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

Abstract

      Value Added Tax (VAT) is one of the most important types of indirect taxes because of its advantages in achieving financial, economic and financial objectives. The introduction of VAT is part of the reform of the structure of the Lebanese public tax system aimed at reducing the fiscal deficit and resulting inflation, which still lacks a general consumption tax. There is also an urgent need to increase treasury revenues , Because of its broad tax base, as it imposes on the consumption of locally produced and imported goods, in addition to the role played by this tax in support of the local product              &nbs

The problem of the study crystallized in the following main question: What is the role of media awareness in building the student’s personality according to the opinions of a sample of middle school students? The importance of the research derives from the importance of media awareness being an important variable in building the student’s personality. The sample size was (50) students at Al-Kadhimiya Al-Sabahiya Preparatory School for Boys. In this research, a scale was used to measure the role of media awareness in building personality through (16) items on three axes (cognitive, skill, emotional), and the validity and reliability of this scale were extracted, and the results showed the following:

In this paper, we present the almost approximately nearly quasi compactly packed (submodules) modules as an application of the almost approximately nearly quasiprime submodule. We give some examples, remarks, and properties of this concept. Also, as the strong form of this concept, we introduce the strongly, almost approximately nearly quasi compactly packed (submodules) modules. Moreover, we present the definitions of almost approximately nearly quasiprime radical submodules and almost approximately nearly quasiprime radical submodules and give some basic properties of these concepts that will be needed in section four of this research. We study these two concepts extensively.

A steganography hides information within other information, such as file, message, picture, or video. A cryptography is the science of converting the information from a readable form to an unreadable form for unauthorized person. The main problem in the stenographic system is embedding in cover-data without providing information that would facilitate its removal. In this research, a method for embedding data into images is suggested which employs least significant bit Steganography (LSB) and ciphering (RSA algorithm) to protect the data. System security will be enhanced by this collaboration between steganography and cryptography.

A simple, precise and accurate spectrophotometric method has been developed for simultaneous estimation of sulfanilamide and furosemide in their mixture by using first and second order derivative method in the ultraviolet region. The method depends on first and second derivative spectrophotometry, with zero-crossing and peak to base line and peak area measurements. The first derivative amplitudes at 214, 238 and 266 nm were selected for the assay of sulfanilamide and 240, 260, 284, 314 and 352 nm for furosemide. Peak area at 201222, 222-251 and 251-281 nm selected for estimation of sulfanilamide and at 229-249, 249270, 270-294, 294-333 and 333-382 nm for furosemide. The second derivative amplitudes at 220, 252 and 274 nm for sulfanilamid

Overall enthalpy and entropy of complex formation were calculated from stability constant measurements at different tempreture also experimental results

The effects of reinforcing polymers with glass and graphite particles on enhancing their flexural properties are investigated.   Five composites were fabricated using the same polymer matrix material with different volume fractions of reinforcement particles. They comprise glass particles and graphite particles each  having volume fractions of 20% and 30% as well as a hybrid composite having 10% glass and 10% graphite. Three-point bending tests using a Universal Testing Machine were carried out on specimens of the above mentioned composites, as well as specimens of the polymer matrix material to determine their flexural properties. The experimental test results indicate that the flexural stiffness of all the composites wer