present the modeling and analysis of electrical coupling in a hysteretic deformable mirror with 2D memory piezoactuators, which are made of a purposely designed piezomaterial sandwiched between electrodes arranged crosswise and actuated by a multiplexing approach. Using a modified Miller model to describe the memory effect which is based on the ferroelectric domain switching processes, the proposed framework is used to simulate the electric-field dependence of the strain in the piezoelectric material that exhibits asymmetric butterfly loops with remnant deformation through the finite element method. The desired butterfly memory effect in the material is obtained by modifying the saturated dipole polarization curve in the Miller model. The proposed method allows us to numerically investigate the electrical coupling between actuators in more detail and correspondingly understand their influence to the mirror facesheet.

On the Issue of Determining Relative Rail Rolling Contact Fatigue Damageability

Adoption of heavy haul traffic on many railroads, comprising Russian railways, has highlighted the relevance of assessing the effect of increased axial loads on the contact fatigue life of rails.The article describes a set of theoretical studies carried out to create a scientifically substantiated method for predicting the contact fatigue life of rails depending on the values of axial loads. The stress-strain state of the contact area has been determined using the finite element model of wheel rolling on a rail. It has been found that the wheel-rail rolling contact area undergoes complex multiaxial loading with the simultaneous action of normal and shear strains. Based on the analysis of models describing multiaxial fatigue damage, the Brown–Miller model was chosen, which considers the simultaneous action of normal strains at the contact area and of maximum shear strains, which most fully describes the stress-strain state of the wheel-rail rolling contact area. To apply the Brown–Miller model, fatigue stress-strain curves for rail steel have been identified. Based on the analysis of methods for determining the parameters of stress-strain curves carried out by V. A. Troschenko, a modified Roessle– Fatemi hardness method has been applied. Based on the experimentally determined values of hardness on the rolling surface, the parameters of the curves of elastic and plastic fatigue have been revealed by calculation and experiment. To establish the damaging effect of the load from wheel rolling on a rail, the concept of relative damage per rolling cycle had been assumed which is the value inverse to the number of cycles preceding formation of a contact-fatigue crack at a given value of the axial load.Calculations of the relative damage rate of the rolling surface of rails caused by contact fatigue defects were carried out with the Fatigue software package considering mean values of the indicators of the degree of fatigue strength and plasticity of rail steel and the calculated stresses in the wheel-rail contact area, as well as the plasticity correction using Neuber method. The polynomial dependence of relative damageability of the rolling surface of rails is obtained. The established functional dependence of relative damageability of the rolling surface of rails on the values of vertical forces can be used as the basis for the developed methodology for predicting the contact fatigue life of rails.

A Contribution Towards Integrating Theories of Asset Pricing and Corporate Finance, and Resolving the Tax Shield Puzzle

Modigliani and Miller theory, Miller model, Hamada's model, and Conine model for risky debt (all for a zero-growth firm), Daves and Ehrhardt model for growth firm, etc. use conflicting assumptions for the same inputs for valuation, which leads to multiple values of tax shield and equity for the same firm. We show that erroneous use of risk-free rate leads to incorrect model for beta and risk premium in Hamada equation as well as in Conine model and Daves and Ehrhardt model, and lead to multiple conflicting and biased valuations. This paper proposes a corrected model for estimating inputs for the cost of equity that removes conflict in valuation under MM theory, capital asset pricing model, and other valuation theories and holds true for non-zero tax and growth also. The paper contributes towards integration of financial theories and motivates new empirical research on already settled or unresolved issues in asset pricing.