Earnings management could be considered as a matter ofserious concernby the financial accounting literature. Several approaches for detecting earnings management have been provided by the previous studies. This study aimsto review the different approaches used to identify earnings management and makes a critical evaluation on the weaknesses and strengths of these methods. Despite the fact that accrual-based earnings management is the most widely used approach for detecting earnings management, it has a number of drawbacks. We have attempted to shed more light on the strengths and drawbacks that should be considered when identifying earnings management behaviour.

The current research was designed to investigate the anti-inflammatory action of 100% Saussurea lappa roots’ ethanol extract compared to paracetamol through carrageenan induced hind paw edema model with using of ibuprofen 40 mg/kg as a positive control. Prior to testing, it was important to check the acute toxicity effects of the plant, thus the evaluation test processed by the fixed-dose procedure (FDP). Statistical analysis was attempted to check the mean differences via one-way ANOVA, at that point followed by post-Tukey and Dunnett two-sided tests. The FDP test revealed that extract was safe for additional in-vivo testing, and it was classified as category 5/unclassified on globally harmonized system (GHS) for the classification of chemicals which cause acute toxicity. The extract showed a significant antiphlogistic potential of 15.11% at 500 mg/kg compared to 13.23% of paracetamol 100 mg/kg at P< 0.01. It is assumed that the fundamentally mindful phytoconstituents to share this impact are sesquiterpene lactones (costunolide and dehydrocostus lactone), in which numerous examinations uncovered that these mixtures which found in numerous plants have a powerful anti-inflammatory activity.

Abstract

This paper is the report of the first Under-Display Camera (UDC) image restoration challenge in conjunction with the RLQ workshop at ECCV 2020. The challenge is based on a newly-collected database of Under-Display Camera. The challenge tracks correspond to two types of display: a 4k Transparent OLED (T-OLED) and a phone Pentile OLED (P-OLED). Along with about 150 teams registered the challenge, eight and nine teams submitted the results during the testing phase for each track. The results in the paper are state-of-the-art restoration performance of Under-Display Camera Restoration. Datasets and paper are available at https://yzhouas.github.io/projects/UDC/udc.html.

Keywords

Under-display camera Image restoration Denoising Debluring 

 The influence of samarium (Sm) content on the solidification characteristics, microstructure, and mechanical 

properties of Mg–2.8wt%Nd–1.5wt%Gd–0.5wt%Zn–0.5wt%Zr magnesium alloy was studied. The cooling curves and 

microstructure analysis results showed that Sm rare earth element refined the grains of the alloys, where the solidification 

time of α-Mg phase of decreased as addition of Sm, which reflected to the microstructure of alloy and the grains became 

refined, also Sm combined with the initial phase of the intermetallic base alloy and crystallized along the grain boundaries. In 

addition, Mg41Sm5

, Mg3Zn6Sm and (Mg, Zn)3Sm new intermetallic phases were formed as addition of Sm. Both grain 

refinement and formed intermetallic phases led to the improvement in hardness and tensile strength.

Abstract

The growth of two wetland forage grasses Leptochloa fusca (L.) Kunth. and Echinochloa stagnina (L.) P. Beauv. was investigated under NaCl salinity regarding the morphological traits, plant chemical composition, photosynthesis and the antioxidant enzymes POD and CAT. Plants of both species were irrigated with 0, 50, 100, 200, 300 and 400 mM NaCl in a sand/perlite mixture of 1:1 (v/v). Salinity negatively affected morphological traits and plant biomass of both species, particularly E. stagnina. Soluble sugars and proline within limits, protein contents of the foliage were increased to different extents by increasing salinity, but insoluble sugar decreased. K⁺/Na⁺ ratio of shoot and root of both species was decreased as a consequence of Na⁺ accumulation and restricted K⁺ uptake. NaCl salinity adversely affected photosynthetic rate, transpiration rate, stomatal conductance and water use efficiency of both species particularly E. stagnina. Tolerance of L. fusca and E. stagnina to salinity stress can be based on stomatal closure and reduction in leaf area, in order to minimize water loss via transpiration and increase the activity of some antioxidant enzymes to detoxifying ROS generated during stress.