Determining Full Stage Creep Properties from Miniature Specimen Creep Test

In this work, methods for determining creep properties which can be used to represent the full life until failure from miniature specimen creep tests based on analytical solutions are presented. Examples used to demonstrate the application of the methods include a miniature rectangular thin beam specimen creep test under three-point bending and a miniature two-material tensile specimen creep test subjected to a steady load. Mathematical expressions for deflection and creep strain rate of the two specimens were presented for the Kachanov-Rabotnov creep damage model. On this basis, an inverse procedure was developed which has potential applications for deriving the full life creep damage constitutive properties from a very small volume of material, in particular, for various microstructure constitutive  regions, e.g. within heat-affected zones of power plant pipe weldments. Further work on validation and improvement of the method is addressed.

Evaluation of the Performance of ACTIFLO® Clarifier in the Treatment of Mining Wastewaters: Case Study of Costerfield Mining Operations, Victoria, Australia

A pre-treatment stage prior to reverse osmosis (RO) is very important to ensure the long-term performance of the RO membranes in any wastewater treatment using RO. This study aims to evaluate the application of the Actiflo® clarifier as part of a pre-treatment unit in mining operations. It involves performing analytical testing on RO feed water before and after installation of Actiflo® unit. Water samples prior to RO plant stage were obtained on different dates from Costerfield mining operations in Victoria, Australia. Tests were conducted in an independent laboratory to determine the concentration of various compounds in RO feed water before and after installation of Actiflo® unit during the entire evaluated period from December 2015 to June 2018. Water quality analysis shows that the quality of RO feed water has remarkably improved since installation of Actiflo® clarifier. Suspended solids (SS) and turbidity removal efficiencies has been improved by 91 and 85 percent respectively in pre-treatment system since the installation of Actiflo®. The Actiflo® clarifier proved to be a valuable part of pre-treatment system prior to RO. It has the potential to conveniently condition the mining wastewater prior to RO unit, and reduce the risk of RO physical failure and irreversible fouling. Consequently, reliable and durable operation of RO unit with minimum requirement for RO membrane replacement is expected with Actiflo® in use.

Comparative Study of Equivalent Linear and Non-Linear Ground Response Analysis for Rapar District of Kutch, India

Earthquakes are considered to be the most destructive rapid-onset disasters human beings are exposed to. The amount of loss it brings in is sufficient to take careful considerations for designing of structures and facilities. Seismic Hazard Analysis is one such tool which can be used for earthquake resistant design. Ground Response Analysis is one of the most crucial and decisive steps for seismic hazard analysis. Rapar district of Kutch, Gujarat falls in Zone 5 of earthquake zone map of India and thus has high seismicity because of which it is selected for analysis. In total 8 bore-log data were studied at different locations in and around Rapar district. Different soil engineering properties were analyzed and relevant empirical correlations were used to calculate maximum shear modulus (Gmax) and shear wave velocity (Vs) for the soil layers. The soil was modeled using Pressure-Dependent Modified Kodner Zelasko (MKZ) model and the reference curve used for fitting was Seed and Idriss (1970) for sand and Darendeli (2001) for clay. Both Equivalent linear (EL), as well as Non-linear (NL) ground response analysis, has been carried out with Masing Hysteretic Re/Unloading formulation for comparison. Commercially available DEEPSOIL v. 7.0 software is used for this analysis. In this study an attempt is made to quantify ground response regarding generated acceleration time-history at top of the soil column, Response spectra calculation at 5 % damping and Fourier amplitude spectrum calculation. Moreover, the variation of Peak Ground Acceleration (PGA), Maximum Displacement, Maximum Strain (in %), Maximum Stress Ratio, Mobilized Shear Stress with depth is also calculated. From the study, PGA values estimated in rocky strata are nearly same as bedrock motion and marginal amplification is observed in sandy silt and silty clays by both analyses. The NL analysis gives conservative results of maximum displacement as compared to EL analysis. Maximum strain predicted by both studies is very close to each other. And overall NL analysis is more efficient and realistic because it follows the actual hyperbolic stress-strain relationship, considers stiffness degradation and mobilizes stresses generated due to pore water pressure.

