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In this paper, we exam firm’s incentive to manage earnings raising external capital varies with investor beliefs. Under the spline specification regression: a firm is more likely to management earnings when investors are more optimistic about the industry prospects, but more reluctant when investor belief is low. 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. 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.

This study was to "examine the relationship between family functioning and parenting style and perfectionism of adolescent students of Shemiranat that has conducted in a descriptive-correlation style. The statistical population in this study includes all high school students in the Shamiran city that has been done according to the latest available statistics and data in 10625. According the extend size of the studied population, a simple random sampling method is used. Finally from the mentioned population, a sample size with amount of 371 students was chosen. To measure the variables used in the study, I used 3 questionnaires according to BOMRIND (1971) parenting style, NATAN B. ENSTIEN et al (1998) questionnaire and HILLS perfectionism questionnaire (2004). The content and form of the questionnaires was approved by experts. The GERONBACH ALFA for parenting style questionnaire was 0.85, for family functioning questionnaire was 0.86 and for perfectionism questionnaire was 0.87. The data analyzing was according to the results of Pearson correlation test and Regression. Pearson correlation test results indicated that there is a positive and meaningful relation between authoritative parenting style and perfectionism style. But between authoritative parenting style and perfectionism there is a reverse and negative relation. Finally there is no meaningful relation between Leniency style and perfectionism. Also the results of regression test showed that there is a meaningful relation between family functioning (solving problem, communication, roles, emotional replication, emotional involvement, behavioral control, general family functioning) and perfectionism. In general, the results showed that among family functioning features, four features (emotional involvement, behavioral control, general functioning, and emotional replication) have the ability to predict perfectionism.

Rice husk, agricultural waste material of environmental  impact,  was carbonized at temperatures of 300 - 600⁰C in an oven for 2h, after which its adsorption capacities was investigated for the adsorption of acenaphthene in synthetic aqueous solution, at increasing concentrations (50–150mg/L). The yields of carbon obtained from the raw rice husk ranged from 20 - 40 % (w/w), while the adsorption capacities of rice husk increased with increasing carbonization temperature and increasing initial concentration of acenaphthene. The removal efficiencies of the rice husk increased from 71.37 - 80.56% as the carbonization temperature increased from 300-600⁰C, but decreased with increasing initial concentration of acenaphthene. The adsorption equilibrium data obtained, fitted well to the Freundlich, Langmuir, Temkin and Dubnin-Radushkevich isotherms with minimum correlation coefficient (R²) of 0.9981, 0.9262, 0.9667 and 0.9215, respectively. The error analysis showed the order of suitability of the isotherm models selected to be Temkin > Freundlich > Dubnin-Radushkevich > Langmuir. This study shows that carbons rice husk possesses favourable potency of being used as activated carbon for the removal of acenaphthene from wastewater.

Hydromagnetic and thermal radiation effects on unsteady free convective flow of a viscous incompressible flow past an exponentially accelerated infinite isothermal vertical plate with variable mass diffusion has been considered. The fluid considered here is a gray, absorbing-emitting radiation but a non-scattering medium. The plate temperature is raised to and the concentration level near the plate is raised linearly with time. An exact solution to the dimensionless governing equations has been obtained by the Laplace transform method, when the plate is exponentially accelerated with a velocity in its own plane against gravitational field. The effects of velocity, temperature and concentration are studied for different physical parameters like magnetic field parameter, thermal radiation parameter, thermal Grashof number, mass Grashof number and Schmidt number. It is observed that the velocity increases with decreasing magnetic field parameter or radiation parameter. But the trend is just reversed with respect to or .

Some physical properties of the rough rice were studied at 10.29, 15.37, 20.5, 25.4, and 30.6% d.b. moisture contents. The length, width, thickness, equivalent diameter, and sphericity increased linearly from 10.63 to 10.82 mm, 1.96 to 2.14 mm, 1.82 to 1.99 mm, 3.34 to 3.55 mm, and 31.52 to 33.24%, respectively, as moisture content increased from 10.29 to 30.6% d.b. In the same moisture range, the one-thousand grain mass, grain volume, surface area, and angle of repose increased linearly from 21.34 to 25.04 g, 20.62 to 24.16 mm3, 34.45 to 38.36 mm2, and 28.54º to 39.41 º, respectively. Results showed that the bulk density, true density, and porosity increased linearly from 480.32 to 499.12 kg/m3, 945.71 to 1131.02 kg/m3, and 49.21 to 55.87%, respectively, with increasing moisture content. The static coefficient of friction varied from 0.479 to 0.732 over different structural surfaces in the specified moisture content range. The specific heat capacity varied from 1654 to 2517 J/kg K in 50, 60, 70, and 100 ºC particles temperatures and for the specified moisture content levels.

In this work a new integral transform, namely Tarig transform was introduced and applied to solve linear systems of Integro-differential equations with constant coefficients. The brilliance of the method in obtaining analytical solution of some systems of volterra integral and Integro-differential equation.

The rapid development of network technologies has lead to vast multimedia data being transmitted over the networks. However, the data being transmitted can be tampered or attacked by some malicious attackers during transit. To provide security to multimedia data steganography is being used as a potential tool, where the secret data to be transmitted is embedded in a cover medium (Image) in order to avert the attackers. This paper presents a secure and high capacity stegnographic technique where secret data is embedded in intermediate significant bit planes besides least significant bit plane. The embedding scheme uses alternate top-down and down-top approach to improve the quality of stego-image. The security of the embedded data is taken care of by embedding data in all locations under the control of secret key. The experimental results show that proposed scheme performs better than some existing schemes.

This study aims to identify the pedagogical practices of the teacher trainees of Design and Technology option in conducting lessons in mock teaching practice in order for the trainees to become excellent teachers. In addition, this study aims to see whether there is a relationship between the trainee teachers' perceptions to the mock teaching practices experienced during teaching in schools. The samples of this study are 81 teacher trainees taking Design and Technology option of Institut Pendidikan Guru Kampus Tun Hussein Onn, Batu Pahat, Johor January 2010 intake . The study was conducted through a quantitative approach using questionnaires. The results showed that the level of the teacher trainees’ pedagogical practices is medium in the teaching and learning process . The results also indicated positive perceptions of trainee teachers toward the third phase mock teaching practice gives a very good exposure.

This paper is focused on the study of mixed convective heat and mass transfer on the steady MHD flow of a heat absorbing fluid in a permeable vertical plate subject to the influence of buoyancy, viscous dissipation, Joule heating and Soret effect embedded with slip condition at the boundary layer. The momentum, energy and mass diffusion equations are coupled non-linear partial differential equations which are solved by perturbation technique. The effect of skin friction, Nusselt number and Sherwood number distributions are shown in tables. The numerical results are shown on graphs. The effects of various significant parameters entering into the problem have been discussed in detail.

Research in Dentistry encompasses ingenious effort embarked upon in a methodical way to enhance the stock of information including understanding of man, culture and society, and the use of this information to devise new applications in dental well being of individual or society. Qualitative research, much like what a dentist does in an office visit, can seem intuitive and almost common sense in nature. Yet behind that research, when it is done well, lie years of training and practice, rules of evidence, guidelines for rigor, and various sub-specializations in its pursuit. Phenomenological research is a form of qualitative research which uses a person’s perception of the meaning of an event. By looking at multiple perspectives of the same situation of a community, a researcher can make generalizations of the experience. This is a method of research rarely used in the Dental investigative stream. Hence this review was conducted to evaluate the probability and prospect of Phenomenological studies in Dental research.