This article investigates, effectiveness of board attributes in constraining the real earning management(REM). I used board size, board independence and non-duality as boards attributes and roychowdhury,s model to measurement of real earning management. He assumed that managers use real activities manipulation that results in abnormal decrease in operating cash flows and discretionary expenditures and abnormal increase in production cost. my sample covers 5 years from 2020 to 2025 for 50 listed companies in Tehran stock exchange that had all desired characteristics. Findings indicate that among board attributes, only board size has important role in constraining real earning management and board independence and duality have no significant relation with REM. This results are useful for investors, and all corporate stakeholders in economic decision making and identifying firms with high disclosure quality.

The effect of conventional annealing on magnetoimpedance of (Fe0.9Co0.1)76.9Cu0.6Nb2.5Si11B9 soft magnetic alloy ribbons was studied. The ribbons used for the research were of different width, 4.4 mm wide and 8.0 mm wide respectively. The influence of structural modifications induced during the heat-treatment on soft magnetic properties and magnetoimpedance (MI) effect have been studied. The structural investigations on both these ribbons revealed the presence of two phases, fine grained α-Fe(Co)Si phase and a residual amorphous phase on heat-treatment. The initial permeability of the two kinds of samples and the relationship between the MI values and the initial permeability were also discussed. In as-quenched state and annealed at low temperatures (lower than 773 K), the 4.4 mm wide ribbons show larger MI values than the 8.0 mm wide ribbons. After annealed at high temperatures (higher than 800 K), the MI values of the 8.0 mm wide ribbons are higher than those of 4.4 mm wide ribbons due to the improved soft magnetic properties. The changes of MI ratio were analysed in terms of magnetic softness and the theory of demagnetizing fields.

The Historic Varaha Narasimha Swami’s temple is located on Simhachalam hill at an elevation of 244 mts, built in the 11th century by the King Sri Krishnadevarayam. Thousands of pilgrims visit the temple from various parts of Andhra Pradesh and Odisha daily. There is no proper parking place or parking slots available for two and four wheelers. In the present work, the parking demand on Simhachalam hill top is studied and proposed a place for two wheeler, four wheeler and bus parking slots based on the analysis. As per the demand about 100 two wheeler slots, 320 four wheelers slots and 20 bus parking slots have been proposed.

This study was carried out at the Aluminum Smelter Plant at Ikot Abasi to determine the concentrations of trace and toxic metals (Fe, Pb, Cu, Zn and Mn) in soils and plants. Results indicate high concentration of metals, particularly Fe, PB and Zn, which may induce serious environmental impacts. Results showed that total and available metals mobility followed the sequence Fe > Pb > Zn > Cu > Mn and Fe > Pb > Zn > Mn > Cu, respectively. Metal concentrations on the control profile were much lower than in the dump site. This raised the possibility of anthropogenic contribution to the dump site. The level of metals in plants was Fe (217+6.7), Mn (24.3+315). Cu 998.0+1.0), Zn (105.6+2.0) and (Pb (175 + 15.4) mgkg-1 respectively. High levels of metals in both soil and plants can cause important environmental problems and /or risk to human health. Correlation matrix for some soil chemical properties showed poor relationship as pH and Fe did not correlate with any metal or other soil properties. However, PB correlated very strongly with Zn (0.982**), Mu (0.986**) and Cu. (0.945**). Very strong correlation relationship existed between available and total metals in soils.

The study aimed at determining the effect of leguminous tree species on nutrient and yield performance of Gnetum africanum. The leguminous tree species intercropped with Gnetum were Leucaena leucocephala and Gliricidia sepium. A land area of 0.081 ha was cleared with machete, demarcated and manually tilled. Three replicated plots were randomly selected for planting Gnetum with Leucaena (T1), Gnetum intercropped with Gliricidia (T2) and plot grown with only Gnetum (T3) serve as Control. Soil analyses were carried out before and after planting, to ascertain the baseline nutrient statues and treatment effects. The seedling of Leucaena already potted, were obtained from Forestry Department Arboretum, University of Uyo, while that of Gliricidia was obtained from the State Ministry of Agriculture (AKADEP). The heights of Leucaena and Gliricidia were approximately 30cm while those of Gnetum averaged 20 cm. Pruning of leguminous tree species was done three times a year and data on plant heights and number of leaves from Gnetum were obtained at four months intervals. Data were analysed using Randomized Complete Block Design (RCBD) and significant means were separated with Fisher’s LSD. The result showed a significant increase in the number of leaves and heights of Gnetum africanum intercropped with Leucaena, followed by Gnetum with Gliricidia while the least was obtained from the Control (T3) (p  0.05). The result also revealed that there was a remarkable improvement in nutrient status of the soil. The saturated exchangeable bases on the sorption site of the soil micelle increased by 20 % in soils receiving T2. Improvement in soil fertility was as a result of incorporating leguminous tree species prunes especially in the subsurface layers where nodulation took place. Therefore, farmers are encouraged to intercrop their arable crops with leguminous tree species for high yield and improvement of soil fertility.