Land Art in Public Spaces Design: Remediation, Prevention of Environmental Risks and Recycling as a Consequence of the Avant-Garde Activity of Landscape Architecture

Over the last 40 years, there has been a trend in landscape architecture which supporters do not perceive the role of pro-ecological or postmodern solutions in the design of public green spaces as an essential goal, shifting their attention to the 'sculptural' shaping of areas with the use of slopes, hills, embankments, and other forms of terrain. This group of designers can be considered avant-garde, which in its activities refers to land art. Initial research shows that such applications are particularly frequent in places of former post-industrial sites and landfills, utilizing materials such as debris and post-mining waste in their construction. Due to the high degradation of the environment surrounding modern man, the brownfields are a challenge and a field of interest for the representatives of landscape architecture avant-garde, who through their projects try to recover lost lands by means of transformations supported by engineering and ecological knowledge to create places where nature can develop again. The analysis of a dozen or so facilities made it possible to come up with an important conclusion: apart from the cultural aspects (including artistic activities), the green areas formally referring to the land are important in the process of remediation of post-industrial sites and waste recycling (e. g. from construction sites). In these processes, there is also a potential for applying the concept of Natural Based Solutions, i.e. solutions allowing for the natural development of the site in such a way as to use it to cope with environmental problems, such as e.g.  air pollution, soil phytoremediation and climate change. The paper presents examples of modern parks, whose compositions are based on shaping the surface of the terrain in a way referring to the land art, at the same time providing an example of brownfields reuse and application of waste recycling.  For the purposes of object analysis, research methods such as historical-interpretation studies, case studies, qualitative research or the method of logical argumentation were used. The obtained results provide information about the role that landscape architecture can have in the process of remediation of degraded areas, at the same time guaranteeing the benefits, such as the shaping of landscapes attractive in terms of visual appearance, low costs of implementation, and improvement of the natural environment quality.

Application of Stochastic Models to Annual Extreme Streamflow Data

This study was designed to find the best stochastic model (using of time series analysis) for annual extreme streamflow (peak and maximum streamflow) of Karkheh River at Iran. The Auto-regressive Integrated Moving Average (ARIMA) model used to simulate these series and forecast those in future. For the analysis, annual extreme streamflow data of Jelogir Majin station (above of Karkheh dam reservoir) for the years 1958–2005 were used. A visual inspection of the time plot gives a little increasing trend; therefore, series is not stationary. The stationarity observed in Auto-Correlation Function (ACF) and Partial Auto-Correlation Function (PACF) plots of annual extreme streamflow was removed using first order differencing (d=1) in order to the development of the ARIMA model. Interestingly, the ARIMA(4,1,1) model developed was found to be most suitable for simulating annual extreme streamflow for Karkheh River. The model was found to be appropriate to forecast ten years of annual extreme streamflow and assist decision makers to establish priorities for water demand. The Statistical Analysis System (SAS) and Statistical Package for the Social Sciences (SPSS) codes were used to determinate of the best model for this series.

The Study of Rapeseed Characteristics by Factor Analysis under Normal and Drought Stress Conditions

To understand internal characteristics relationships and determine factors which explain under consideration characteristics in rapeseed varieties, 10 rapeseed genotypes were implemented in complete accidental plot with three-time repetitions under drought stress in 2009-2010 in research field of agriculture college, Islamic Azad University, Karaj branch. In this research, 11 characteristics include of characteristics related to growth, production and functions stages was considered. Variance analysis results showed that there is a significant difference among rapeseed varieties characteristics. By calculating simple correlation coefficient under both conditions, normal and drought stress indicate that seed function characteristics in plant and pod number have positive and significant correlation in 1% probable level with seed function and selection on the base of these characteristics was effective for improving this function. Under normal and drought stress, analyzing the main factors showed that numbers of factors which have more than one amount, had five factors under normal conditions which were 82.72% of total variance totally, but under drought stress four factors diagnosed which were 76.78% of total variance. By considering total results of this research and by assessing effective characteristics for factor analysis and selecting different components of these characteristics, they can be used for modifying works to select applicable and tolerant genotypes in drought stress conditions.

Analytical Study and Modeling of Free Vibrations of Functionally Graded Plates Using a Higher Shear Deformation Theory

In this paper, we have used an analytical method to analyze the vibratory behavior of plates in materials with gradient of properties, simply supported, proposing a refined non polynomial theory. The number of unknown functions involved in this theory is only four, as compared to five in the case of other higher shear deformation theories. The transverse shearing effects are studied according to the thickness of the plate. The motion equations for the FGM plates are obtained by the Hamilton principle application, the solutions are obtained using the Navier method, and then the fundamental frequencies are found, solving an eigenvalue equation system, the results of this analysis are presented and compared to those available in the literature.

