The role of COSO framework in preventing earning management practice An analytical study of the opinions of a sample of Auditors & Accountants in banks- Erbil City by Shadan Jabbar Abdulfattah

“…The more efficient the internal control system, the more limited earning management practice. …”
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Financial inclusion and energy poverty in Ghana: evidence from the informal sector by Matilda Kabutey-Ongor, Michel Adurayi Amenah, Frederick Richmond Yorke

“…The results reveal that rural households and, larger households are more vulnerable to energy poverty, while female-headed, household headed by older individuals and more educated households are less likely to be energy-poor. …”
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Histopathological Changes in Lungs and Tracheas of Broiler Chickens Infected With Infectious Bronchitis Virus by Saja Abbood, Balqees Ali

“…In more severe cases there was congestion of blood vessels along heterophilic infiltration along with desquamation of the epithelial layers. …”
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The Effect of Self-Regulation on Strategic Thinking Ability by Sukmo Gunardi, Tita Meirina Djuwita

“…The sampling technique was purposive random sampling. The variables involved in this study are self-regulation as an independent variable and strategic thinking ability as a dependent variable. …”
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Effect of landscape modification on primate assemblages of the Magdalena River Valley, Colombia by Néstor Roncancio-Duque

“…Weight class index was the second more important variable, the four primates increased their density where more mature is the plant cover. …”
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A comparison Between Principal Component Regression and Partial Least Squares Regression Methods with application in The Kirkuk Cement by Thafer Ramathan Muttar AL-Badrany, Takwa Abdulsalam Taha AL-Mola

“… Appear in Many Application Areas for Regression Analysis and Presence the case of More Than One Variable Dependent Affected by A variety of  Explanatory Variable and at The Same Time The Number of Observation is Relatively Small Compared to The Number of  Variables, and Show Here The Problem of not Provide Offers Several Hypotheses Multiple Regression Analysis, More Over Prominence Problem of Multicollinearity between the Explanatory Variables Beside The Correlation between The Explanatory Variables and The Dependent Variables and Reflexive that on the Regression Estimates. and in This Research was Dealing with Problems from this Type Related to Variables Kirkuk Cement Factory, used the Methods, Principal Component PC and Partial Least Squares PLS to Solve the Problems Above, The First Method is Considered as one of the Commonest Methods used in Solving the Problem of Multicollinearity between the Explanatory Variables and the Second Method is Considered as one of  the Methods Which Dally Methodically Different in Deduction the Components Dependent on Curing The Correlation the Presence between The Explanatory Variables and The Dependent Variables. …”
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Investigation into forces on offshore piles with constant and linearly varying diameters using CFD and extended Morison equation under separate wave and current loadings by Kemal Bal, Deniz Bayraktar Bural

“…It is observed that the classical Morison equation performs adequately for constant diameter piles, but it fails to predict forces on variable diameter piles accurately. In contrast, the extended Morison equation, incorporating nonlinear effects and variable cross-sections, provides significantly more accurate force predictions, particularly in the diffraction zone compared to the numerical simulations. …”
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Efficacies of remote ischemic preconditioning with different pressure modes on acclimatization in male trainees at a simulated altitude of 4 500 m by ZHANG Xucheng, ZHANG Xucheng, REN Yukun, REN Yukun, WANG Zhuo

“…There were no statistical differences in the 3 groups in terms of SpO2, HR, SBP or DBP (P>0.05). What’s more, no significant differences were observed in the incidence of AMS, AMS score, dizziness score, fatigue/weakness score, or ΔCTOI between the variable pressure training group and the constant pressure training group (P>0.05). …”
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The inhibitory effect of sense of power on experiential sports consumption: the chain-mediated role of psychological distance and social orientation by Kai Guo, Qian Huang

“…Psychological distance and social orientation are introduced as mediating variables.MethodsThis study utilized survey data from 1,062 Chinese sports consumers to empirically test the proposed structural equation model.ResultsThe analysis reveals the following findings: 1) Sense of power has a significant negative predictive effect on experiential sports consumption, with consumers perceiving lower sense of power more likely to choose experiential sports consumption; 2) Psychological distance mediates the relationship between sense of power and experiential sports consumption. …”
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Family Educational Style and its Relationship to Aggressive Behavior among High School Students )It is a Field Research in Ranya( by Dastan Omer Mahmood, Juan Ismail Bakr

