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: The effect of Helium Neon laser (He-Ne 632.8 nm) was reported to protect cells from damage. We studied lymphocyte cells pre irradiated with (UVC 260 nm) to induce DNA damage. Investigations were carried using gel electrophoresis and test for cell viability. It has also been reported that effect depends on incubation period after damage. The extent of damage to the cells depends on the period of irradiation with UVC also on its intensity.
Objective: In this work we studied the effect of UVC on DNA damage and cell survival
Also study of the effect of He-Ne laser on cell survival after all being pre irradiated with UVC light and its protective effect on DNA post UV damage.
Method: This study was conducted in pathology d

Background: Hypocalcaemia is a well-recognized complication of thyroid surgery. It is the most often transient event that occurs after extensive thyroid resection that may require calcium and/or vitamin D supplements to alleviate or prevent the symptoms.
Objective: of this study is to determine the incidence of hypocalcaemia after thyroid surgery and find out the risk factors involved regarding the patient age, gender, and muscular build, clinical diagnosis, the extent of surgery, ligation of the inferior thyroid artery, pathology report and the experience of the surgeon.
Patients and methods: This prospective study was carried out on 100 patients who underwent thyroid surgery for

 Water represents as a basic intellectual material in the myths of creation and the start of formation, Thus, water has turned into an intellectual material in literary mythological texts in addition to its function in sculptural Mesopotamian sculpture. The research is in three sections: the first section deals with Myth, its concept, peculiarities and types, the second section is about mythological literature, the third section is about the idea of ​​water and mythical literature. The question research question here is that does the idea of water have any impact on mythological literature? And Does it link to sculptural products? The importance of the research is that it shows the human imagination and its relationship to functioni

Arabian Political Regimes: Problems of Policies and Rule; An Introduction to Interpreting (The Arabian Spring) The Arab Region witnessed, since 2011, critical changes overthrew a group of Arab regimes in some of its countries, and the reaction of these changes are still going on up to now. These changes were given lots of justifications and interpretations. The current study tries to concentrate on the most important problems which were due to what was known as (The Arab Spring). The study proposes that the crisis which the countries of the area are exposed to is not spontaneous in many of its aspects. It is totally a crisis of rule and policies. Because it is a reflection of the nature of authority in the Arabian regimes on the one hand

As a result of the increase in wireless applications, this led to a spectrum problem, which was often a significant restriction. However, a wide bandwidth (more than two-thirds of the available) remains wasted due to inappropriate usage. As a consequence, the quality of the service of the system was impacted. This problem was resolved by using cognitive radio that provides opportunistic sharing or utilization of the spectrum. This paper analyzes the performance of the cognitive radio spectrum sensing algorithm for the energy detector, which implemented by using a MATLAB Mfile version (2018b). The signal to noise ratio SNR vs. Pd probability of detection for OFDM and SNR vs. BER with CP cyclic prefix with energy dete

Results of charge, neutron and matter densities and related form factors for one- proton halo nucleus ⁸B are presented using a two- frequency shell model approach. We choose a model space for the core of ⁷Be different from that of the extra one valence proton. One configuration is assumed for the outer proton to be in 1p_1/2 - shell. The results of the matter density distributions are compared with those fitted to the experimental data. The calculated proton and matter density distributions of this exotic nucleus exhibit a long tail behavior, which is considered as a distinctive feature of halo nuclei. Elastic electron scattering form factors of this exotic nucleus are also studied. The effects of

Many biochemical and physiological properties depend on the size of ions and the thermodynamic quantities of ion hydration. The diffusion coefficient (D) of lanthanide (III) ions (Ln⁺³) in solution assumed (1.558-1.618 ×10⁻⁹ m² s⁻¹) by Einstein–Smoluchowski relation. The association constant (K_A) of Ln⁺³ ions was calculated (210.3-215.3 dm³ mole^-1) using the Shedlovsky method, and the hydrodynamic radius calculated (1.515-1.569 ×10⁻¹⁰ m) by the Stokes-Einstein equation. The thermodynamic parameters (ΔG^o, ΔS^o) also calculated by used suitable relations, while ΔH^o, values are obtained from the lit

In this paper, a mathematical model consisting of the two harmful
phytoplankton interacting with a herbivorous zooplankton is proposed and studied.
The existence of all possible equilibrium points is carried out. The dynamical
behaviors of the model system around biologically feasible equilibrium points are
studied. Suitable Lyapunov functions are used to construct the basins of attractions
of those points. Conditions for which the proposed model persists are established.
The occurrence of local bifurcation and a Hopf bifurcation are investigated. Finally,
to confirm our obtained analytical results and specify the vital parameters, numerical
simulations are used for a hypothetical set of parameter values.

Adaptive responses in larval behavior may be of two kinds: Taxis: This involves a change in direction relative to source of a stimulus. Kinesis: Kinesis has no directional component, but involves change in the rate of performance in response to a stimulus. Drosophila larvae exhibited flexible behavioral responses associated with food acquisition and selection for different environmental conditions. In this investigation, we are concerned explosively with kinetic responses to food viability. Third instar larvae were subjected to test for thirty minutes in each of the following conditions i) in distilled water, ii) in Ringer's solution, iii) in glucose solution and on live yeast suspension. In each case the larva was in a thin layer of solu