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

By driven the moment estimator of ARMA (1, 1) and by using the simulation some important notice are founded, From the more notice conclusions that the relation between the sign   and moment estimator for ARMA (1, 1) model that is: when the sign is positive means the root      gives invertible model and when the sign is negative means the root      gives invertible model. An alternative method has been suggested for ARMA (0, 1) model can be suitable when

The evolution of cryptography has been crucial to preservation subtle information in the digital age. From early cipher algorithms implemented in earliest societies to recent cryptography methods, cryptography has developed alongside developments in computing field. The growing in cyber threats and the increase of comprehensive digital communications have highlighted the significance of selecting effective and robust cryptographic techniques. This article reviews various cryptography algorithms, containing symmetric key and asymmetric key cryptography, via evaluating them according to security asset, complexity, and execution speed. The main outcomes demonstrate the growing trust on elliptic curve cryptography outstanding its capabi

Biometrics is widely used with security systems nowadays; each biometric modality can be useful and has distinctive properties that provide uniqueness and ambiguity for security systems especially in communication and network technologies. This paper is about using biometric features of fingerprint, which is called (minutiae) to cipher a text message and ensure safe arrival of data at receiver end. The classical cryptosystems (Caesar, Vigenère, etc.) became obsolete methods for encryption because of the high-performance machines which focusing on repetition of the key in their attacks to break the cipher. Several Researchers of cryptography give efforts to modify and develop Vigenère cipher by enhancing its weaknesses.

The present study investigated Haematological changes in Mesopotamichthys sharpeyi, as well as determination genotoxic effects of cadmium chloride on bunni fish by using 120 fingerlings, fish were distributed randomly into four treatments in addition to control group. Fish in first group treated (T1) with cadmium 0.093mg/L with changing water and added cadmium continuously, fish in the second group treated (T2) with cadmium 0.093mg/L with changing water without adding cadmium, third treatment (T3) with cadmium 0.046mg/L with changing water and adding cadmium continuously, and fourth treatment (T4) with cadmium 0.046mg/L with changing water without adding cadmium. Results of blood picture in T1 and T3 showed a significant reduction in red bl

In this article it is proved experimentally that the photon is a particle that has mass and constant wavelength by explaining the effect of refractive index on the wavelength and the natural mass of photon. It is very difficult to measure the mass of photon, a simple and easy process was proposed in this paper to calculate the mass length of photon in vacuum (Y) and in medium (Y*), by measuring the length of laser beam in air (L_air) and in medium (L_med). A new method was postulated to calculate refractive index by using these relations (n = Y*/Y), and (n = L_med / L_air) which supposed a new theory of light.

The aim of this project was to study the in vitro effect of antineoplastic drugs (vincristine and vinblastine) on mice spermatozoa. Eighteen adult (age 8-9 weeks) male mice were divided into three groups equally. The animals in each group were slain by cervical dislocation, the testes were removed and two tails of epididymides isolated. Spermatozoa were obtained from the two tails of epididymides by mincing in 500 µl TCM-199.The first group non-treated (unadded) as a control group, second group added 10 µg/ml of vincristine to TCM-199 and the third group added 10 µg/ml of vinblastine to TCM-199. After 10 minutes from added of vincristine and vinblastin measured the following test: spermatozoa activity, percentage dead spermatozoa and mor

Praise be to God, Lord of the worlds, and the best of prayers, and the completion of the blessing of our master Muhammad Al-Hadi Al-Amin, his family and companions, the righteous and those who followed his path and guided him to the day of judgment.
And after:
It is God's human honor that he has legalized marriage and made optimal goals and intentions for her:
1 establish a safe and reassuring life between the husband and his wife based on the tranquility and love and compassion is achieved through satisfying the instincts of the road project from the verse:  and that He created for you mates from among yourselves to find repose in them and put between you affection and mercy in this are Signs for those who reflect  ()

The study includs,effect of concentration of Lead 0.2 ,0.3 , 0.5, 5 , 10 mg/L and Zinc 0.1,0.5 , 2 , 4 , 8 mg/L lonely or to gether on growth green algae( Scenedesmus quadricauda var . longispina) according to the total qauntity for the cells and the adsorption of the algae to the zn,pb concentration .growth curve and dubbling time growth were calculated with or without there heavy metals . Results shows that there are significant differences (P<0.01) for growth curve and the control. (7.5201 cell /h)and with dubbling times (9.87 cell/h). The heavy metals(Pb, Zn). shows antagonistic effect when both used in media.