As Wagenmakers (2007) note, a feasible alternative to the classic NHST procedure should satisfy the following requirements: a) the approach should only depend on observed data, b) results must be independent of researchers' intentions, c) the procedure must orient statistical decisions considering both null and

alternative hypothesis, e) it should be easy to calculate, and f) it must be an objective procedure.

The CIPS panel unit root test is used to test stationarity of residuals, the null hypothesis of the test is that the variable is non stationary and the

alternative hypothesis is that the variable is stationary in nature at this level.

In the

alternative hypothesis conditions, results revealed that the higher the proportion of DIF items to the entire number of items, the higher the value of the fit statistics.

In this case we can observe that the z-test shows that the IT2PE and IT2MPE-DMFP indices of validation are lower than the z-critical value that is equal to -1.645 with a significance level a of 0.05, whose z-values confirm the acceptance of the

alternative hypothesis posed in (15) for these indices of validation tested, demonstrating that the IT2FPCM algorithm is better than the IT2FPCM algorithm for the data clustering of the Ionosphere dataset using the IT2PE and IT2MPE-DMFP indices.

H1:

Alternative Hypothesis; there is a significant difference in the indirect tax as percentage of GDP over the three periods.

Otherwise, we will accept the

alternative hypothesis [H.sub.[alpha]].

On the other hand, the

alternative hypothesis proposed that there is a significant difference in the voluntary disclosure of accounting information between U.S.

When the effect size for the

alternative hypothesis is estimated from previous data, the estimate may not be accurate.

An

alternative hypothesis is that some relationship exists and that types of flooring can either increase or decrease falls.

Alternative hypothesis: media advertising (TV) affects the attraction of clients on Bank Mellat.

If, under the

alternative hypothesis, [[??].sub.1] is no longer a consistent estimator for b, but [[??].sub.2] remains consistent, then it is possible to construct a test of the null hypothesis using the difference between [[??].sub.1] and [[??].sub.2].

If the null is rejected, it is said to be rejected in favor of an

alternative hypothesis.

IPS test is different from LL test with respect to the

alternative hypothesis as LL test assumes common unit root process while IPS assumes individual unit root process.