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

Results of charge, neutron and matter densities and related form factors for one- proton halo nucleus ⁸B are presented using a two- frequency shell model approach. We choose a model space for the core of ⁷Be different from that of the extra one valence proton. One configuration is assumed for the outer proton to be in 1p_1/2 - shell. The results of the matter density distributions are compared with those fitted to the experimental data. The calculated proton and matter density distributions of this exotic nucleus exhibit a long tail behavior, which is considered as a distinctive feature of halo nuclei. Elastic electron scattering form factors of this exotic nucleus are also studied. The effects of

Many biochemical and physiological properties depend on the size of ions and the thermodynamic quantities of ion hydration. The diffusion coefficient (D) of lanthanide (III) ions (Ln⁺³) in solution assumed (1.558-1.618 ×10⁻⁹ m² s⁻¹) by Einstein–Smoluchowski relation. The association constant (K_A) of Ln⁺³ ions was calculated (210.3-215.3 dm³ mole^-1) using the Shedlovsky method, and the hydrodynamic radius calculated (1.515-1.569 ×10⁻¹⁰ m) by the Stokes-Einstein equation. The thermodynamic parameters (ΔG^o, ΔS^o) also calculated by used suitable relations, while ΔH^o, values are obtained from the lit

The research presented the tagged (aesthetic and expressive characteristics in the works of Jean Dubuffet), so the research objective was: to know the aesthetic and expressive characteristics in the works of (Jean Dubuffet), and the research included four chapters. The aim of the research, the limits of the research, and the definition of terms. The second chapter included four topics. The first topic presented the aesthetic essence and style, while the second topic dealt with expressionism: approaches in concept and meaning.
While the third topic was preoccupied with presenting the aesthetic and expressiveness in the drawings of modernity and beyond, while the fourth topic dealt with: Jean Dubuffet and the experience of raw art. Th

In this paper, a mathematical model consisting of the two harmful
phytoplankton interacting with a herbivorous zooplankton is proposed and studied.
The existence of all possible equilibrium points is carried out. The dynamical
behaviors of the model system around biologically feasible equilibrium points are
studied. Suitable Lyapunov functions are used to construct the basins of attractions
of those points. Conditions for which the proposed model persists are established.
The occurrence of local bifurcation and a Hopf bifurcation are investigated. Finally,
to confirm our obtained analytical results and specify the vital parameters, numerical
simulations are used for a hypothetical set of parameter values.

As the child is growing up, he goes through different phases which will be accompanied by physical and psychological changes. These changes set the basis for processes of designing and making children's clothes which in turn give its required benefits and meet the physiological, psychological and community needs. That will help provide the child with healthy physical and psychological growth.
The aim of this research is to recognize the decoration of clothes by colors and drawings and its role in clothes' richness and children's education. The research limits are objective, The limits are for female (3-5) years old. The research was done in teaching kindergarten in the college of education for women in 2016. The researchers found many

Westiellopsis prlifica was exposed to 1, 2, 3, 5, 7 and 10 ppm from both lead & Cadmium, in order to measure their capacity to remove these metals from the polluted aquatic environment and to study its ability to tolerant them. The algae were grown under optimum conditions.
Westiellopsis prlifica had the ability to remove the lead with percentages about 31.57, 54.42, 62.35, 61.8, 57.02 and 68.34% for the concentrations 1, 2, 3, 5, 7 and 10 ppm, respectively, but it was found that these percentages were be better in the last day of the experiment for some of the concentrations 1, 2 and 3 ppm, While the tolerant of it to lead was up to the concentration 10 ppm.
Westiellopsis prlifica appears ability to remove Cadmium with percent

        Which was entitled : Aesthetic and dramatic dimensions of silence in the feature film , and the researcher clearly define after removing the confusion existing in some authorized sources , as for the concept of silence , adopted in this research is : the death of the audio stream , Hence the researcher shed a light on the aesthetic and the dramatic role of silence in the feature film , through the handing of the silent scenes ( absolute silence ) in the film research divided this research into four chapters . This first Chapter includes : methodological framework , which represents the research problem , which came with the following question : what is the mechanism of productive silence to the

This research deals with a unique and innovative topic, that is the study of complaint in the Quranic text. Despite its importance, it has never been studied before, because most of the complaint 's meanings in the Quranic text is: the in explicit complaint. The mentioned complaint's expressions in different contexts overlap with other purposes, in particular call method and its peripherals like mourn , ask for help , exclamation and others.
Moreover, expressions that reveal complaint are related to the complainant's emotional and psychological status, and the complaint's context.
This research deals with the topic into two sections: The first deals with the important expression of complaint such as: iff, ouah, mooing, crying. The

Euphemism is an important linguistic phenomenon that tends to soften written or oral expressions. Thus, when translators or interpreters face expressions including euphemism, they need to know how to deal with them. The problem of the current paper lies in the effect of rendering euphemistic expressions inaccurately, as such expressions represent the cultural and terminological sense of the original language. Thus, rendering them improperly will affect the sense of the interpreted speech. For this, it is essential for translators in general and simultaneous interpreters in particular to know the importance of utilizing euphemism in the simultaneous interpreting field, which is the main aim of this paper. To this end, a systematic review