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

A laboratory experiment was carried out according to a completely randomized design with four repetitions on the seeds resulting from a field experiment applied for the two seasons, 2020 and 2021, to find out the effect of the cultivars (Ambar 33, Yasamin, Dijlah, Ambar Al-Baraka and Furat 1) and the harvest dates (at physiological maturity and after 7 and 14, 21 and 28 days of physiological maturity) on the vigour of rice seeds. The results showed the superiority of the seeds of the cultivar Anbar Al-Baraka at first and final counting, dry weight of the seedling, seedling vigor index and electrical conductivity, and the superiority of the seeds of Dijla cultivar at accelerated aging test and cold test without significant difference with th

Background: Cancer is a lethal disease that results from a multifactorial process. Progression into carcinogenesis and an abnormal cell proliferation can occur due to the micro and macro environment as well as genetic mutations and modifications. In this review, cancer and the microbiota – mainly bacteria that inhabit the tumour tissue – have been discussed. The positive and negative impacts of the commensal bacteria on tumours being protective or carcinogenic agents, respectively, and their strategies have also been described. Methods: Related published articles written in English language were searched from Google Scholar, PubMed, Mendeley suggestions, as well as Google search using a combination of the keywords ‘Microbiota, commens

The study includs,effect of concentration of Lead 0.2 ,0.3 , 0.5, 5 , 10 mg/L and Zinc 0.1,0.5 , 2 , 4 , 8 mg/L lonely or to gether on growth green algae( Scenedesmus quadricauda var . longispina) according to the total qauntity for the cells and the adsorption of the algae to the zn,pb concentration .growth curve and dubbling time growth were calculated with or without there heavy metals . Results shows that there are significant differences (P<0.01) for growth curve and the control. (7.5201 cell /h)and with dubbling times (9.87 cell/h). The heavy metals(Pb, Zn). shows antagonistic effect when both used in media.

The archaeological and religious sites play a prominent role in the rest of the other tourist activities as cultural and spiritual needs that can not be dispensed with. Archaeological sites represent cultural origins of the nation. Religious sites represent the state of man's orientation to God in places of worship . The focus was on the city of Babylon because it is an ancient city and tourist because of its characteristics and elements. The importance of the city of Babylon is illustrated by highlighting its archeological and religious status through its geographical distribution. This gives the subject special importance for the purpose of knowing the city's important sites. And come out with a number of results and a set of recommend

This study was conducted in a laboratory experiment at the University of Baghdad, College of Science, computing Department, 5 km from the center of Baghdad city, in 2021 to evaluate the sorting method for the tomato crop. The experiments were conducted in a factorial experiment under a complete randomized design with three replications and using SAS analysis, artificial neural network, image processing, the study of external characteristics, and physical features; fruit surface area and fruit circumference were 1334.46 cm2,57.53 cm2 and free diseases. The error value was less than zero, while training with outputs recorded the highest value and which was 5. The neural network's performance between the input and the mean square of th

The use of appropriate and accurate language is of utmost importance when describing people on the move and their dilemma, particularly refugees and displaced persons who have unique legal protection. So, there are a lot of scholars who have investigated the United Nations High Commissioner for Refugees’ (UNHCR) reports, but no one has examined representational and interactional meanings of UNHCR reports. Accordingly, this research aims to explore the role of UNHCR reports in enhancing the value of the humanitarian, which is attributed to the uniqueness of its use of language. The current study investigates the manner in which the textual content interacts with the images that are associated with the category of the UNHCR reports. Four re