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

Some new mono isoimides of asymmetrical pyromillitdiimide derived from pyromellitic dianhydride were synthesized and studied by their melting points, FTIR, and 1HNMR spectroscopy and CHN analysis (for some of them) and it was proved that the mechanism of the formation of these isoimides followed, the mechanism suggested by Cotter et al. by using N, N─-dicyclohexylcarbodiimide as dehydrating agent, in spite of the groups attached to the phenyl moiety as mentioned in literatures.

The presentwork is a theoretical study in the field of charged particle optics. It concentrates on the design of electrostatic enzil lens for focusing charge particles beams, using inverse method in designingthe electrostatic lens. The paraxial ray equation was solved to obtain the trajectory of the particles, the optical properties such as the focal length and spherical and chromatic aberration coefficients were determined. The shape of the electrode of the electrostatic lens were determined by solving poison equation and the results showed low values of spherical and chromatic aberrations, which are considered as good criteria for good design.

The following dilutions -710X46, -610X46, -510X46 of Bacillus thuringiensis were used for bioassay against the different larval instar of the potato tuber moth Phthorimaea operculella by the spraying method, the results showed that there was no significant influence in the percentage of egg hatching in comparison with the control. The sensitivity of larval stages was reduced with the increasing the age and exposure period. The study also showed that the larvae infected with B.t. stopped feeding, movement and a general paralysis causing the death of larva after (24-48) hours , and the larva color was changed from the natural waxy colour to brown finally to the black after death.

Tafsir, ‘interpretation’ is one of the most important sciences the Muslims need. Because Allah, Almighty, revealed the Qur’an to be a way of life for the Muslims in which the healing of what is in the chest, including their goodness and their peasant. Allah says:
“O people, an admonition has indeed come to you from your Lord and a healing for what is in the hearts; and a guidance and a mercy for the believers.”
In order to achieve the goal for which God revealed the Quran must be understood and managed verses:” This is a Book that We have revealed to you abounding in good, that they may ponder over its verses, and that those who have understanding may be mindful.”
The Prophet (PBUH) and his companions understood t

Abstract Background Infections with helminths are associated with deficient sanitary facilities, unsafe human waste disposal, inadequate and lack of safe drinking water, and low socioeconomic status. Objective To determine the prevalence of some gastrointestinal helminths among Iraqi people, and association of infections with age, sex, and region in Iraq. Method This study is retrospective, including reported cases of infections using an available surveillance database from January 2013 to December 2013 of all provinces of Iraq by the Ministry of Health. Result The overall prevalence of gastrointestinal helminthiasis was 1.39%. Enterobius vermicularis found to be the predominant helminth parasite. No significant (P < 0.05) rel