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 work deals with thermal cracking of slack wax produced as a byproduct from solvent dewaxing process of medium lubricating oil fraction in AL-Dura refinery. The thermal cracking process was carried out at a temperature ranges 480-540 ºC and atmospheric pressure. The liquid hourly space velocity (LHSV) for thermal cracking was varied between 1.0-2.5 . It was found that the conversion increased (61 - 83) with the increasing of reaction temperature (480 - 540) and decreased (83 - 63) with the increasing of liquid hourly space velocity (1.0 - 2.5).
The maximum gasoline yield obtained by thermal cracking process (48.52 wt. % of feed) was obtained at 500 ºC and liquid hour space velocity 1 . The obtaining liquid product at the best op

ABSTRACT Background: Piezosurgery device is a system developed recently to overcome the limitation of the traditional surgical technique in implant site preparation, which use the principle of ultrasonic microvibrations to create precise & selective cut in bone in harmony with the surrounding tissues. The aim of this study was to evaluate the outcomes of implants inserted by ultrasonic implant site preparation protocol (UISP) using piezosurgery device, regarding the survival rate, stability and other related factors, at 16 weeks postoperative follow up period. Materials and Methods: A total of (24) patients, (6) males and (18) females, aged between (19-51) years old, contributed in this study receiving a total of (42) implants, all of these

In this work, a novel design for the NiO/TiO2 heterojunction solar cells is presented. Highly-pure nanopowders prepared by dc reactive magnetron sputtering technique were used to form the heterojunctions. The electrical characteristics of the proposed design were compared to those of a conventional thin film heterojunction design prepared by the same technique. A higher efficiency of 300% was achieved by the proposed design. This attempt can be considered as the first to fabricate solar cells from highly-pure nanopowders of two different semiconductors.

In this study, gold nanoparticles (AuNPs) were synthesized using a plasma jet system at different exposure times. Using ultraviolet, visible spectra, X-ray diffraction, the nanoparticles were characterized (XRD). A Plasmon surface resonance concentrated at 530, 540, and 533 nm for the prepared AuNPs. The pattern of XRD showed that the extreme peaks of the film reflect crystalline existence. The face-centered cubic structure of the gold nanoparticles was prepared for all samples, with an average crystallite size of 25-40 nm. The effect of AuNPs in vivo on liver function levels was measured. For all doses, we notice an increase in the ranks of liver function in the blood during the period of dosing, and it begins to decrease when the dosi

Background: The preparation of Platelet-rich plasma (PRP) is minimally invasive way, simple, low cost to obtain natural autologous growth factors and is now being widely used in different fields of medicine for its ability to increase the regeneration potential of tissue. The aim of this study was to investigate the effect of local application of autologous PRP gel on acceleration rate of osseointegration period by clinical assessment accomplished by determining the changes in implant stability during 3 months healing period using resonance frequency analysis (RFA). Materials and methods: A total of 28 dental implants were inserted in edentulous maxillae or mandibles of 13 patients using a split mouth design, i.e. each patient was received