Noise Performance of Magnetic Field Tunable Avalanche Transit Time Source

The effect of magnetic field on the noise performance of the magnetic field tunable avalanche transit time (MAGTATT) device based on Si, designed to operate at W-band (75 – 110 GHz), has been studied in this paper. A comprehensive two-dimensional (2D) model has been developed. The simulation results show that due to the presence of applied external transverse magnetic field, both the noise spectral density and noise measure of the MAGTATT device increase significantly. The noise performance of the device has been found to be further deteriorated if the magnetic field strength is further increased. Hence, in order to achieve the magnetic field tuning of the radio frequency (RF) properties of impact avalanche transit time (IMPATT) source, the noise performance of it has to be sacrificed in fair extent. Moreover, it clearly indicates that an IMPATT source must be covered with appropriate magnetic shielding material to avoid undesirable shift in operating frequency and output power and objectionable amount of deterioration in noise performance due to the presence of external magnetic field.

Effect of Si/Al Ratio on SSZ-13 Crystallization and Its Methanol-To-Olefins Catalytic Properties

SSZ-13 materials with different Si/Al ratio were prepared by varying the composition of aluminosilicate precursor solutions upon hydrothermal treatment at 150 °C. The Si/Al ratio of the initial system was systematically changed from 12.5 to infinity in order to study the limits of Al composition in precursor solutions for constructing CHA structure. The intermediates and final products were investigated by complementary techniques such as XRD, HRTEM, FESEM, and chemical analysis. NH3-TPD was used to study the Brønsted acidity of SSZ-13 samples with different Si/Al ratios. The effect of the Si/Al ratio on the precursor species, ultimate crystal size, morphology and yield was investigated. The results revealed that Al species determine the nucleation rate and the number of nuclei, which is tied to the morphology and yield of SSZ-13. The size of SSZ-13 increased and the yield decreased as the Si/Al ratio was improved. Varying Si/Al ratio of the initial system is a facile, commercially viable method of tailoring SSZ-13 crystal size and morphology. Furthermore, SSZ-13 materials with different Si/Al ratio were tested as catalysts for the methanol to olefins (MTO) reaction at 350 °C. SSZ-13 with the Si/Al ratio of 35 shows the best MTO catalytic performance.

Micromechanical Modeling of Fiber-Matrix Debonding in Unidirectional Composites

Due to variations in damage mechanisms in the microscale, the behavior of fiber-reinforced composites is nonlinear and difficult to model. To make use of computational advantages, homogenization method is applied to the micro-scale model in order to minimize the cost at the expense of detail of local microscale phenomena. In this paper, the effective stiffness is calculated using the homogenization of nonlinear behavior of a composite representative volume element (RVE) containing fiber-matrix debonding. The damage modes for the RVE are considered by using cohesive elements and contacts for the cohesive behavior of the interface between fiber and matrix. To predict more realistic responses of composite materials, different random distributions of fibers are proposed besides square and hexagonal arrays. It was shown that in some cases, there is quite different damage behavior in different fiber distributions. A comprehensive comparison has been made between different graphs.

The Current Practices of Analysis of Reinforced Concrete Panels Subjected to Blast Loading

For any country in the world, it has become a priority to protect the critical infrastructure from looming risks of terrorism. In any infrastructure system, the structural elements like lower floors, exterior columns, walls etc. are key elements which are the most susceptible to damage due to blast load. The present study revisits the state of art review of the design and analysis of reinforced concrete panels subjected to blast loading. Various aspects in association with blast loading on structure, i.e. estimation of blast load, experimental works carried out previously, the numerical simulation tools, various material models, etc. are considered for exploring the current practices adopted worldwide. Discussion on various parametric studies to investigate the effect of reinforcement ratios, thickness of slab, different charge weight and standoff distance is also made. It was observed that for the simulation of blast load, CONWEP blast function or equivalent numerical equations were successfully employed by many researchers. The study of literature indicates that the researches were carried out using experimental works and numerical simulation using well known generalized finite element methods, i.e. LS-DYNA, ABAQUS, AUTODYN. Many researchers recommended to use concrete damage model to represent concrete and plastic kinematic material model to represent steel under action of blast loads for most of the numerical simulations. Most of the studies reveal that the increase reinforcement ratio, thickness of slab, standoff distance was resulted in better blast resistance performance of reinforced concrete panel. The study summarizes the various research results and appends the present state of knowledge for the structures exposed to blast loading.

