This paper analyzes the relationship between capital structure and earning management. For analysing we used 119 non-financial companies that listed in Tehran Stock Exchange from 2000 to 2008. The researchers will focus on comparing the Jones Model and the Modified Jones Model, which are the two most frequently used model in empirical analysis nowadays. Earnings management is a kind of manageme...

This paper analyzes the relationship between capital structure and earning management. For analyzing we use 119 non-financial companies that listed in Tehran Stock Exchange from 2000 to 2008. The researchers will focus on comparing the Jones Model and the Modified Jones Model, which are the two most frequently used model in empirical analysis nowadays. Earnings management is a kind of managemen...

This paper addresses the design of an observer-based fault diagnosis scheme, which is applied to some of the sensors and actuators of a wind turbine benchmark model. The methodology is based on a modified sliding mode observer (SMO) that allows accurate reconstruction of multiple sensor or actuator faults occurring simultaneously. The faults are reconstructed using the equivalent output err...

   In this study, linearized transport pore model (LTPM) is applied for modeling nanofiltration (NF) membrane separation process. This modeling approach is based on the modified extended Nernst-Planck equation enhanced by Debye-Huckel theory to take into account the variations of activity coefficient especially at high salt concentrations. Rejection of single-salt (NaCl) electrolyte is inve...

In the coming years, the frequency of unauthorised genetically modified organisms (GMOs) being present in the European food and feed chain will increase significantly. Therefore, we have developed a strategy to identify unauthorised GMOs containing a pCAMBIA family vector, frequently present in transgenic plants. This integrated approach is performed in two successive steps on Bt rice grains. F...

in this study, the adsorption of thallium (iii) ion from aqueous solutions onto modified znonanopowder as a fairly low cost adsorbent has been investigated in batch mode. it was found thatmodification of the adsorbent was essential for obtaining the significant adsorption percentage. theadsorbent modified by sodium phosphate solution. the effect of experimental parameters such asinitial ph of s...

The rapid increase in the number of genetically modified (GM) varieties has led to a demand for high-throughput methods to detect genetically modified organisms (GMOs). We describe a new dynamic array-based high throughput method to simultaneously detect 48 targets in 48 samples on a Fludigm system. The test targets included species-specific genes, common screening elements, most of the Chinese...