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We evaluate monitory cost to explore the reasons and find that using venture capitalists as specialized investors with lower monitoring costs than other institutional investors, earnings management is less likely for low investor beliefs but more likely for high investor beliefs for VC-backed firms relative to non-VC-backed firms. Numerous studies conclude that firms manage earnings upward prior to issuing equity Securities in an effort to minimize the dilution effect on existing shareholders (Theo, Welch and Wong, 1998a and 1998b). Erickson and Wang (1999) extend this line of reasoning to corporate mergers in which the acquiring firms pay for the target with stock. Similar to an equity offering for cash, they suggest that acquirers inflate earnings prior to the merger in order to increase stock prices, and thereby reduce the number of shares they must exchange in the stock swap. We can also obtain the same results as former study that auditor’s quality negatively related with earnings management. Considering above consequence, we documents IPOs firms engaged in managing earnings with high investor beliefs have an influence on the long-run abnormal stock return performance. These findings have implications for investors, firms, and accounting standard setters. More prudential monitory is important during market booming periods. We founded that firms have incentives to engage in earnings management before the announcement date of private equity offerings. The manipulation direction may be upward or downward according to the types of placement. Our empirical results indicated that management tended to manage reported earnings upward when the private placement was subscribed by non-insiders; whereas management tended to downward manage earnings when the private placement was subscribed by insiders.

In this study, the role of migration and its impacts on sustainable development in urban and suburban areas have been investigated. In order to perform this, by reviewing the theoretical and empirical literature of migration and sustainable urban development and the role of migration on sustainable development of mother city and its relationship with the suburbs, in order to understand and recognize the migration and urban sustainability, by reviewing the quantitative and qualitative indicators, (economic, social, environmental) factors are discussed. The research is descriptive, analytical and inferential. Also qualitative and quantitative indicators have been examined.

When I was still a teenager, in my fourteens, my father called me to his watch-making workshop, sat me down on the top of his lap swinging to the left and to the right along with the tick-tack’s sound of the grandfather clock’s pendulum coming from the furthest corner of the room.

Inhibition of copper corrosion by some thiazolidine derivatives in 1 M HNO3 was inspected by" WL (weight loss),(EIS) electrochemical impedance spectroscopy, (EFM) electrochemical frequency modulation and potentiodynamic polarization measurements". The inhibition effectiveness expanded by the expansion in the concentration of inhibitor and deceased when temperature increased. It is clearly that these mixes work as mixed type inhibitors and that was proven by Potentiodynamic polarization study. These inhibitors whose adsorption was found to comply Langmuir adsorption isotherm. When a number of unique strategies were in great understanding, the outcomes resulted. Relationships of quantum structure-movement have been utilized to examine the molecular structure impact on the inhibitors efficiency. The surface morphology of copper specimen was explored by scanning electron microscopy (SEM).

This work sets out to interrogate the phonological processes involved in the formation of multisyllabic nouns in the Izii and Ezaa dialects of the Igbo language using the autosegmental method of analysis. The data were gathered using the personal interview method. Six respondents, three males and three females were sampled and one hundred and fifty words randomly selected from the Ibadan 400 Word List (as outlined in Udoh (2004) were used and the interview was recorded electronically. In the findings, the phonological processes of deletion, elision and insertion were mainly used while the results of the processes were inflectional as no change of word class was recorded. However, some of the processes produced contour tones, closed syllables as well as consonant clusters especially in Ezaa dialect portraying unusual phonological features when compared with other dialects of the Igbo language.

Clean water is absolutely essential for healthy living. Adequate supply of clean drinking water is a basic need for all human being on the earth. Yet it has been observed millions of people worldwide are deprived of this. Freshwater resources all over the world are threatened not only by over exploitation and poor management but also by ecological degradation. The main source of fresh water pollution can be attributed to discharge of untreated waste, dumping of industrial effluent, and runoff from agricultural field. Industrial growth, urbanization and increasing use of synthetic organic substances have serious and adverse impact on fresh water bodies. Developed & developing countries suffer from problems of chemical discharge into the water sources mainly ground water1, and agricultural runoff in water sources. Polluted water causes problem in health. Nowadays heavy metal pollution2 is a serious and most dangerous threat3 to human being which can be prevented by taking some measures. Many areas of ground water and surface water are now contaminated with Heavy metals that have in adverse effect on Health. This study aims to detect the possibilities of ground water quality deterioration due to improper waste dumping with special reference to heavy metal pollution. Since it is well established fact that the heavy metal ions are potentially toxic4,5 to human health and could be quite detrimental for human life.

Over the years, horticulture emerged as a crucial and emerging part of agriculture, offering a wide range of choices to the farmers for crop diversification. It also provides sufficient opportunities for sustaining large number of agro industries which generate substantial employment opportunities. In India, there are a number of major fruits like banana, mango, citrus, papaya, apple, litchi, pineapple and many others. If we talk about the area covered under fruits we have found out that there is almost 100% increase in the area and 121% increase in production. Specifically speaking Apple is by far the most important fruit. Today, India ranks second in the world in terms of area under apple cultivation. With 2.5 million hectares under cultivation, India produces more than 1.4 million tonnes of apples every year (FAO). Among the fruit grown in India, apple has the third largest area under cultivation, after banana and mango. Being somewhat hard, the potential post-harvest losses in transportation are relatively low and shelf life compared to other tropical fruit grown in India is comparatively large.

The Coronary artery development is a delicate process that includes a complex interaction among the pericardium and the myocardium which leads to involving of multiple cellular pathways. There has been a growing engrossment in the study of the coronary artery development. These leads to identify some of the important causes of anomalous coronary development.There are different kinds of anomalous coronary arteries, having variable risk in myocardial ischemia, malignant arrhythmias, and sudden cardiac death also. A good understanding of this process could help us insharing new avenues in the treatment of clinically relevant anomalous coronary arteries.

Generally, Gonadal Dysgenesis is a condition which can be characterized by the underdeveloped or imperfect formation of the gonads. This occurs either due to the absence of the sex determining region of the Y chromosome (SRY) gene and therefore differentiation of the indifferent gonad would not occur. Hence, the other activities such as development of testes, production of its specific hormones and the formation of the other internal reproductive organs that needs those hormones in order to develop would be under developed.

WHO defines Overweight and obesity as abnormal or excessive fat accumulation that presents a risk to health. A crude population measure of obesity is the body mass index (BMI), a person’s weight (in kilograms) divided by the square of his or her height (in metres). A person with a BMI of 30 or more is generally considered obese. A person with a BMI equal to or more than 25 is considered overweight.