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

In the last years, the self-balancing platform has become one of the most common candidates to use in many applications such as flight, biomedical fields, industry. This paper introduced the simulated model of a proposed self-balancing platform that described the self–balancing attitude in (X-axis, Y-axis, or both axis) under the influence of road disturbance. To simulate the self-balanced platform's performance during the tilt, an integration between Solidworks, Simscape, and Simulink toolboxes in MATLAB was used. The platform's dynamic model was drawn in SolidWorks and exported as a STEP file used in the Simscape Multibody environment. The system is controlled using the proportional-integral-deriva

Introduction and Aim: Pseudomonas aeruginosa is a nosocomial infection with an ability to develop high levels of antibiotic resistance. The efflux pump system is one of the mechanisms that is linked to multidrug resistance in P. aeruginosa. In this study, we employed siRNA loaded on gold nanoparticles against the MexA efflux pump gene to decrease the MexA gene expression in P. aeruginosa and estimated antibiotic resistance after gene silencing.   Materials and Methods: This study examined four strains of P. aeruginosa isolated from patients in various hospitals in Baghdad. Bacteria isolated were identified by biochemical tests and Vitek compact 2 system.  Single-stranded siRNA (33bp) designed in this study was loaded onto gold

In this work, the copper metal was treated using Nd:YAG laser with energy 1Joul to enhance corrosion resistance and improve surface properties. The copper metal has many applications in industry as well as water, oil and gas pipes. The same conditions, (laser power density, scan speed, distance between paths, medium gas-air) were applied in the laser surface treatment, After laser treatment, the samples microstructures were investigated using optical microscope (OM) to examine micro structural changes due to laser irradiation. Specimen surfaces were investigated using atomic force microscopy (AFM), X-ray diffraction (XRD), macro hardness, and corrosion test before and after laser treatment to

This paper is illustrates the sufficient conditions of the uniformly asymptotically stable and the bounded of the zero solution of fifth order nonlinear differential equation with a variable delay τ(t)

This work was conducted to study the oxidation of phenol in aqueous solution using copper based catalyst with zinc as promoter and different carrier, i.e. γ-Alumina and silica. These catalysts were prepared by impregnation method.
The effect of catalyst composition, pH (5.6-9), phenol to catalyst concentration ratio (2-0.5), air feed rate (30-50) ml/s, stirring speed (400-800) rpm, and temperature (80-100) °C were examined in order to find the best conditions for phenol conversion.
The best operating conditions which lead to maximum phenol conversion (73.1%) are : 7.5 pH, 4/6 phenol to catalyst concentration, 40 ml/s air feed rate, 600 rpm stirring speed, and 100 °C reaction temperature. The reaction involved an induction period

The inhibitor property of curcuma longa L. extract in different concentrations of simulated refinery wastewater (0.05% - 2% wt) and at various temperatures (30, 35 and 40 ˚C) was investigated using weight loss method. The results showed that the presence of about 1.2 % (v/v) of curcuma extract gave about 84% inhibition indicating its effectiveness on mild steel corrosion in simulated refinery wastewater, besides the adsorption process on the mild steal surface obeyed the Langmuir adsorption isotherm.

Phenylthiourea  (PHTU),was  tested  as  inhibitor for  the  corrosion  of  low  carbon  steel  in different  HCI  acid concentration by mass loss ,and polarization measurements .it was found that (PHTU) is a good inhibitor for the corrosion of low carbon steel in 1,3,and 5N HCI solution ,and its inhibition efficiency (0) increases with its concentration and attains approximately 97% at l g/I .polarization curves indicate that (PHTU) acts as an anodic type inhibitor .the inhibitor was adsorbed on the low carbon steel surface according to the Langmuir adsorption isotherm model. Results show that the rate of corrosion of low carbon steel increased with increasing temperature o