The Relation of Earnings Quality to Accounting Conservatism

The aim of this article is to examine the relationship between accounting conservatism and earnings quality. Data were collected from 50 industrial corporations listed in Amman Stock Exchange (ASE) between 2004-2009. Hypotheses were tested using Ordinary Least Squares (OLS) and Binary Logistic under Pooled Regression. The findings revealed that the level of conservatism was low in such companies, but earnings quality was reasonable. The study found that there was no variance between levels of earnings quality of the Jordanian industrial corporations, due to the disparity of the level of conservatism in their financial reports

الإسرائيليات في كتب التفسير: تاريخها ونماذجها

كان القرآن الكريم مليء بالأخبار الموضوعي مثل قصص الأنبياء والأمم بصورة مجملة ومقتصرة، عظة واعتبارة للأمة الإسلامية، ومن بينها قصص بني إسرائيل واليهود. وقصص الأنبياء والأمم التي تناولتها القرآن الكريم قد تناولتها أيضا التوراة. وبعد دخول كثير من الرهبان اليهودي إلى الإسلام، ميل نفوس بعض الصحابة تفاصيل القصة في القرآن وسألوهم ذلك. وكذلك التابعون من أصلهم رهبان اليهود والنصارى دخلوا إلى الإسلام وتحدثوا إلى الناس تفاصيل القصص في القرآن معتمدا ومستندا على التوراة والإنجيل حتى نقل أقوالهم وسجل في الكتب المتنوع وتدخلت في كتب التفسير. أسماء أصحاب الكهف، واسم كلبهم، واسم الملك الظالم في زمنهم، وطول نومهم من الأمثال الرواية التي تجد في التورة والإنجيل ولم يذكر في القرآن الكريم أو الحديث النبوي صلى الله عليه وسلم. وتقسيم روايات إسرائيليات باعتبار حكم إسلامي إلى ثلاثة أقسام، وهي ما وافق، وما خالف، وما سكت عنه الشرع. فعلى كل الباحث أن يحققها حتى لا تحتلط بالرواية الصحيحة التي كانت مصدرها القرآن الكريم والسنة رسول الله صلى الله عليه وسلم

Mars: the interaction cross-section of positive and negative muons

The Durham spectrograph MARS, has "been used to study the electromagnetic interactions of cosmic ray muons in iron in the range 6 - 200 GeV. Single, electrons and electron bursts of various sizes from the knock-on, direct pair production and bremsstrahlung processes were observed. The possible asymmetry in the interaction of positive and negative muons as a function of muon energy and energy transfer was investigated. Also investigated was the absolute value of the interaction probability for single electrons and electron bursts of different sizes as a function of muon energy. Experimental burst spectra for burst sizes up to 80 particles were established and compared with prediction. The results on the interaction asymmetry suggest no asymmetry for single electron production and give an asymmetry value of 1.08 ± 0.055 for production of two or more secondaries. The results on the absolute values of the interaction probability are in good agreement with expectation. Thus, it is concluded that there is satisfactory agreement with theory

A Low Power, Rad-Hard, ECL Standard Cell Library

Space exploration for life both inside and outside of our solar system demand the design and fabrication of robust, reliable electronics that can take measurements, process data, and sustain necessary operations. However, the presence of high radiation and the cold temperature of space poses a challenge to most designers. This thesis presents the design of a radiation-hardened, cold capable emitter coupled logic standard cell library with the intention of being used for space applications. The cells are designed and fabricated in a 90nm silicon germanium BiCMOS process. First, a review of emitter coupled logic is presented. Then, the design methodology for the standard cells are presented. Next, the results of several fabricated standard cells are discussed and analyzed. Finally, the work is concluded and future work is discussed

Experimental implementation controlled SPWM inverter based harmony search algorithm

An optimum PI controller using harmony search optimization algorithm (HS) is utilized in this research for the single-phase bipolar SPWM inverter. The aim of this algorithm is to avoid the conventional trial and error procedure which is usually applied in finding the PI coefficients in order to obtain the desired performance. Then, the control algorithm of the inverter prototype is experimentally implemented using the eZdsp F28355 board along with the bipolar sinusoidal pulse width modulation (SPWM) to control the output voltage drop under different load conditions. The proposed overall inverter design and the control algorithm are modelled using MATLAB environment (Simulink/m-file Code). The mean absolute error (MAE) formula is used as an objective function with the HS algorithm in finding the adaptive values of  and  parameters to minimize the error of the inverter output voltage. Based on the output results, the proposed voltage controller using HS algorithm based PI (HS-PI) showed that the inverter output performance is improved in terms of voltage amplitude, robustness, and convergence rate speed as compared to PSO algorithm based PI (PSO-PI). This is to say that the proposed controller provides a good dynamic responses in both cases; transient and steady-state. Finally, the experimental setup result of the inverter controller is verified to validate the simulation results

Pengaruh Cara Penyemaian Dan Pemupukan Npk Terhadap Pertumbuhan Bibit Mahoni Daun Lebar Di Pesemaian

Swietenia macrophylla King is one of popular tree species for timber product in Java. In order to increase the productivity of planting stock production at nursery, this research was conducted. The objectives of this research was to study the influences of sowing method and NPK fertilizer application on the growth of mahogany seedlings at nursery. The treatments were sowing methods (with and without pricking out), types of NPK fertilizer (grain and solution) and the dosages of NPK fertilizer (0, 0.2, 0.4 and 0.6 gram/seedlings). The result showed that sowing methods and type of NPK fertilizer did not give significant effect on the growth of mahogany seedlings. The dosages of NPK fertilizer caused significant different on the variation of height, diameter, total dry weight and seedling quality index. The application of NPK fertilizer at 0.6 g/seedlings/month showed the best result i.e: the seedling heigth (42 cm), stem diameter (5.15 mm), total dry weight (5.28 g) and seedling quality index (0.38)