نتایج جستجو برای: there is an increasing concern among financial statements users about the frauds occurring in the business organizations the unexpected collapse of corporate giants such as enron and worldcom has driven those interested to pay more attention to the unethical practices in accounting systems the phenomenon of earnings management is seen as one of the most controversial issues facing the accounting profession during the last few decades it has been argued that earnings management misleads the users of financial statements this is because when the managers alter earnings
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in the name of allah , the compassionate the merciful abstract shath ( blasphemic utterace made during spiritual ) is a complicated concept that deserves reflection in gnosticism and sufism ( mysticism ) and estem and westem scholars have alwaya paid attention to it. although principal essence of gnostic belief is the holy divine law ,gnosticism has pure and unique thoughts . by glancing at t...
chapter one is devoted to a moderate discussion on preliminaries, according to our requirements. chapter two which is based on our work in (24) is devoted introducting weighted semigroups (s, w), and studying some famous function spaces on them, especially the relations between go (s, w) and other function speces are invesigated. in fact this chapter is a complement to (32). one of the main fea...
just as motivation is important in sla research, demotivation constitutes an important factor, too. there are many studies done on demotivation and burnout of teachers. many of these studies have been conducted on one or two aspects of english instruction. consequently, there are few studies which have been done on more than two aspects of english teaching. the aim of this study is to find out ...
legal establishment of court is the birth of social life; each person should define him/herself against others offence or violation. when a society forms and the legal character appears, the thought of society refers to a person name prosecuting attorney who is the president of the court for defending his/her rights. prosecuting attorney remindterms such as court, crime and punishment. accordi...
foreign policy takes root from complicated matters. however, this issue may be more truth about armenia. although the new government of armenia is less than 20 years, people of this territory are the first ones who officially accepted christianity. in very past times, these people were a part of great emperors like iran, rome, and byzantium.armenia is regarded as a nation with a privileged hist...
for several years, researchers in familiarity of efl teachers with post-method and its role in second and foreign language learners’ productions have pointed out that the opportunity to plan for a task generally develops language learners’ development (ellis, 2005). it is important to mention that the critical varies in language teaching was shown is the disappearances of the concept of method ...
the purpose of this study is to investigate and explore the causes of identity crisis as one of the debilitating consequences of colonial project after the withdrawal of colonial power. in order to do justice to the full-length severity of displacement that was the fruit of indentureship, v. s. naipauls west indian epic, a house for mr biswas, has been scrutinized with the main focus being the ...
vocabulary as a major component of language learning has been the object of numerous studies each of which has its own contribution to the field. finding the best way of learning the words deeply and extensively is the common objective of most of those studies. however, one effective way for achieving this goal is somehow neglected in the field. using a variety of activities such as games can r...
run-out-table (rot) is located between last finishing stand and down coiler in a hot strip mill. as the hot steel strip passes from rot, water jets impact on it from top and bottom and strip temperature decreases approximately from 800-950 °c to 500-750°c. the temperature history that strip experience while passing through rot affects significantly the metallurgical and mechanical properties, s...
there are two major theories of measurement in psychometrics: classical test theory (ctt) and item-response theory (irt). despite its widespread and long use, ctt has a number of shortcomings, which make it problematic to be used for practical and theoretical purposes. irt tries to solve these shortcomings, and provide better and more dependable answers. one of the applications of irt is the as...
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