An Inflatable and Foldable Knee Exosuit Based on Intelligent Management of Biomechanical Energy

Wearable robotics is a potential solution in aiding gait rehabilitation of lower limbs dyskinesia patients, such as knee osteoarthritis or stroke afflicted patients. Many wearable robots have been developed in the form of rigid exoskeletons, but their bulk devices, high cost and control complexity hinder their popularity in the field of gait rehabilitation. Thus, the development of a portable, compliant and low-cost wearable robot for gait rehabilitation is necessary. Inspired by Chinese traditional folding fans and balloon inflators, the authors present an inflatable, foldable and variable stiffness knee exosuit (IFVSKE) in this paper. The pneumatic actuator of IFVSKE was fabricated in the shape of folding fans by using thermoplastic polyurethane (TPU) fabric materials. The geometric and mechanical properties of IFVSKE were characterized with experimental methods. To assist the knee joint smartly, an intelligent control profile for IFVSKE was proposed based on the concept of full-cycle energy management of the biomechanical energy during human movement. The biomechanical energy of knee joints in a walking gait cycle of patients could be collected and released to assist the joint motion just by adjusting the inner pressure of IFVSKE. Finally, a healthy subject was involved to walk with and without the IFVSKE to evaluate the assisting effects.

Unstructured-Data Content Search Based on Optimized EEG Signal Processing and Multi-Objective Feature Extraction

Over the last few years, the amount of data available on the globe has been increased rapidly. This came up with the emergence of recent concepts, such as the big data and the Internet of Things, which have furnished a suitable solution for the availability of data all over the world. However, managing this massive amount of data remains a challenge due to their large verity of types and distribution. Therefore, locating the required file particularly from the first trial turned to be a not easy task, due to the large similarities of names for different files distributed on the web. Consequently, the accuracy and speed of search have been negatively affected. This work presents a method using Electroencephalography signals to locate the files based on their contents. Giving the concept of natural mind waves processing, this work analyses the mind wave signals of different people, analyzing them and extracting their most appropriate features using multi-objective metaheuristic algorithm, and then classifying them using artificial neural network to distinguish among files with similar names. The aim of this work is to provide the ability to find the files based on their contents using human thoughts only. Implementing this approach and testing it on real people proved its ability to find the desired files accurately within noticeably shorter time and retrieve them as a first choice for the user.

A Comparative Analysis Approach Based on Fuzzy AHP, TOPSIS and PROMETHEE for the Selection Problem of GSCM Solutions

Sustainable economic growth is nowadays driving firms to extend toward the adoption of many green supply chain management (GSCM) solutions. However, the evaluation and selection of these solutions is a matter of concern that needs very serious decisions, involving complexity owing to the presence of various associated factors. To resolve this problem, a comparative analysis approach based on multi-criteria decision-making methods is proposed for adequate evaluation of sustainable supply chain management solutions. In the present paper, we propose an integrated decision-making model based on FAHP (Fuzzy Analytic Hierarchy Process), TOPSIS (Technique for Order of Preference by Similarity to Ideal Solution) and PROMETHEE (Preference Ranking Organisation METHod for Enrichment Evaluations) to contribute to a better understanding and development of new sustainable strategies for industrial organizations. Due to the varied importance of the selected criteria, FAHP is used to identify the evaluation criteria and assign the importance weights for each criterion, while TOPSIS and PROMETHEE methods employ these weighted criteria as inputs to evaluate and rank the alternatives. The main objective is to provide a comparative analysis based on TOPSIS and PROMETHEE processes to help make sound and reasoned decisions related to the selection problem of GSCM solution.

