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

Background: Non-alcoholic fatty liver disease (NAFLD) is the most common liver disorder globally. The prevalence is 25% worldwide, distributed widely in different populations and regions. The highest rates are reported for the Middle East (32%). Due to modern lifestyles and diet, there has been a persistent increase in the number of NAFLD patients. This increase occurred at the same time  where there were also increases in the number of people considered being obese all over the world. By analyzing fatty liver risk factors, studies found that body mass index, one of the most classical epidemiological indexes assessing obesity, was associated with the risk of fatty liver. Objectives: To assess age, sex, and body mass index (BMI) as

Many behavioral researchers pointed out the importance of relaxation techniques in the treatment of different psychological disorders where find  the importance of these techniques in reducing anxiety and stress and the resulted of behaviors and habits, with the development of these techniques are being used to gain public health, whether mental health or physical or mentality, and one of these techniques is music therapy that reduces tension and anxiety and operates a state of relaxation, which is used in the treatment of  patients of dental clinic.                        

Re

This study aimed to investigate the effect of oral administration of pomegranate seed oil on diabetic in male rabbits. A total of 32 adult male rabbits.6 months old weighting 1-2kg were divided in to four equal groups. G- Control (negative) Rabbits were received olive oil, G2- (control positive) Rabbits were received (30 mg/kg B.W/daily of the Pomegranate seed oil orally and daily for 45 day. G3-Rabbits were received (150mg/kg of Alloxan injected Intraperitonealy, G4-Rabbits were received the same dose orally of the Pomegranate seed oil four 45 days. There is significant increase (Insulin, Insulin resistance) and decreased glucose in group received Pomegranate seed oil (G4) as compared with G3 (diabetic group). On conclusion, the administra

Cyanobacteria are prokaryotic photosynthetic communities which are used in biofertilization of many plants especially rice plant. Cyanobacteria play a vital role to increase the plant's ability for salinity tolerance. Salinity is a worldwide problem which affects the growth and productivity of crops. In this work three cyanobacteria strains (Nostoc calcicola, Anabaena variabilis, and Nostoc linkia) were isolated from saline soil at Kafr El-Sheikh Governorate; North Egypt. The propagated cyanobacteria strains were used to withstand salinity of the soil and increase rice plant growth (Giza 178). The length of roots and shoot seedlings was measured for seven and forty days of cultivation, respectively. The results of this investigation showed

    The aim of the current study is to demonstrate the effect of honey on the sperms characteristics (sperm concentration, sperm motility, grade of activity and sperm normal morphology) as well as pregnancy rate in mice. Sperms were obtained from caudal epididymis of male mice and prepared by adding10% of honey to the IVF medium using direct sperms activation technique for 30 minute incubation period before artificial insemination.

    The study revealed a significant (P > 0.05) increase in active sperm motility (grade A and grade B) 49% and pregnancy rate 53.3% in female mice artificially inseminated with sperms. On the other hand, there were no significant differences in sperm con

Cadmium sulfide and Aluminum doped CdS thin films were prepared by thermal evaporation technique in vacuum on a heated glass substrates at 373K. A comparison between the optical properties of the pure and doped films was made through measuring and analyzing the transmittance curves, and the effect of the annealing temperature on these properties were estimated. All the films were found to exhibit high transmittance in the visible/ near infrared region from 500nm to 1100nm.The optical band gap energy was found to be in the range 2.68-2.60 eV and 2.65-2.44 eV for CdS and CdS:Al respectively , with changing the annealing temperature from room temperature to 423K.Optical constants such as refractive index, extinction coefficient, and complex di

Background and objectives: This study aimed at testing the effect of plastic sleeve or barrier, used to cover the guide of the light cure unit to prevent cross-infection, on the shear bond strength and site of bond failure of stainless steel and ceramic orthodontic brackets. Materials and methods: Forty orthodontic brackets; twenty stainless steel and twenty ceramic brackets bonded to forty extracted human maxillary first premolars using light cure adhesive cured with and without the use of a protective plastic barrier on the guide. Comparing the effect of this barrier on the shear bond strength and adhesive remnant index was performed using an independent t-test and Chi-square test. Results: The protective barrier had decreased the shear b