This study uses the performance of the discretionary estimation models by using a sample of listed companies in the Netherlands and Germany. The actual accounting framework provides a wide opportunity for managers to influence data in financial reporting. The corporate reporting strategy, the way managers use their discretionary accounting, has a significant effect on the company's financial reporting. The authors contribute to the literature through enhancement to these models to accomplish better effects of identifying earnings management as well as to present evidence that is particular to the Dutch and German setting.

For this, we followed the methodology of Dechow, Sloan, and Sweeney (1995) and Chan

This paper contains an equivalent statements of a pre-  space, where  are considered subsets of with the product topology. An equivalence relation between the preclosed set  and a pre-  space, and a relation between a pre-  space and the preclosed set  with some conditions on a function  are found. In addition, we have proved that the graph  of  is preclosed in if  is a pre-  space, where the equivalence relation  on  is open.

     On the other hand, we introduce the definition of a pre-stable ( pre-stable) set by depending on the concept of a pre-neighborhood, where we get that every stable set is pre-stable. Moreover, we obtain that

The importance of research is to be considered by highlighting the tax policy in Iraq which extended for successive measurement of the amount of tax receipts for respective periods, the research problem represents security, economic and political issues that Iraq suffered which were very difficult since Nineties of the last century until now that led to a lake of clarity in tax policy trends, volatility in it and finally reflected on the tax revenues increase or decrease. One of the main recommendations of the research is: (The necessity to develop a deliberate strategy for tax policy in Iraq which should take into account financial, economic, and social goals in appropriate way).

There is various human biometrics used nowadays, one of the most important of these biometrics is the face. Many techniques have been suggested for face recognition, but they still face a variety of challenges for recognizing faces in images captured in the uncontrolled environment, and for real-life applications. Some of these challenges are pose variation, occlusion, facial expression, illumination, bad lighting, and image quality. New techniques are updating continuously. In this paper, the singular value decomposition is used to extract the features matrix for face recognition and classification. The input color image is converted into a grayscale image and then transformed into a local ternary pattern before splitting the image into

Abstract: In the current research the absorption and fluorescence spectrum of Coumarin (334) and Rhodamine (590) in ethanol solvent at different concentration (10-3, 10-4, 10-5) M had been studied. The absorption intensity of these dyes increases as the Concentration increase in addition to that the spectrum was shifted towards the longer wavelength (red shift). The energy transfer process has been investigated after achievement this condition. The fluorescence peak intensity of donor molecule was decrease and its bandwidth will increases on the contrary of the acceptor molecule its intensity increase gradually and its bandwidth decreases as the acceptor concentration increase.

A theoretical study by using computer model is presented to study the energy characteristics of the vibrational – rotational levels as a function of the vibrational and rotational quantum number, respectively. The calculations were based on the basis of a multilevel model taking into account the non-equilibrium population of the rotational levels. The computational investigation has been performed to examine the vibrational-rotational characteristics of some hydrogen halides chemical laser molecules. This program takes into account the various molecules of chemical lasers such as, Hydrogen Fluoride (HF), Deuterium Fluoride (DF), Hydrogen Chloride (HCl), and Deuterium Chloride (DCl). The practical difficulties associated with this

Background: Energy drinks are non alcoholic beverages which contain stimulant drugs chiefly caffeine and marketed as mental and physical stimulators. Consumption of energy drinks is popular practice among college students as they are exposed to academic stress. Caffeine which is the main constituent of energy drinks could become an addictive substance or cause intoxication. Objectives: This study aims to assess the prevalence of energy drinks consumption among medical students of alkindy college of Medicine.Type of the study: A cross sectional study.Methods: It was performed at alkindy medical college on March 2016. A total number of 600 students were contacted to participate in this study. A self administered questionnaire was used to c

Fingerprints are commonly utilized as a key technique and for personal recognition and in identification systems for personal security affairs. The most widely used fingerprint systems utilizing the distribution of minutiae points for fingerprint matching and representation. These techniques become unsuccessful when partial fingerprint images are capture, or the finger ridges suffer from lot of cuts or injuries or skin sickness. This paper suggests a fingerprint recognition technique which utilizes the local features for fingerprint representation and matching. The adopted local features have determined using Haar wavelet subbands. The system was tested experimentally using FVC2004 databases, which consists of four datasets, each set holds

In this paper, the dynamic of quark and anti-quark interaction has been used to study the production of photons in the annihilation process based on the theory of chromodynamic. The rate of the photon is to be calculated for charm and anti-strange interaction c→γg system with critical temperature 113 and 130 MeV and photon energy GeV/c. Here the critical temperature, strength coupling and photons energy are assumed to be affected dramatically on the rate of photons emission of state interaction c, which can form gluon possible structures and photon emission state. The decreased photons emission yields with increased strength couple of quarks reaction due to increase critical temperature from 113 MeV to 130 MeV were predicted. We

In the current research the absorption and fluorescence spectrum
of Coumarin (334) and Rhodamine (590) in ethanol solvent at
different concentration (10-3, 10-4, 10-5) M had been studied. The
absorption intensity of these dyes increases as the Concentration
increase in addition to that the spectrum was shifted towards the
longer wavelength (red shift). The energy transfer process has been
investigated after achievement this condition. The fluorescence peak
intensity of donor molecule was decrease and its bandwidth will
increases on the contrary of the acceptor molecule its intensity
increase gradually and its bandwidth decreases as the acceptor
concentration increase.