Amid the economic turmoil triggered by the COVID-19 pandemic, the integrity of financial reporting has become pivotal, posing significant challenges for accounting conservatism. This study aims to explore the impact of tax planning, solvency, and profitability on accounting conservatism (AC) during economic distress (ED), with COVID-19 as a moderating variable. This research introduces the novelty of examining COVID-19

As the traditional way of life has undergone a thorough change during the last few decades, the human-animal relationship in T�rkiye has changed too. The traditional pet species and their roles as protectors, sources of food, or income for many people have been replaced with modern species and the pets� roles mostly converted into friends or family members. As a result of the change in traditional pets, the names given to pets also have changed. In this article, I sought to answer the question �How have pets owned by Turkish people � and so the names given to them- changed during the last few decades?� The present article found that the traditionally owned pets apart from those raised for husbandry have changed from big ones to small ones physically like dogs. Besides; reptiles, rodents, and insects have turned into pets owned at home for their company. The names given to pets, in the same way, have changed. Modern names are quite different than traditional ones as personal names are given to pets as well as names in accordance with their physical features and unique names such as brand names, the occupation of the owner, or sometimes names just made up.

This paper aims to find out by analytically describing Semar as a form of God\'s togetherness with Javanese society. In order to reach the desired goal, one question was asked: how is Semar a form of God\'s togetherness with the Javanese people?\nThe method, or way to obtain Semar as a form of God\'s togetherness with Javanese society, is carried out using hermeneutics, semiotics, dialectics and referentics in accordance with existing forms, where Semar has words or language, symbols and behavior. Semar\'s approach as a form of togetherness between God and Javanese society is a makrifat philosophy, namely a human understanding of God. \nThe result of this writing is that Semar is a form of God\'s togetherness with the Javanese people, his surah and sirah always chant: 1. God, 2. goodness, and 3. humans. Chanting God, in Surahs: 1). the gender is neither male nor female, 2). parents, 3). around him. In sirah: 1). namur kawula, 2). calm, 3). if the weapon farts. Chanting goodness, in the surah: 1). hands are accusing, 2). left hand grasps. In sirah: 1). namur kawula, 2). memayu hayuning Bawana, 3). patience, 4). wearing a pole. Chanting humans, a. in the surah: 1). with a white tip pointing upwards, 2). wearing a Kawung batik sarong, 3). wearing earrings, necklaces, bracelets and anklets. In sirah: 1). If you start saying: lae-lae mbegeg ugeg-ugeg sadilita heml-heml.

A study on thin sections, core, and dynamic reservoir in the considered region indicates that dolomite, as one of the diagenetic processes, plays an important role in determining reservoir characteristic. With regard to the available studies, it is obvious that porosity of Sarvak reservoir varies between 2.5 to 3 percent and its estimated permeability is between 0.01- 10 millidarcy. According to the research, one ramp type carbonate platform has been determined in the studied field of Sarvak formation. The formation carbonate facieses consist of framework grains. The framework grains consist of skeletal fragments such as foraminifers, brachiopods, echinoderms, algal fragments, ploids, and minerals. Moreover, the minerals consist of calcite, dolomite, anhydrate, cloy minerals, components which include organic materials, and finally calcareous matrix which is formed in dolomite samples of very fine anhedral and subhedral dolomite crystals.

Among offenses committed by adolescents, robbery has a noticeable importance. Robbery is not a new phenomenon associated with the new period, it has been one of the oldest committed crimes among adolescents, and however, what matters is the prevalence of this crime among adolescents at the present time. Some of the criminologists believe that prevalence of robbery among adolescents is more that other common crimes. To their belief, it is also possible to relate the issue of children and adolescents’ crimes to their committing robberies. The main purpose of the present paper is to study impact of patterns of criminal behavior on simple robbery among adolescents. In order to achieve this purpose,70 adolescents at the age range of 15-19 at correction and rehabilitation center located in Alborz province have been studied based on the researcher’s questionnaire, previously done researches and experts’ opinions in 2012. The researcher’s questionnaire includes demographic factors that affect prevalence of robbery among the adolescents. Results of the present paper show impact of each of the variables on prevalence of robbery among adolescents. In fact, beta weight of parental crime background equals 0.336, beta weight of adolescent’s friends’ crime background equals 0/139, beta weight of having a tendency toward modeling friends’ criminal behaviors equal -0/508, beta weight of offense commitment at adolescents’ educational environment equals 0/150, beta weight of watching movies in which robbery is committed equals -0/190, and beta weight of living in areas where lots of crimes occur equals 0/137. Generally, with regard to the corrected coefficient of coordination determination, beta weight equals 0/62.

