The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

Polish Academy of Sciences

Wireless Body Area Sensor Network (WBASN) is gaining significant attention due to its applications in smart health offering cost-effective, efficient, ubiquitous, and unobtrusive telemedicine. WBASNs face challenges including interference, Quality of Service, transmit power, and resource constraints. Recognizing these challenges, this paper presents an energy and Quality of Service-aware routing algorithm. The proposed algorithm is based on each node's Collaboratively Evaluated Value (CEV) to select the most suitable cluster head (CH). The Collaborative Value (CV) is derived from three factors, the node's residual energy, the distance vector between nodes and personal device, and the sensor's density in each CH. The CEV algorithm operates i

This abstract focuses on the significance of wireless body area networks (WBANs) as a cutting-edge and self-governing technology, which has garnered substantial attention from researchers. The central challenge faced by WBANs revolves around upholding quality of service (QoS) within rapidly evolving sectors like healthcare. The intricate task of managing diverse traffic types with limited resources further compounds this challenge. Particularly in medical WBANs, the prioritization of vital data is crucial to ensure prompt delivery of critical information. Given the stringent requirements of these systems, any data loss or delays are untenable, necessitating the implementation of intelligent algorithms. These algorithms play a pivota

Abstract

The study aims to identify the extent to which the applied colleges at the University of Technology and Applied Sciences meet the comprehensive quality standards in light of the national education strategy for the 2040 Vision in the Sultanate of Oman. To do this, the researchers used the descriptive approach. They used a questionnaire as a tool for data collection that was applied to (237) administrators, academics, and support functions. The study found that the extent to which the applied colleges at the University of Technology and Applied Sciences meet the comprehensive quality standards in the light of the National Education Strategy 2040 in the Sultanate of Oman recorded a high range. The study als

Electro-chemical Machining is  significant  process to remove metal with using  anodic dissolution. Electro-chemical machining use to removed metal workpiece from (7025) aluminum alloy using Potassium chloride (KCl) solution .The tool used was made from copper. In this present the optimize processes input parameter use are( current, gap and electrolyte concentration) and surface roughness (Ra) as output .The experiments on electro-chemical machining with use current (30, 50, 70)A, gap (1.00, 1.25, 1.50) mm and electrolyte concentration (100, 200, 300) (g/L).  The method (ANOVA) was used to limited the large influence factors affected on surface roughness and found the current was the large influence f