Antibiotic Prescribing in the Acute Care in Iraq

Background: Excessive and inappropriate use of antimicrobial agents among hospitalized patients remains an important patient safety and public health issue worldwide. Not only does this behavior incur unnecessary cost but it is also associated with increased morbidity and mortality. The objective of this study is to obtain an insight into the prescribing patterns of antibiotics in surgical and medical wards, to help identify a scope for improvement in service delivery. Method: A simple point prevalence survey included a convenience sample of 200 patients admitted to medical and surgical wards in a government teaching hospital in Baghdad between October 2017 and April 2018. Data were collected by a trained pharmacy intern using a standardized form. Patient’s demographics and details of the prescribed antibiotics, including dose, frequency of dosing and route of administration, were reported. Patients were included if they had been admitted at least 24 hours before the survey. Patients under 18 years of age, having a diagnosis of cancer or shock, or being admitted to the intensive care unit, were excluded. Data were checked and entered by the authors into Excel and were subjected to frequency analysis, which was carried out on anonymized data to protect patient confidentiality. Results: Overall, 88.5% of patients (n=177) received 293 antibiotics during their hospital admission, with a small variation between wards (80%-97%). The average number of antibiotics prescribed per patient was 1.65, ranging from 1.3 for medical patients to 1.95 for surgical patients. Parenteral third-generation cephalosporins were the most commonly prescribed at a rate of 54.3% (n=159) followed by nitroimidazole 29.4% (n=86), quinolones 7.5% (n=22) and macrolides 4.4% (n=13), while carbapenems and aminoglycosides were the least prescribed together accounting for only 4.4% (n=13). The intravenous route was the most common route of administration, used for 96.6% of patients (n=171). Indications were reported in only 63.8% of cases. Culture to identify pathogenic organisms was employed in only 0.5% of cases. Conclusion: Broad-spectrum antibiotics are prescribed at an alarming rate. This practice may provoke antibiotic resistance and adversely affect the patient outcome. Implementation of an antibiotic stewardship program is warranted to enhance the efficacy, safety and cost-effectiveness of antimicrobial agents.

Teachers' Preferences on the Issue of Segregation of Gifted Pupils in Czech Educational System

The issue of inclusion - segregation in the current Czech educational system is highly actual due to changes in legislation. It applies primarily to pupils with special educational needs, but it should also apply to pupils with giftedness. The paper presents chosen results of an exploratory survey that was carried out on a convenience sample of 1101 Czech teachers working in lower secondary education (ISCED2). The rate of teachers´ agreement with segregation of gifted pupils in the education system was monitored during this investigation. A validated questionnaire of our own design was used for the purpose of this investigation. The results were compared across groups of teachers in terms of selected variables. Results show that 36,3 % of teachers incline to segregation (rather than inclusion) of gifted pupils. Teachers who are not educated in this field and have no experience in teaching gifted pupils tend to support their segregation more in comparison with other teachers. Teachers of specialized schools for gifted pupils paradoxically agree with segregation to a slightly lesser extent than teachers from traditional schools, but they also manifest the most hesitant attitude in this issue. Preferences for segregation of gifted pupils are not related to attitudes toward gifted pupils or teachers' self-evaluation in terms of care for the gifted. Investigation indicates that the issue of education of gifted children and their inclusion in the educational system needs more space within the further education of teachers.

Estimation of the Parameters of Muskingum Methods for the Prediction of the Flood Depth in the Moudjar River Catchment

The objective of the study was based on the hydrological routing modelling for the continuous monitoring of the hydrological situation in the Moudjar river catchment, especially during floods with Hydrologic Engineering Center–Hydrologic Modelling Systems (HEC-HMS). The HEC-GeoHMS was used to transform data from geographic information system (GIS) to HEC-HMS for delineating and modelling the catchment river in order to estimate the runoff volume, which is used as inputs to the hydrological routing model. Two hydrological routing models were used, namely Muskingum and Muskingum routing models, for conducting this study. In this study, a comparison between the parameters of the Muskingum and Muskingum-Cunge routing models in HEC-HMS was used for modelling flood routing in the Moudjar river catchment and determining the relationship between these parameters and the physical characteristics of the river. The results indicate that the effects of input parameters such as the weighting factor "X" and travel time "K" on the output results are more significant, where the Muskingum routing model was more sensitive to input parameters than the Muskingum-Cunge routing model. This study can contribute to understand and improve the knowledge of the mechanisms of river floods, especially in ungauged river catchments.

