Earning management is a phenomenon that difficult to avoid because it was the effect of accrual basis usage in preparation financial statements. The agreed upon as for preparing statements indeed more rational and fair compared cash basis. Conflicts interest are increasing, especially principal cannot monitor daily activities ensure works accordance with shareholders' wishes. objective this res...

As one of the most visible applications in computer vision communication, face recognition (FR) has become significant role in the community. In the past decade, researchers have been devoting themselves to addressing the various problems emerging in practical FR applications in uncontrolled or less controlled environment. In many practical applications of FR (e.g., law enforcement, e-passport,...

Biometrics has the advantages of efficiency and convenience in identity authentication. As one of the most promising biometric-based methods, ear recognition has received broad attention and research. Previous studies have achieved remarkable performance with multiple samples per person (MSPP) in the gallery. However, most conventional methods are insufficient when there is only one sample per ...

Abstract In the light of adverse effects climate change, data analysis and Machine Learning (ML) techniques can provide accurate forecasts, which enable efficient scheduling operation energy usage. Especially in built environment, Energy Load Forecasting (ELF) enables Distribution System Operators or Aggregators to accurately predict demand generation trade-offs. This paper focuses on developin...

This study aimed to see the significant effect of utilizing Macromedia Flash as a teaching media for delivering integer on learning output seventh graders MTs Miftahu Ulum Pelangwot. It was an experimental research with control design one group pre-test post-test design. Hence, it used and questions instrument. Some tests including validity test, reliability hypothesis test using Paired Sample ...

A match statistic considered by Khidr (1981) is interpreted in terms of crossings of the empirical and true distribution functions and a simpler alternate derivation of its distribution provided. This approach can also be used to obtain the distribution of a two-sample match statistic, considered earlier by Tak~tcs (1971).