This article provides the conceptual framework for earnings management, which begins by presenting the concept of earnings management, then the actions, motives, techniques, measurement, and then the consequences of this practice. This article also presented studies that dealt with earnings management in the Saudi context. This is because the Kingdom of Saudi Arabia has recently witnessed a clear development in companies and changes in accounting systems which in turn provides an opportunity for more research on earnings management in Saudi Arabia. Several studies provide evidence that EM occurs in Saudi companies, and there are many motivations to practice earnings management in Saudi companies.

City publicity video spreads city images with strong visual impact, and high-quality subtitle translation builds a bridge for cultural exchange. So this paper takes the short video City For Life of Xiong'an as an example and bases on its stylistic features to discuss the strategies of sound and picture synchronization, discourse coherence strategies, and cultural value principles applied by translators in the process of subtitle translation. The translator should strive to achieve textual coherence and cultural transmission on the basis of the inherent characteristics of subtitles.

Background: Excess aromatase activity is common in males with severely impaired sperm production, as shown by low Semen testosterone and somewhat increased estradiol levels. Elevated estrogen levels cause inhibitory effects of the hypothalamic-pituitary-gonadal axis, resulting in a reduction in LH required for testosterone production and FSH to maximize sperm motility. The main objective of this study was to see how an aromatase inhibitor to Improve Semen Quality in Case of Eugonadotropic Hypogonadism. Methods: This Prospective study was conducted in the Department of obstetrics and gynecology, Dhaka Medical College Hospital, Dhaka, Bangladesh during the period from June 2020 to May 2021. The sample size was 40 subfertile men with oligospermia. (≤ 10 million/ml), low semen testosterone level (<300 ng/dl) and low testosterone to estradiol ratio (<10). All patients were treated with Aromatase Inhibitor 2.5 mg daily for 4 months. At the end of the 4 months the semen analysis was performed. Statistical analysis was carried out by using IBM Statistical Package for Social Sciences version 25 for windows (SPSS version 25.0). Results: The sperm concentration, sperm motility and total motile sperm count significantly increased after Aromatase Inhibitor treatment. The side effects were mild and well tolerated. Conclusions: According to the findings of this study, some men with oligospermia, low Semen testosterone levels, and normal gonadotropin levels may have curable endocrinopathy. In infertile males with a low Semen testosterone to estradiol ratio, Aromatase Inhibitor may be administered to enhance sperm parameters.

Background: Adhesive Capsulitis is a frequent issue that can cause serious impairment. There have been many different treatments explored, with encouraging outcomes, but the effectiveness of these interventions is not well supported by the available data. Anecdotally, pulsed radiofrequency (PRF) to the suprascapular nerve (SSN) has been described as a safe and effective procedure. In addition to the PRF SSN, this study provides evidence of therapeutic motor and sensory stimulation. Methods: 110 patients with adhesive capsulitis underwent percutaneous PRF to the SSN under ultrasound guidance, and the results were prospectively evaluated. Patients were split into two groups. The SSN was demonstrated by the first group (60) in the suprascapular region. A second group of 50 people used a radio frequency equipment to apply motor and sensory stimulation (MSS) cycles to the proximal SSN in the supraclavicular area in addition to the PRF. At 2, 8, and 12 weeks, respectively, the pain was monitored using the Visual Analog Scale and active range of motion (AROM) in the shoulder. Results: Patients in both groups reported significantly substantial reductions in pain scores and improved movement all-time points as compared to pre-procedure scores (P<0.001). Supraclavicular pRF with stimulation significantly reduced pain scores and improved shoulder motions at 2 and 4 weeks compared to suprascapular PRF with stimulation (p<0.05). Regarded 12-month follow-up group showed a substantial improvement in shoulder motions (p<0.05), but there was no discernible difference in pain level. Conclusion Proximal PRF SSN with MSS demonstrated encouraging outcomes for early pain relief and enhancement of shoulder functioning. There are financial advantages. Without the need for hospitalization or extended physical therapy sessions, return to work sooner. However, the sample size was too tiny to allow for any significant interpretation.