The establishment of Safavid rule/government in Iran, due to the determinant impacts it inflicted on the destiny of Iran, Islamic territories and the global equivalences/relations was considered the great event occurred in the beginning years of 10th century A.H, corresponding 16th A.D in the history of world. Before King Esmail Safavid coronated and announced the Esna Ashari (believers of 12 Imams) school of thought/religion as the official religion of Iran, Iranian territory was the field of successive tensions among power pretenders, across the centuries passed since the attack of Mongol, this territory was still deprived of independence and territorial integrity and following that the independent political identity. Concurrent to the beginning of Safavid rule, the Uzbaks in the east and Othmanids ruled in the west of Iran and both of them were making endeavors to expand their influence in the territory of Iran and if a powerful ruler did not took the power in the country of Iran, probably it would have been emerged in the conquests of Uzbaks and Othmanids and became deprived of independence for ever. In such a situation the establishing of Safavid rule and its expansion to the recognized territories of Iran revitalized the country of Iran and provided the ground of national unity shaping by laying the foundation of political and religious independence.

Background: There is growing interest in the use of progesterone receptor modulators such as Mifepristone for treatment of gynecologic and other conditions. The aim of this study was to determine effects of Antiprogesterone (RU486) on the ultrastructure of endometrial in the superovulated mice at Implantation Window.\n Methods: Adult male and female mice were used for induction of pesudopregnancy. The mice were divided into two groups; experimental and control groups. Experimental groups based on hormone injection were subdivided into two groups. 1) AntiProgesterone, 2) Hyperstimulation + Antiprogesterone. Control group obtained without any hyperstimulation. The uterines of all groups were collected after 4.5 day of pregnancy and were prepared for the assessment of the histological changes with LM and TEM. \nResults: The results showed that AntiProgesterone injection decrease the height of microvilli and pinopods in the apical cell in comparison to control group. Antiprogesterone injection increases the inflammatory cells in the lamina propria of endometrium.The histomorphometrical results indicated that endometrial luminal epithelium height in the Hyperstimulated + Antiprogesterone group was a significantly different in comparison to control group (p<0.01) . \nConclusion: These finding demonstrate that the use of Mifepristone is associated with histological changes in the endometium.

Careful and judicious use of nanotechnology, a recently emerging discipline, finding use in all fields including agriculture can promote growth of various crops. Silver nanoparticles (SNPs) have various uses in agriculture and are expected to improve growth and yield of wheat crop. In these experiments silver nanoparticles were synthesized by chemical reduction method using silver nitrate and tri-sodium citrate. X-ray diffraction indicated presence of 10-20 nm sized nanoparticles. Three separate experiments were conducted to explore the effects of SNPs on germination, growth and yield of wheat cultivar NARC-2009. SNP concentrations used were 0, 25, 50, 75, 100, 125 and 150 ppm. SNPs were found to have either no effect or decreased germination and germination index. Application of 25 and 50 ppm SNPs significantly increased number of seminal roots. To determine the role of SNPs on growth, one week old wheat seedlings were transferred to nutrient medium with different concentrations (0, 25, 50, 75, 100, 125 and 150 ppm) of SNPs. Leaf area, fresh weight, dry weight, root biomass, relative growth rate and net assimilation rate increased at 25 ppm SNPs as compared to control during first week but decreased during the following weeks. Wheat seedlings were transferred to soil filled pots where SNPs solution of different concentrations equivalent to field capacity were applied except control where distilled water was applied. Number of grains per spike was maximum for 25 ppm followed by 50 ppm concentrations. Maximum 100 grain weight was obtained for 25 and 125 ppm SNPs while grain yield per pot was highest for 25 and 50 ppm SNPs. Comprehensive experimentation is required to establish the most suitable concentration of SNPs for higher growth and maximum yield of wheat.

Micronutrients application significantly affects plant growth, development and bio-chemical process. A field study under subtropical rainfed condition was carried out to test the agronomic efficiency and HCN content of sorghum cultivars (JS-2002, Chakwal sorghum) applied with two levels of Zn (5 and 10 kg ha-1) and B (1 and 2 kg ha-1) micronutrients. Morphological, forage yield components and HCN content were assessed at two growth stages (60 and 75 DAS), while seed yield and concentration of zinc and boron in leaves and seed at soft dough stage. Both micronutrients have significant effects on biophysical and HCN content of both forage sorghum cultivars studied in this experiment. Combined effect of Zn and B @ 10 and 2 kg ha-1 was more pronounced because greater plant height, leaf area, fresh and dry biomass yield and seed yield than the sole application. Sorghum cultivar JS-2002 was found more efficient than Chakwal sorghum regarding morphological and yield traits. HCN content was found to be higher in plants without micronutrient application. Highest agronomic efficiency of seed, forage and dry nutrient ratio of 422, 6.28 and 1.55 were obtained where 2 kg ha-1 boron was applied resulting 35% net benefit when compared to control treatment.

