The main aim of this research study is to point out the vital importance of high-quality exterior audits to limit discretionary accounting, as it could distort a company’s commercial results. The research introduces a well-founded hypothesis on the preventive powers of high-quality audits, as it can act as a strong exterior control. The research focuses on testing the complex relationship between earnings management and investors’ behavior within the public-listed companies from the food industry. The research gathers credible annual comprehensive data from thirty-five publicly-listed firms from the United States. It encompasses the twenty years prior to 2024, as it includes the twenty years prior to 2024. Additionally, the gathered data has gone through a refined procedure of processing using advanced software from EViews to achieve high accuracy. In the twenty years, the findings indicate huge structural, organizational, and institutional changes within commercial reporting. In opposition, it has stressed a huge impact from exterior international norms related to auditing. The research has also indicated huge advantages from following global norms, including ISAs. In relation to investors’ behavior, it indicated huge difficulty in recognizing hidden accounting abuse without powerful regulation, including high-quality exterior audits. By enhancing exterior audit quality, it has a huge impact on making a transparent account credible. In contrast, it has protected investors from huge cognitive, as well as huge behavior, adjustments from distortive commercial info. In a nutshell, it has stressed the huge importance of exterior audits as a regulating factor to avoid negative manipulation from executives, whether it is personal manipulation or presenting commercial info according to a predetermined goal at the expense of accuracy.
Experimental research was carried out to investigate the effect of fire flame (high temperature) on specimens of short columns manufactured using SCC (Self compacted concrete). To simulate the real practical fire disasters, the specimens were exposed to high
temperature flame, using furnace manufactured for this purpose. The column specimens were cooled in two ways. In the first the specimens were left in the air and suddenly cooled using water, after that the specimens were loaded to study the effect of degree of
temperature, steel reinforcement ratio and cooling rate, on the load carrying capacity of the reinforced concrete column specimens. The results will be compared with behaviour of columns without burning (control specime
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This study sought to investigate the impacts of big data, artificial intelligence (AI), and business intelligence (BI) on Firms' e-learning and business performance at Jordanian telecommunications industry. After the samples were checked, a total of 269 were collected. All of the information gathered throughout the investigation was analyzed using the PLS software. The results show a network of interconnections can improve both e-learning and corporate effectiveness. This research concluded that the integration of big data, AI, and BI has a positive impact on e-learning infrastructure development and organizational efficiency. The findings indicate that big data has a positive and direct impact on business performance, including Big
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The current research aims to identify the time-management skills based on the post-test of the experimental group as well as to examine the effect of a training program on developing the skills of managing time among the study sample. To achieve the research objectives, the researcher designed a scale of time management skill included (30) paragraphs. The research reached that the training program is significantly effective in managing and organizing time. There are statistically significant differences in pre-posttest between the experimental and control groups.
Excessive water production is a persistent challenge in oil and gas wells, with polymer and gel solutions commonly employed for water control. This study investigates the rheological behaviour of cross-linked polyacrylamide gels and their impact on water shutoff treatment in gas wells. Rheological measurements, coreflooding experiments using Berea sandstone samples, and micromodel flow visualizations were conducted to evaluate gel performance. Results showed that during water injection, the water residual resistance factor ( Frrw ) decreases with increasing flow rates, mainly due to gel shear thinning behaviour and reduced residual gas saturation. Higher polymer concentrations in the gel enhance water permeability reduction. In contrast, un
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This study aimed to assess orthodontic postgraduate students’ use of social media during the COVID-19 lockdown. Ninety-four postgraduate students (67 master’s students and 27 doctoral students) were enrolled in the study and asked to fill in an online questionnaire by answering questions regarding their use of social media during the COVID-19 lockdown. The frequency distributions and percentages were calculated using SPSS software. The results showed that 99% of the students used social media. The most frequently used type of social media was Facebook, 94%, followed by YouTube, 78%, and Instagram, 65%, while Twitter and Linkedin were used less, and no one used Blogger. About 63% of the students used elements of social media to l
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The Quiet American could be considered as one of Graham Greene’s most distinguished books; it is an epochal novel written during the phase of the cold war between the United States and the Soviet Union. The novel deals with the interference of the United States in Vietnam ten years before Vietnam’s war. The role the Americans played in arousing an inner political crisis in the country previous to her military invention. The book reflects that this action was not out of American government concern about Vietnamese people themselves but merely a political foreign affair. They wanted to stop communism from spreading widely and reducing its role in the East. This paper attempts to analyse the novel concentrating on the message Greene intend
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Flame atomic absorption spectrophotometer (FAAS) was used in this study to determine the concentrations of heavy metals such as Ca, Fe, Mn, Cd, Co, Cr, Ni, Cu, Pb and Zn in some food additives of Iraq. The order of metal contents in food additives was found to be Ca ˃ Mn ˃ Fe ˃ Cu ˃ Zn ˃ Pb ˃ Cr ˃ Ni ˃ Co ˃ Cd. The concentration level of each metal was compared with that recommended by food agriculture organisation (FAO) and world health organisation (WHO). Calibration curves were linear for all standard solutions of heavy metals in the range starting from 0.02-0.4 mg/kg for Cd to 11-100 mg/kg for Ca. The correlation coefficients values (R2) of calibrations were investigated and ranged from 0.9971 for Cr to 0.9999 for Ca. Th
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Abstract Infinitives and gerunds are non-finite verb forms which cannot be indicated by tense, number, or person. The construction of non-finite verbs is intricate because of their nature of meanings, forms, and functions. The major problem is that both infinitival and gerundial complements have identical functions and occupy identical positions in the sentences. Thus, there is a confusion in using an infinitival and gerundial forms after aspectual verbs. The selection of either one of these two forms as complements is controlled syntactically or semantically. Moreover, both forms can be used usually with similar predicate but with neat difference in meaning. In addition, there are problems with controlling the use of aspect, since aspectua
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