Introduction: The Fibroscan® is a non-invasive test that assesses liver fibrosis by measuring the degree of liver elasticity. It occupies an important place in the evaluation of hepatic fibrosis in patients with chronic liver disease.The aim is to evaluate the interest of Fibroscan® in the evaluation of hepatic fibrosis in chronic HbeAg negative infections. Materials and methods: All patients with a chronic HbeAg negative infection from April 2019 to June 2022 were included. Chronic HbeAg negative infection is defined by: a normal clinical examination, a normal abdominal ultrasound, normality of transaminases at several times, AgHbs positive, AgHbe negative, and viral DNA less than 2000 IU/ml on quarterly monitoring over 1 year. The interpretation of the Fibroscan® results took into account 10 measurements validated by the device with the interquartile range (IQR) < 30% of the median and a success rate > 60%. Results: Out of a total of 753 Fibroscans® performed, 163 patients had a chronic HbeAg negative infection, i.e. 21.6%. The mean age of the patients was 49.6 ± 11.2. We note a female predominance of 52.1% with a sex ratio of 0.9. The median elasticity value was 5.6 Kpa (2.5 – 20 Kpa). Fibrosis was non-significant in 83.3% and fibrosis was significant in 16.6% (moderate fibrosis: 12%; severe: 1.3% and cirrhosis: 3.3%). There was a failure of the fibroscan in 13 patients (7.9%) with a BMI > 35 kg/m2 despite the XL probe. Conclusion: Fibroscan® showed the absence of significant fibrosis in the majority of patients with chronic HbeAg negative infection. It allowed the diagnosis of significant fibrosis and cirrhosis in 16.6% of cases. The fibroscan is an excellent non-invasive examination for the evaluation of fibrosis in chronic HbeAg negative infections.

Background: Nursing is known to be stressful. Stress detrimentally can influence job satisfaction, psychological well-being, and physical health. There is a need for increased understanding of the stress that nurses experience and how best to manage it. The best coping predictors of mental health were escape–avoidance, distancing, and self-control. Other significant predictors of mental health were support in the workplace, the number of years worked in the unit, and workload. Method: Quantitative cross-sectional study design was used to determine the stress level and coping strategies at tertiary care hospital. 120 nurses working at gastro, medical and surgical wards were selected as sample. Data was collected through the standardized well adopted 31 item questionnaires. Results: results revealed that only (62) 57% nurses are suffering from stress and the used different strategies to manage the stress such as Prayers 55%, Sleeping 9%, exercise 2%, Spending times with friends 5%, Silence during problem 2%, Plan for tour 8%, Music therapy 10%, Walking 1%, Painting 3%, Set prioritises to avoid stress7%. Conclusions: Thus, the process of identifying nurses’ coping with job stress which is linked with the deep and authentic experiences of nurses in relation to job stress, the hidden and visible factors, strategies and methods of nurses’ coping, and also the factors and conditions affecting the coping process of nurses, provide backgrounds and necessary knowledge in order to adopt strategies that reduce or control occupational stress and stressors.

Research conducted to identify the etiologic features of Class III malocclusion showed that this type of deformity involves not only jaws, but the total cranio-facial complex, making it a difficult anomaly to understand. Majority of patients presenting with Class III malocclusions have a combined skeletal and dental discrepancy, making the factors contributing to this anomaly, complex. In skeletal Class III cases, it is challenging to obtain an esthetically and functionally sound occlusal outcome, only with orthodontic treatment. Furthermore, owing to its high rate of relapse it is difficult to maintain a constant post treatment occlusion. The clinical success of orthodontic mini-screws is dependent on many factors such its material characteristics, biomechanics, surgical technique, clinician’s experience, bone depth and quality, primary stability of the mini-screw and oral hygiene of the patient. However, despite its large-scale application in routine orthodontics, its success rate can be further improved. The present article demonstrates the effect of mini-screws on skeletal class III treatment.

The notion of ensuring food for all through rice production in Cameroon dates back to 1954 with the creation of SEMRY (Sociétéd Expansionet de Modernization de la Riziculture de Yagoua). Consequently, rice production in Cameroon was left at the mercy of untrained farmers with limited or no access to input and technology. This study examines the effect of market structure and conduct on the performance of Ndop rice marketing. The research interviewed a total of 50 respondents (19 farmers-traders, 12 millers, 9 wholesalers and 10 retailers) who were selected randomly. The data was analyzed with the use of statistical package for the social sciences (SPSS) version 16.0 and Excel while the Weighted Least Squares regression technique was employed for the estimation of coefficients and test of hypothesis. Performance of the Ndop marketing was captured in a broad dimension which included aspects of product quality and product efficiency, market structure was captured by product homogeneity, entry and exit and market growth rate, while market conduct was captured by the marketing strategy, price strategy and product strategy. Result of the findings revealed that market structure and conduct positively and significantly influences the performance of the Ndop rice marketing. Effort should be directed towards improving the quality and quantity of local rice for it to compete with imported counterpart. This can be achieved by subsidizing cost of milling and monitoring the processing and packaging of locally produced rice at every stage in the marketing chain. The improvement of farm to market roads, the varieties of seeds as well as subsidizing the production process will go a long way to improve market performance.

Sarcoidosis is one of the leading causes of inflammatory eye disease. Patients with ocular sarcoidosis can present with a wide range of clinical presentations and severity. This case demonstrates an unusual presentation of unilateral infiltration of the extra-ocular muscles, sparing the uveal tissues and lacrimal glands. This case highlights the importance of screening for ocular involvement in sarcoidosis, and to consider sarcoidosis in the differential for peri-orbital swelling and diplopia.

