The term of earnings management is sometimes used in literature as a synonym for accounting reporting fraud. Thereby, this paper aims to review the existing literature to offer a better clarification to the primary characteristics and differentiation between earnings management and accounting reporting fraud. The results of other previous studies have been reviewed to demonstrate the results of this study using a number of alternatives available resources to the collection of the relevant literature. The findings demonstrate that the activities of manipulating financial information continue to prevail in the business environment worldwide, despite the fact that there are strict laws and regulations to prevent earnings management and fraud behaviour. Therefore, defining the motivation of managers manipulative behaviour can enable academics and regulators to establish a framework to distance between earnings management and fraud and to recognize fraudulent actions through attempting to pursue how managers act to achieve their objectives.

Group work is believed to be one of the possible solutions to the problem of dealing with large number of students within one speaking class. However, how students perceive group work in their EFL speaking classes is an area that needs to be researched. This study looks at how students perceive group work in their speaking classes and their preference of being given a specific role in a given speaking task that involves working in a group. A questionnaire has been distributed to 42 students to highlight their perceptions towards group work. Results from this study revealed that EFL students seem to like the idea of working in groups in their speaking classes as they reported a number of benefits that they gain when they work in groups, for example, they feel more independent, they have a chance to share ideas, and they speak English in most of the time in the class. However, a number of drawbacks have been also reported by the students, for example, the domination of one student in the group, some students find it difficult to work in a group of mixed gender, and low level students sometimes feel frustrated to work in group.  

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.

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.

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