Purpose: The aim of this study is to report a successful management of a sever nonspecific chronic low back pain relating to visceral stiffness and altered respiratory pattern. Clinical Findings: A 33-year-old female with nonspecific low back pain, with abnormal visceral stiffness, pain in the right abdominal side, pain and tenderness in areas of pelvic and respiratory diaphragms and inability in diaphragmatic breathing. Pain severity was reported as 10 based on VAS. MRI findings showed intervertebral disc protrusion at L5-S1 level. Diagnosis: Pain derived from visceral spasms. Management: Four sessions of visceral MANIPULATION with diaphragmatic breathing exercises and general stretching exercises. Results: At the end of 1st session, the pain severity was improved for 80%, at the end of 2nd session the patient was able to perform perfect diaphragmatic breathing and pain severity was reported 3 based on Visual Analogue Scale (VAS). After 3rd session, pain was felt only at the time of wake up.

Today, learners’ interaction and collaborative task performance have attracted increasing attention from language teachers and researchers. The present study investigated whether collaborative pre-planning, task complexity MANIPULATION, and language proficiency level play a role in learners’ interactions. To this end, 128 EFL learners from two different language proficiency levels carried out three different tasks, whose complexity was manipulated based on Robinson’ s task complexity framework. Retrospective semi-structured interviews were conducted which led the researchers to a better understanding of the unobservable underlying PROCESSes they underwent in the pre-task planning stage. The learners’ interactions were closely examined, analyzing all their language related episodes quantitatively as well as qualitatively. The results partially supported the Cognition Hypothesis and highlighted that cognitively demanding tasks provide more learning opportunities as learners confront more challenges, compared to undemanding tasks. The results were highly revealing about the PROCESS learners undergo in the pre-task planning stage, which can be considered by applied linguists, language teachers and material designers in providing considerable learning opportunities.

Managers accomplish earning management through real earning MANIPULATION and accrual earning MANIPULATION. Accomplishment of both options of earnings management has relative restrictions and relative costs. The problem is whether earning management choices accomplish simultaneously or one option accomplished before another. Therefore, the aim objective of this paper is to determine the substitutive relation between earning management choices (i.e. real earning management and accrual management). For hypothesis test in this study, data for 117 listed companies on Tehran Stock Exchange for period of 1380–1388 is used. To test research hypotheses, Hausman test and multiple regression model approach is applied. The results of this research indicate a substitutive relation between accrual earning management and real earning management. Also the results indicate that managers determine real earning management before accrual earning management.

Public confidence in the fairness of stock markets increases their efficiency and liquidity. Manipulating stock market destroys its coherence and decreases public confidence about the authenticity of the market. MANIPULATION of market leads to false and nominal prices and creates misleading appearance of market activity trend.To support the capital market investors, legal systems principally banned MANIPULATION of stock market and have set penalty.Elements of market MANIPULATION crime and prescribed penalties are different in different legal systems with the approval of stock market law in 2005 and according to Article 46 of this law, MANIPULATION of stock market was considered a crime and its punishment was determined.

Nowadays, with the growing use of AFM (Atomic Force Microscope) nanorobots in the fabrication of nanostructures, research in this area has been proliferated. The major limiting of MANIPULATION PROCESS is the lack of real-time observation. Computer simulations have been widely applied to improve the feasibility of the PROCESS. The existing 2D strategies are incapable of presenting the feasibility of the PROCESS. Therefore, 3D simulations of effective forces during the MANIPULATION PROCESS and the control mechanism of the PROCESS have been presented in this research, where the effective parameters are investigated. To evaluate the validity of the presented results, a FEM simulation is proposed. It is observed that the two sets of results (the analytical method and the finite element approach) have adequate correlation, while the discrepancy which is in an acceptable range, is due to the different solving technique of the finite element method. By applying the presented models, it is now possible to accurately predict the effective forces for fabricating the nanostructures.