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 study examined the assessment of raw water and drinking water projects of  Diyala Governorate for the year 2017, amounting to (24) projects, The average per capita supply of potable water (0.396 m3 / day/person), which is less than the global standard for the average per capita of drinking water, and constitute water rumors within the network of water transport in the province (3%), and the water of raw and drinking value within the limits allowed to be used by Iraq and the global indicators of {Total acidity, alkaline, acidic function, chlorides, magnesium, Electrical conductivity, total soluble salts, sodium, potassium, sulfates, turbidity other than (raw water)}. While the index of calcium only a value higher than the limits

This paper includes an experimental study of hydrogen mass flow rate and inlet hydrogen pressure effect on the fuel cell performance. Depending on the experimental results, a model of fuel cell based on artificial neural networks is proposed. A back propagation learning rule with the log-sigmoid activation function is adopted to construct neural networks model. Experimental data resulting from 36 fuel cell tests are used as a learning data. The hydrogen mass flow rate, applied load and inlet hydrogen pressure are inputs to fuel cell model, while the current and voltage are outputs. Proposed model could successfully predict the fuel cell performance in good agreement with actual data. This work is extended to developed fuel cell feedback

This article will address autoclave design considerations and
manufacturing working with high pressure low temperature
supercritical drying technique to produce silica aerogel. The design
elects carbon dioxide as a supercritical fluid (31.7 oC and 72.3 bar).
Both temperature and pressure have independently controlling
facility through present design. The autoclave was light weight (4.5
kg) and factory-made from stainless steel. It contains a high pressure
window for monitoring both transfer carbon dioxide gas to liquid
carbon dioxide and watching supercritical drying via aerogel
preparation process. In this work aerogel samples were prepared and
the true apparent densities, total pore volume and pore size

Risks are confronting the foundations of buildings and structures when exposed to earthquakes which leads to high displacements that may cause the failure of the structures. This research elaborates numerically the effect of the earthquake on the vertical and lateral displacement of footing resting on the soil. The thickness of the footing and depth of soil layer below the footing was taken as (0.5, 1.0, and 2.0 m) and (10, 20 and 40m), respectively. The stiffness ratio of soil to footing was also elaborated at 0.68, 0.8, 1.0, and 1.7. The results showed an increase in the verticle displacement of footing as the duration of the earthquake increases. The increase of soil layer thickness below the footing leads to a reduction in the vertical

Siderophores are low molecular weight organic compounds produced by microorganisms growing under low iron concentration.In this study we describe the detection, production and extraction of siderophores secreted by Acinetobacter baumannii (Multiple-drug resistant ) pathogens. One hundered twenty Gram –negative non lactose fermenter bacilli isolates have been collected from three hospitals at Baghdad city over three months. Primary identification of these isolates is performed by standard diagnostic methods (biochemical tests and API 20 NE); 19 clinical isolates of A. baumannii are cultured on CHROMagar (highly selective medium for detection of MDR Acinetobacter) as well as diagnoses is documented by using Vitek 2 system. Isolates are exa