The groundwater aquifers in Azintan, northwestern Libya suffer from an acute shortage of water. The groundwater was evaluated to determine its suitability for drinking and irrigation purposes from major two aquifers in north and south of Azintan area. This study carried out to assess the groundwater quality and to identify major affecting variables. Twelve samples from the two aquifers were collected. The two aquifers were collected and analyzed for total dissolved solid (TDS), electrical conductivity (EC), pH, Ca2+, Mg2+, Na+, K+, Cl-, SO42-, CO32- and HCO3-. The results show that, the groundwater in many places is dominated by higher concentrations of Cl-, SO42- and HCO3-. Two water types were recognized in this region are Cl-SO4-Na-Ca and Cl-SO4-Na. Gibbs and Piper method, as well as the hardness, soluble sodium percentage and the permeability index all have been used to assess the diagram quality of the groundwater of aquifers. Further, the multiple correlations and Cluster Analysis of groundwater quality parameters were carried out for further classification and interpretation of the groundwater quality. Finally, water qualities in the study area are compared with Libyan standards and WHO guidelines of drinking water and irrigation purposes.

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.