“…The most significant findings of this study are that females are more likely to be treated with "democratic and overprotective - pampering" education methods, while males are more likely to be treated with "coercive, discriminatory, neglectful, corporal punishment" methods. …”
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Anomalous Behavior in Weather Forecast Uncertainty: Implications for Ship Weather Routing by Marijana Marjanović, Jasna Prpić-Oršić, Anton Turk, Marko Valčić

“…The analysis reveals distinct variable-specific uncertainty trends with wind speed forecasts exhibiting significant temporal fluctuation (RMSE increasing from 0.5 to 4.0 m/s), while significant wave height forecasts degrade in a more stable and predictable pattern (from 0.2 to 0.9 m). …”
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The Role of Live Streaming Value Perception Factors in Forming Trust and Repurchase Intention by Tyas Ayu Rahmita, Albari Albari

“…The novelty of this study is replacing the variable with repurchase intention and expanding the utilitarian value measurement, including an added indicator on the perception of ShopeeLive’s more attractive and consistent price deals. …”
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Relationship Between Body Mass Index (BMI) and Kidney Stones in Children by Leyla Katebi, Nahideh Ekhlasi, Aynaz Parhizghar, Firouz Amani

“…Introduction: A widespread and significant problem in pediatric medicine, kidney and urinary tract stones are becoming more common as a result of sedentary lifestyles, poor diets, wrong fluid intake patterns, and improper medication use. …”
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Tax Exemptions and R;D Expenditures in Iran Saeed Dorokhshi Moghaddam by Saeed Dorokhshi Moghaddam, Bahram Sahabi, Hassan Heydari, Sajad Barkhordari

“…However, these incentives have been more effective than the company's technology level. …”
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Novel MAGT1 Mutation Found in the First Chinese XMEN in Hong Kong by Elaine Yuen Ling Au, Edmund Kwok Kwan Tung, Ricky Wai Ki Ip, Philip Hei Li

“…In recent years, with the advances of molecular diagnostics, more and more patients have been reclassified with more defined entities after their genetic causes were found. …”
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Collective irrigation network analysis considering plots irrigation scheduling by Francisco Aldiel Lima, Juan Ignacio Córcoles, Jose Maria Tarjuelo, Angel Martinez Romero

“…The results indicate that the use of fixed pressure head management might be more interesting than the variable pressure head, due to its simplicity, despite its slight increase in energy consumption, lower than 2% in the analysed cases.…”
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Random dynamics of fractional stochastic retarded FitzHugh–Nagumo systems on unbounded domains by Dongjie Gao

“…More precisely, we use the method of backward uniform tail-estimates of solutions to resolve the first difficulty, and we introduce an inverse function to solve the second difficulty.…”
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Numerical Approach to Evaluating Performance of Borehole Heat Exchanger in Multilayered Subsurface by Li Yong, Mao Jinfeng, Zhang Xiaosong

“…The subsurface near the vertical borehole heat exchanger (BHE) contains different geological layers and thermal properties that are variable with depth. The stratified subsurface, variable thermal properties, and groundwater flow would make the heat transfer of BHE more complex. …”
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A Bayesian approach to incorporate structural data into the mapping of genotype to antigenic phenotype of influenza A(H3N2) viruses. by William T Harvey, Vinny Davies, Rodney S Daniels, Lynne Whittaker, Victoria Gregory, Alan J Hay, Dirk Husmeier, John W McCauley, Richard Reeve

“…Indeed, incorporating structural information into variable selection resulted in a model that could more accurately predict antigenic assay titres for phenotypically-uncharacterised virus from genetic sequence. …”
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Going long, going short, issue or liquidate? Corporate debt maturity of Mexican public firms by Lianet Farfán-Pérez, Jorge O. Moreno, María de las Mercedes Adamuz

“…Additionally, the study employs the McDonald and Moffitt decomposition to determine whether the explanatory variables of maturity have a more significant effect on the decision to issue or liquidate debt or on debt maturity renegotiations. …”
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