With the development of corpus linguistics, more and more corpus tools have come into being. As a relatively powerful annotation tool, UAM corpus tool is worth linguistic scholars’ attention and promoting. This paper aims to review the application of UAM in linguistic field, and tries to summarize the advantages by comparing it with other corpus tools, like AntConc and SPSS. It shows that UAM is more effective and practical with comprehensive functions. Inevitably, due to the combination of both annotation and corpus statistics, users may need extra time to get familiar with the operation procedure and to know what functions a corpus provides before doing research. In a word, UAM corpus tool is a suitable software for corpus annotation and exploration.

Medulloblastoma is a primary central nervous tumour with malignant potential which begins in brain or spinal cord. It is the second most common brain tumour in Children accounting for 20% of cases. It can occur in any age, but most often occur in young children. It is found rare in adult group. It is primarily a cerebellar tumour and as cerebellum is mainly involved in muscle co-ordination, balance and movement hence this tumour symptoms include–headache, nausea, vomiting, dizziness, tiredness, Double Vision, Poor Co-Ordination and unsteady Walk. Treatment Includes Surgery, Chemotherapy And Radiotherapy.

Robert Frost’s “Dust of Snow” is a marvelous poetic creature of simple and concise language, which conveys complex and profound philosophical insight. This article examines how the dramatic encounter between human and nature in this poem embodies Frost’s perspective on nature and human existence. By depicting the dramatic encounter, Frost reveals the therapeutic power of nature as well as its limitations, and expresses his existential concern on human predicament. The seemingly relaxing but perplexing reading experience generated by this poem, as a sort of dramatic encounter between the readers and the literary text, stimulates the readers to ponder on the vulnerability of both nature and human existence. Thus, Frost activates the dramatic power of poetry and fulfills his duty of enlightening wisdom.

Background: This study was conducted at a rural Community of Lahore Pakistan in 2021, to assess the different factors that affect place of delivery and delivery practices. The different factors that affect delivery choices were financial problems, gender role issues and traditional practices, cultural and ethnic values, access to health centers due to distance. Study design and method: A descriptive cross sectional quantitative study design was used. Data was collected from married females through convenient non probability sampling technique and interviews. 70 married females participated in this study. Results: Fear of hospital due to no exposure in health centers , lack of maternal education and cultural values major influence their delivery choice, According to the results approximately 70% of the population had cost issues and 58% preferred to deliver at home because of psychological satisfaction and convenience. Conclusion: The findings of the Research emphasize the need of building maternal health centers to overcome the cost and distance issues. Educating females regarding maternal health. Maternal health centers may effectively reduce the risk of precipitate delivery and traditional delivery practices.

A cross sectional study will be done among a convenience sample of clients attending surgical, medical out-patient clinics of King Salman Armed Forces hospital (KSAFH) in Tabuk city. A pretested structured questionnaire will be utilized in data collection included demographic characteristics and HLS-Q12 Arabic version after its validation.

The effect of bitter leaf (Venonia amygdalina) and water leaf (Talinum triangulare) extracts on blood vitamins and minerals composition of pullet birds were investigated. A total of 456 day-old Isa brown pullet chicks were allotted to four dietary treatments in six replicates in a completely randomized design experiment. Aqueous extracts of bitter leaf and water leaf were used as test dietary treatments for the birds. In treatment 1, a commercial multivitamin (vitalyte) was given in water (1g/L) to the birds to serve as the control. In treatments 2 and 3 aqueous extracts of bitter leaf and waterleaf were given at 100ml/L of water, while in treatment 4 mixed bitter leaf and water leaf aqueous extract (50% each in composition) was given. On the last day of the feeding trial, blood samples were collected from the birds for vitamins and minerals analysis. The observed results showed that dietary treatments significantly affected the blood serum parameters. Vitamin A was significantly higher (P < 0.05) in the vitalyte birds. The values ranged from 0.27iu in the bitter leaf birds to 0.37iu in the vitalyte. Vitamin C was more abundant (1.84iu) in the bitter leaf treated pullets and was significantly reduced (1.21iu) in the vitalyte. Vitamin D was significantly (P < 0.05) higher (0.35 iu) in the water leaf as well as vitamin E (10.14iu) while they were highly reduced considerably in the vitalyte administered birds, 0.16 and 4.83iu respectively. On mineral composition, while bitter leaf was the highest Ca (14.24mg/dl) source, K (5.46 mmol/L) and Mg (2.78mg/dl) were highly increased in the water leaf administered birds. Pullets on the control vitalyte had higher Na (132.75 mmol/L) and Fe (1.42g/dl). It can however be concluded that bitter leaf and water leaf as used in this study are potential sources of some vitamins and minerals in pullet chick nutrition.