The growing population and the rising standard of living in cities as well as the increased commercial, industrial and agricultural activities around the world led to
massive production of waste containing different materials and one of them is the municipal solid waste (MSW), so there is a major problem facing the cities around the world about the waste, how to collect, transfer it and how to discard it. Because the accumulation of wastes, whether in the city alleys or in its squares and especially in its residential areas affect the health of their populations besides this situation will be a major indication of the deteriorating quality of life in the city, as hygiene considered a fundamental criterion for the city beauty as well

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

            That analytical procedures are of analytical tools important because it gives assurance to the auditor-free financial statements of the economic units replace the audit of cases offraud and errors and distortions, and thereby to increase the effectiveness of the audit process and confirm the possibility oftrust and reliance on the financial statements that Adfgaha auditor.
Inspite of identify evidence of proof necessary to enhance the auditor's opinion the results reached in the audit p

The current research aims to test the impact of the strategy of merger (as an explanatory variable) in human resources management practices (as a response variable), and the importance of the subject being an important topic that mimics the Iraqi environment, where has seen many mergers that have not been addressed by former researchers in the field. In addition, the future prospects carry many mergers, and the problem of research was the lack of understanding among departments in how to manage the integration and deal with it, on the basis of scientific which reflected negatively on the practices of human resources management, and the research was based on two main hypotheses Six sub-hypotheses emerge to explore the correlation

ABSTRACT

The research aims to identify the role of scientific planning of inventory by determining the quantity of economic demand and the number of times of purchase and associated annual total costs to achieve a sufficient and appropriate level of inventory . The research was based on the case study methodology. Materials of increasing demand in the Institute of Technical Management and knowledge of the degree of conformity of the procurement plan with the standard indicators adopted in a scientific method ,its include economic order quantity and number of purchasing times .
one of The main results  of the research was  the existence of a large difference between the quantity of the economic purchase of ea

The effect of chronic exposure to two different levels of cadmium chloride (CdCl2) 30 ppb and 40 ppb in drinking water for 12 weeks on thyroid function of mature male rabbits was studied. Eighteen mature male rabbits  were randomly divided into three groups (each of six ) , control group (group I ): were offered ordinary tap water , and treated groups (II and III ) were offered tap water containing 30ppb and 40 ppb respectively for 12 weeks .Serum concentration of  thyroxin (T4 ) and triiodothyronine (T3) were measured every six weeks ,as an index  of  thyroid function , further more ,  section of thyroid gland were prepared for histological studies. The results showed that  chronic exposure of male rabbits

In this paper, we made comparison among different parametric ,nonparametric and semiparametric estimators for partial linear regression model users parametric represented by ols and nonparametric methods represented by cubic smoothing spline estimator and Nadaraya-Watson estimator, we study three nonparametric regression models and samples sizes  n=40,60,100,variances used σ²=0.5,1,1.5 the results  for the first model show that N.W estimator for partial linear regression model(PLM) is the best followed the cubic smoothing spline estimator for (PLM),and the results of the second and the third model show that the best estimator is C.S.S.followed by N.W estimator for (PLM) ,the

This study aims to conduct an exhaustive comparison between the performance of human translators and artificial intelligence-powered machine translation systems, specifically examining the top three systems: Spider-AI, Metacate, and DeepL. A variety of texts from distinct categories were evaluated to gain a profound understanding of the qualitative differences, as well as the strengths and weaknesses, between human and machine translations. The results demonstrated that human translation significantly outperforms machine translation, with larger gaps in literary texts and texts characterized by high linguistic complexity. However, the performance of machine translation systems, particularly DeepL, has improved and in some contexts

     Malnutrition, anemia, and micronutrient deficits may be associated with Enterobius vermicularis infection. Hence, the subject has recently received a lot of attention. The goal of this study was to analyse the nutritional, hematological and micronutrient status of children infected with E. vermicularis. This research was carried out in Baghdad from October 2021 to the end of March 2022. The study comprised 100 children of both sexes, ranging in age from 3-16 years. All individuals nutritional status was assessed using the weight-for-age Z score and the height-for-age Z score. As well as cellophane tape samples and blood samples were collected from all individuals. The cellophane tape samples were examined under microscope f