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

The toxicity effect of some heavy metals (Lead, Cadmium, Copper, and Zinc) on the growth of alga Scenedesmus dimorphus which belongs to the Division of Chlorophyta was studied and depended on the total cell number . The growth rate and doubling time were also calculated accordingly in present of absent of the the heavy metals . There were differences in toxic effects of the metals (p<0.05) . The growth was decreased gradually with alga when exposured to Lead at 15,20 and 25 mg/l in comparison with the control , mean while 30 mg/l caused an acute decrease in growth . Treating the alga with 0.05,0.1,0.5 mg/l concentration of Cadmium the number of cells decreased while at 1 mg/l the effect was more pronounced . As for Copper the conc

The effect of internal acoustic excitation on the leading-edge, separated boundary layers and the aerodynamic performance of NACA23015 cross section airfoil are examined as a function of excitation location with ranging frequency range (50-400) Hz of the introduced acoustic. Tests are separately conducted in two sections, open type wind tunnels at the Reynolds number of 3.3x105 for measurement at angle of attack (0, 3, 6, 9 &12) deg. and 3x104 for the visualization at angle of attack (12) deg. based on the airfoil chord. Results indicated that the excitation frequency and the excitation location are the key parameters to alter the flow properties and thus to improve the aerodynamic performance. The most effective excitation frequency

Crocidolomia binotalis (Cb) (Zeller) is one of the main pests of cabbage which is difficult for farmers to control in the Ijen Crater in Indonesia. The demand for cabbage in Indonesia is increasing every year, so intensification efforts are continuously being made. Farmers intensively use synthetic pesticides as the primary control of Cb. The purpose of this study is to examine several control agents that can be used as an alternative to synthetic pesticides. Then, it provides recommendations to Ijen Crater farmers to adapt in reducing the use of synthetic pesticides. The biopesticide used was based on the Nuclear Polyhedrosis Virus strains of Spodoptera litura (SlNPV) and Helicoverpa armigera (HaNPV), botanical pesticides, and

Many urban and rural areas fall under the impact of disasters, whether natural or industrial, and with increasing complexity in urban areas, with diversity of economic, social and political components, and technological and cognitive development, the effects of disasters and wars have increased with the time, where disasters are affecting all aspects of life, causing great waste of property and lives, also displacement of populations and disruption of economic life, these effects are multiplied if they are not dealt with in sound curricula and scientific strategies.

The research aims to identify the experiences of some countries and their strategies and effective programs in reconstruction after exposure to disasters and wars wit

Background: Cisplatin is a widely used antineoplastic drug in different types of cancers (ovarian, testicular, and hematological) with several types of adverse effects, including testicular toxicity. Fimasartan is a newer angiotensin-receptor blocker (ARB) that has antioxidant and anti-inflammatory properties. Omega-3 is an unsaturated fatty acid that has antioxidant and anti-inflammatory effects. Objective: to evaluate the protective effects of fimasartan alone or in combination with omega-3 against cisplatin-induced testicular toxicity. Methods: Thirty Wistar rats were divided into five groups: control group, cisplatin-treated group, fimasartan+cisplatin group, fimasartan+omega-3+cisplatin group, and omega-3+cisplatin group. Trea

This study was aimed to investigate the protective effect of vitamin D on L-arginine induced acute pancreatitis in rats. Twenty eight white Albino rats of both sexes were divided into 4 equal groups. Negative control rats (group I) intra-peritoneally injected with normal saline, positive control (group II) rats induced acute pancreatitis with L- arginine, group III rats treated with a single dose of vitamin D, and group IV treated with single dose of vitamin D prior to first dose of L- arginine. Serum amylase, lipase and cytokines such as tumour necrosis factor –alpha (TNF-α), interleukin-1 beta (IL1β); in addition, my eloperoxidase (MPO) enzyme activity in the pancreas were measured. In acute pancreatitis group (group II), there was a

The products of composites material are very sesetive to many variables, such as manufacturing process, additive materials, …. etc. Filler or additive plays a major role to determine the formation of the properties and behavior of the composites. In this study, polyethylene terephthalate-based compounds were produced and characterized. The work is concerned to prepare samples of Polyethylene terephthalate (PET) - zinc-ferrite (ZnFe₂O₄) with different addition ratio as zinc-ferrite (1, 2, 5, 10, 15 and 20) wt% obtained from mixing the solution with a hot pressing method applied under optimum conditions. The densities of the composites for all samples were calculated. Through the work the diffusion of zinc-ferrite i

The Iraqi-Kuwaiti relations represent a great issue for the Arab-Arab relations. This relation is characterized by specificity for the tension since the foundation of the State of Kuwait until late. There are many factors that prevented the fulfillment of the aspiration towards the development of the relations, perhaps the most important of which is the issue of Mubarak Great Port which is a difficult issue as far as the relation between the two states is concerned. One year after Iraq put the cornerstone of the Great Faw Port. This is considered as the most important hurdle in front of constructing the relations with the neighbor Kuwait