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

 The microdrilling and nanodrilling holes are produced by a Q-switched Nd :YAG laser (1064 nm) interaction with 8009 Al alloy using nanoparticles. Two kinds of nanoparticles were used with this alloy. These nanoparticles are tungsten carbide (WC) and silica carbide (SiC). In this work, the microholes and nanoholes have been investigated with different laser pulse energies (600, 700 and 800)mJ, different repetition rates (5Hz and 10Hz) and different concentration of nanoparticles (90%, 50% and 5% ). The results indicate that  the microholes and nanoholes have been achieved when the laser pulse energy is 600 mJ, laser repetition rate is 5Hz, and the concentration of the  nanoparticles (for the two types of n

Pure Polyaniline salt, and protonation PANI by H2SO4 were synthesized by electro-chemical oxidative polymerization of aniline with acidity of H2SO4. The solution was prepared in reaction temperature equal 291 K and the acidity of aqueous solution was 1 molarities. The prepared polyaniline was characterized by FT-IR, the result indicate that the intensity is increase with increasing of applied voltage. The dc conductivity has been measured for bulk polyaniline pure and doped in the form of compressed pellet with evaporated Ohmic Al electrodes in temperature range (303-423) K. The Eav energy of the thermal rate process of the electrical conductivity was determined. The results indicate that the dc conductivity of doped samples are two or t

Buckling analysis of composite laminates for critical thermal (uniform and linear) and mechanical loads is reported here. The objective of this work is to carry out theoretical investigation of buckling analysis of composite plates under thermomechanical loads, and experimental investigation under mechanical loads. The analytical investigation involved certain mathematical preliminaries, a study of equations of orthotropic elasticity for classical laminated plate theory (CLPT), higher order shear deformation plate theory (HSDT) , and numerical analysis (Finite element method), then the equation of motion are derived and solved using Navier method and Levy method for symmetric and anti-symmetric cross-ply and angle-ply laminated plates t

The present research aims at identifying the educational problems and psychological problems of distinguished students at the intermediate level. The research sample consists of (246) students who are randomly selected from four distinguished schools (2) in the Karkh\1 and (2) in the Rusafa\2.

The researcher has constructed two scales for measuring the educational and psychological problems. She ensures the psychometric characteristics of the two scales. Alph-Cronbach and test-retest methodsare used to ensure reliability. Some statistical treatments are used to find out the aims of research. These treatments include the one-sample T-test, two independent samples T-test, and the Pearson correlation coefficient. The results show th

The effective surface area of drug particle is increased by a reduction in the particle size. Since dissolution takes place at the surface of the solute, the larger the surface area, the further rapid is the rate of drug dissolution. Ketoprofen     is class II type drug according to (Biopharmaceutics Classification System BCS) with low solubility and high permeability. The aim of this investigation was to increase the solubility and hence the dissolution rate by the preparation of ketoprofen     nanosuspension using solvent evaporation method. Materials like PVP K30, poloxamer 188, HPMC E5, HPMC E15, HPMC E50, Tween 80 were used as stabilizers in perpetration of differ

Salbutamol sulphate nebules is considered as the most rapid effective route of
administration for treatment of acute attacks of asthma .
This study was carried out to formulate a stable formula of salbutamol nebules
containing 0.1% (2.5mg / 2.5ml) of the active ingredient in a buffered solution .
Stability study in different buffers at pH 3 showed that the longest shelf life was
equal to 3.5 years for formula F .In addition the bioequivalency of this formula
incomparison to ventolin® nebules was measured and it was equal to (± 5.2) %.
Also it was found that there was no significant difference between the formula
and ventolin® nebules regarding their pharmacokinetic parameters which include
elimination