The Use of Software and Internet Search Engines to Develop the Encoding and Decoding Skills of a Dyslexic Learner: A Case Study

This case study explores the impact of two major computer software programs Learn to Speak English and Learn English Spelling and Pronunciation, and some Internet search engines such as Google on mending the decoding and spelling deficiency of Simon X, a dyslexic student. The improvement in decoding and spelling may result in better reading comprehension and composition writing. Some computer programs and Internet materials can help regain the missing awareness and consequently restore his self-confidence and self-esteem. In addition, this study provides a systematic plan comprising a set of activities (four computer programs and Internet materials) which address the problem from the lowest to the highest levels of phoneme and phonological awareness. Four methods of data collection (accounts, observations, published tests, and interviews) create the triangulation to validly and reliably collect data before the plan, during the plan, and after the plan. The data collected are analyzed quantitatively and qualitatively. Sometimes the analysis is either quantitative or qualitative, and some other times a combination of both. Tables and figures are utilized to provide a clear and uncomplicated illustration of some data. The improvement in the decoding, spelling, reading comprehension, and composition writing skills that occurred is proved through the use of authentic materials performed by the student under study. Such materials are a comparison between two sample passages written by the learner before and after the plan, a genuine computer chat conversation, and the scores of the academic year that followed the execution of the plan. Based on these results, the researcher recommends further studies on other Lebanese dyslexic learners using the computer to mend their language problem in order to design and make a most reliable software program that can address this disability more efficiently and successfully.

Grade and Maximum Tumor Dimension as Determinants of Lymphadenectomy in Patients with Endometrioid Endometrial Cancer (EEC)

Introduction: Endometrial Cancer is a common gynecologic malignancy primarily treated with complete surgical staging, which may include complete pelvic and para-aortic lymphadenectomy. The role of lymphadenectomy is controversial, especially the intraoperative indications for the procedure. Three factors are important in decision to proceed with lymphadenectomy: Myometrial invasion, maximum tumor dimension, and histology. Many institutions incorporate these criteria in varying degrees in the decision to proceed with lymphadenectomy. This investigation assesses the use of intraoperatively measured MTD with and without pre-operative histologic grade. Methods: This study compared retrospectively EEC patients with intraoperatively measured MTD ≤2 cm to those with MTD >2 cm from January 1, 2002 to August 31, 2017. This assessment compared those with MTD ≤ 2cm with endometrial biopsy (EB) grade 1-2 to patients with MTD > 2cm with EB grade 3. Lymph node metastasis (LNM), recurrence, and survival were compared in these groups. Results: This study reviewed 222 patient cases. In tumors > 2 cm, LNM occurred in 20% cases while in tumors ≤ 2 cm, LNM was found in 6% cases (p=0.04). Recurrence and mean survival based on last follow up visit in these two groups were not statistically different (p=0.78 and 0.36 respectively). Data demonstrated a trend that when combined with preoperative EB International Federation of Gynecology and Obstetrics (FIGO) grade, a higher proportion of patients with EB FIGO Grade 3 and MTD > 2 cm had LNM compared to those with EB FIGO Grade 1-2 and MTD ≤ 2 cm (43% vs, 11%, p=0.06). LNM was found in 15% of cases in which lymphadenectomy was performed based on current practices, whereas if the criteria of EB FIGO 3 and MTD > 2 cm were used the incidence of LNM would have been 44% cases. However, using this criterion, two patients would not have had their nodal metastases detected. Compared to the current practice, the sensitivity and specificity of the proposed criteria would be 60% and 81%, respectively. The PPV and NPV would be 43% and 90%, respectively. Conclusion: The results indicate that MTD combined with EB FIGO grade can detect LNM in a higher proportion of cases when compared to current practice. MTD combined with EB FIGO grade may eliminate the need of frozen section sampling in a substantial number of cases.

Using “Eckel” Model to Measure Income Smoothing Practices: The Case of French Companies

Income smoothing represents an attempt on the part of the company's management to reduce variations in earnings through the manipulation of the accounting principles. In this study, we aimed to measure income smoothing practices in a sample of 30 French joint stock companies during the period (2007-2009), we used Dummy variables method and “ECKEL” model to measure income smoothing practices and Binomial test accourding to SPSS program, to confirm or refute our hypothesis. This study concluded that there are no significant statistical indicators of income smoothing practices in the sample studied of French companies during the period (2007-2009), so the income series in the same sample studied of is characterized by stability and non-volatility without any intervention of management through accounting manipulation. However, this type of accounting manipulation should be taken into account and efforts should be made by control bodies to apply Eckel model and generalize its use at the global level.