If today\'s organizations are not able to adopt themselves with environmental changes, they will lose the competition. In such a condition, organizations are in need of leaders who are capable of turning their companies into one having more ability to progress and even to survive in those situations. Transformational leaders guide organization from present to the future and apply suitable changes to support the organization\'s objectives. Besides, knowledge management is a crucial factor influential in helping organizations survive and gain success in such competitive environment and Information Age. Also considering the fact that the leaders play the role of a sample for others, their leadership style is directly influential in organization\'s tendency and manner of facing with processes and steps of knowledge management. Therefore, this article intends to find the relationship between transformational leadership and knowledge management in Alvan Sabet Company. \nFor this purpose, having done a revision of the existing literature on the field, we established five main hypotheses and four sub-hypotheses. To test the research hypotheses we have made use of a questionnaire being distributed among the population. The population of this research includes all the experts and masters of Alvan Sabet Co. totally being 47 in number. Regarding limitation in population size we have used census method in this research. We\'ve made use of descriptive statistics technique to analyze demographic variables while to investigate the hypotheses, we have used Pearson Solidarity Test and Spearman. The result show that the correlation between the transformational leadership style and knowledge management has been 0.784 which is considerably high.

In this study, the wind speed characteristics and energy potential in three selected locations in the southeastern\npart of Nigeria were investigated using wind speed data that span between 24 and 37 years and measured at a\nheight of 10 m. It was shown that the annual mean wind speed at a height of 10 m for Enugu, Owerri and Onitsha\nare 5.42, 3.36 and 3.59 m/s, respectively, while the annual mean power densities are 96.98, 23.23 and 28.34 W/m2,\nrespectively. It was further shown that the mean annual value of the most probable wind speed are 5.47, 3.72 and\n3.50 m/s for Enugu, Owerri and Onitsha, respectively, while the respective annual value of the wind speed carrying\nmaximum energy are 6.48, 4.33 and 3.90 m/s. The performance of selected commercial wind turbine models (with\nrated power between 50 and 1,000 kW) designed for electricity generation and a windmill (rated power, 0.36 kW)\nfor water pumping located in these sites was examined. The annual energy output and capacity factor for these\nturbines, as well as the water produced by the windmill, were determined. The minimum required design\nparameters for a wind turbine to be a viable option for electricity generation in each location are also suggested

Prostate cancer is a form of cancer that develops in the prostate gland of male reproductive system. Most prostate cancers are slow growing,but in some aggressive cancers the cancer cells may spread from prostate to other parts of the body like bones and lymp nodes.Increased attention is drawn towards the early detection of cancer cells to decrease the severity of the disease.For the diagnosis and analysis of prostate cancer, invasive and non-invasive methods play a major role in the medical field. Invasive methods like Prostate specific antigen (PSA) and gleason score testing with Trans rectual ultrasound(TRUS) and Digital rectal examination(DRE) are used for early detection of prostate cancer. Imaging techniques like Ultra-sonography(US),Magnetic resonance imaging(MRI) , Computed tomography(CT) and Functional Magnetic Resonance Imaging(FMRI)are non-invasive methods used for the diagnosis of prostate cancer.This paper presents a discussion on causes,symptoms,with classification of its types and basic computer aided non-invasive techniques for the diagnosis and analysis of prostate cancer.

Many environmental problems such as: negative effects on aquatic life, destruction of aquatic ecosystems, soil pollution, reducing the oxygen level in the water absorption through skin contact, brain damages, damage to the Central Nervous System (CNS) and joints, eye damage, toxicity, etc., have been reported related with EG. In this study, ozone as an advanced oxidation method was used for the treatment of EG containing wastewaters. For this purpose, the impact of contact time and pH variations on EG removal by ozonation at two level including low and high concentration (low= 5, 10, 20, 50, 100 and high=500, 750, 1000, 1500 mg/L) were examined. An EG removal kinetic analysis was determined based on removal rates via several ozonation times. At concentrations of 10, 20 and 50 mg/L after 180 minutes, removal of EG were achieved 93.31, 89.96, and 85.01 % respectively. Increasing pH has a direct impact on system efficiency and maximum efficiency corresponds to a concentration of 1500 mg/L 20.26 % was observed. Very good correlation coefficients at this kinetic study at all concentrations, investigated that EG removal will follow the first-order kinetics. Increasing and decreasing pH has a dramatic effect on the efficiency of the system, so that the efficiency increases significantly at alkaline pH. According to the results ozone system can be an excellent option for EG containing wastewater treatment.

