This Study seeks to scrutinize whether surplus free cash flow is correlated with earnings management, if auditor size moderates this relationship. To do so, modified Jones discretionary accrual model (1995) and audit firm size are used as audit quality indicator to measure earnings management. The research hypotheses are built upon a sample of 103 companies listed on the Tehran Stock Exchange d...

This paper has got the relationship between coating thickness and roller radius,speed, viscosity,elastic modulus,load,which is through analysis of rubber roller’s flow mathematical model,and verify elastic modulus load force on experimental methods. Experiments show that inversely proportional to force.In conclusion, diameter roller, range imposed hardness hardness, suitable viscosity speed lim...

We propose a calibration-free photoacoustic (PA) method for transverse flow measurements. In this method, a pulsed periodically structured (i.e., grating patterned) optical beam is used to illuminate flowing absorptive particles in an optically scattering medium. The PA signal amplitudes measured over consecutive laser pulses carry an imprint of the illumination structure. The modulation freque...

In this paper we have studied the effect of free convection on the heat transfer and flow through variable porous medium which is bounded by two vertical parallel porous plates. In this study it is assume that free stream velocity oscillates with time about a constant mean. Periodic temperature is considered in the moving plate. Effect of different parameters on mean flow velocity, Transient ve...

In this paper, the equation of motion for an incompressible transversely isotropic fibre-reinforced elastic solid is derived in terms of a scalar function.   The general solution of the equation of motion is obtained, which satisfies the required radiation condition.  The appropriate traction free boundary conditions are also satisfied by the solution to obtain the required secular equation for...

In water supply systems, One of the most important components as safety unit and the current controller (Switching flow and regulate the amount of flow) used in the arrangement of lines of water. In this study, according to multiple ponds in Tanguiyeh dam water pipeline to industrial and mining company Gol Gohar Sirjan Butterfly valve used in these ponds using Fluent software simulation has bee...

We construct a coordinate system for the Kerr solution, based on the zero angular momentum observers dropped from infinity, which generalizes the Painlevé-Gullstrand coordinate system for the Schwarzschild solution. The Kerr metric can then be interpreted as describing space flowing on a (curved) Riemannian 3-manifold. The stationary limit arises as the set of points on this manifold where the ...