In Domestic Wind Machines, if the wind speed is low, the output voltage is not sufficient to charge the battery as it is lower than the rated charging voltage of the battery. This limits the overall efficiency of the Wind Machine to 20%. This paper proposed to design and develop a Fuzzy Logic controller (FLC) for the effective utilization of the wind machine .By implementing a FLC based Buck Boost converter, the voltage produced at the lower wind speeds can also be utilized effectively by boosting it to the rated charging voltage of the battery. Also if the wind speed is high (>14 m/s), the DC output voltage will increase to more than 65 V. The converter bucks this high voltage to the nominal battery charging voltage (52 V), thereby protecting the battery from over charging voltage. Thus effective utilization of the wind machine has been achieved by the use of the proposed Buck Boost Controller.

Human Activities Recognition refers to any activities recognized via computer or system, for understanding behaviors of human automatically to be useful in many application, Human Activities Recognition in still image work within many stages such as ( reading image, foreground extraction (segmentation) , feature extraction, and classification ). Feature extraction is most important stage, our contribution here is to extract new features within chain code method and then find similarity among activities through extract 10 extra features such as (8- connected, number of bends, and length of vector of chain code) during these features we can get recognition rate a round 92% this rate is the best when we bench mark with previous researches.

The increased popularity of multimedia applications places a great demand on the security of multimedia content during transmission. Many digital applications such as Internet telephony, internet conferencing, internet security monitoring, video conferencing, pay-per-view, video-on-demand, medical image transmission, interactive video games require reliable security and confidentiality. As the full encryption conventional approaches provide very high security rather than partial/selective or transparent encryptions, the encryption of block ciphers in video streaming is analyzed. The sender encrypts the entire data stream and the immediate playback while decryption can be performed simultaneously at the receiver end is analyzed using AES, RC6 and IDEA. Thus a client player can begin playing the data in real time before the entire file has been decrypted. The performance of block ciphers AES, RC6 and IDEA are measured in terms of encryption time, speed and the startup latency. Experimental results showed the efficiency of block encryption in real-time and is able to manage the tradeoffs between the security and speed, and hence suitable for real-time secure video communication applications.

Introduction: Knee pain and low back pain are major public health issues and important causes of physical impairment among the elderly populations of most developed countries. When knee pain and low back pain and/or dysfunction occur together a complex situation that is capable of causing more disability occurs. Although the prevalence of knee pain and low back pain is quiet high little information is available on their association together. Physicians need to be able to recognize when, how and how much these conditions present together and know how to diagnose and treat them.\nBecause a limited amount of research exists regarding the potential temporal relationships between knee pain and low back pain (LBP), the purpose of this study was evaluation of coincidence and correlation of knee pain with lumbar disorders. \nMethods: This descriptive-analytic and case-control study was conducted in patients referred with knee pain complaint to physical medicine and rehabilitation outpatient clinic. Ninety patients with main complaint of knee pain were selected as case group and 90 patient whose main complaint were other than knee pain and low back pain were included into control group. Coincidence of knee pain and lumbar disorders were assessed and compared in case and control groups. \nResults: On the whole, 38 patients (22.4%) were male and 132 (77.6%) were women. In the case group, 20 individuals (22.2%) were male and 70 patients (8/77%) were female. In the control group, 18 patients (22.5%) were male and 62 patients (77.5%) were female. Gender composition between two groups was not significant. The mean age of the study population were 46.9±8.9 with range of 25 to 61 years. The mean age in the case and control groups was 47±9.2 years (25-61) and 46.7±8.6 years (25-61), respectively. No statistically significant difference between the groups was noted.\nEighty percent of patients of case group and 58.8% of control one had experienced LBP at some point (P=0.002). Life time prevalence for radicular LBP (P=0.02), chronic LBP (P=0.001), recurrent LBP (P=0.0001) of case group was higher than case group. Point prevalence of LBP was 57.7 % in case group and 28.8% in control one (P=0.0001). Range of motion (ROM) of lower limb and lumbar region, especially, for flexion and lateral bending in case group was less than control one. There was no significant difference in vertebral column posture between two groups. Trophedema of lumbar region was greater in case group than control one.\nConclusion: Considering the high prevalence of low back pain, more lumbar trophedema and greater limitation of range of motion in lumbar and lower extremity joints in cases, the relationship between lumbar and knee pain disorders in patients should attract greater attention for assessments and managements of patients with knee pain. Further investigation would be helpful