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 results of studying the effects of M. anisopiliae spores on mosquito, C. quinquefasciatus showed a biological effects represented by immature mortality. The mortality increased proportionally with the concentrations of fungal spores, which reached (at high concentration 2×1011 spores / ml), to 86.6, 56.6% in first and late instar larvae, respectively. An important to mention that cumulative death rate was significantly associated with the time, which reached to 56% at 7 day after treatment. In addition, M. anisopiliae had a long period permanence in aquatic habitats; in which the residual effects stay 30 days in aquatic habitats after treatment at laboratory conditions. Interestingly, the long period exposure of fungal spores (30 minut

Background: Cancer is a lethal disease that results from a multifactorial process. Progression into carcinogenesis and an abnormal cell proliferation can occur due to the micro and macro environment as well as genetic mutations and modifications. In this review, cancer and the microbiota – mainly bacteria that inhabit the tumour tissue – have been discussed. The positive and negative impacts of the commensal bacteria on tumours being protective or carcinogenic agents, respectively, and their strategies have also been described. Methods: Related published articles written in English language were searched from Google Scholar, PubMed, Mendeley suggestions, as well as Google search using a combination of the keywords ‘Microbiota, commens

This paper studies the effect of mean wind velocity on tall building. Wind velocity, wind profile and wind pressure have been considered as a deterministic phenomenon. Wind velocity has been modelled as a half-sinusoidal wave. Three exposures have been studied B, C, and D. Wind pressure was evaluated by equation that joined wind pressure with mean wind velocity, air density, and drag coefficient.

Variations of dynamic load factor for building tip displacement and building base shear were studied for different building heights, different mode shapes, different terrain exposures, and different aspect ratios of building plan. SAP software, has been used in modelling and dynamic analysis for all case studies.

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.

Four local hemolysin producer bacterial isolates were selected, tow of them gram negative bacteria (Escherichia coli ,Pseudomonas aeruginosa ) and the other two were gram positive bacteria (Staphylococcus aureus , Bacillus cereus ). Minimum inhibitory concentration of the aqueous and alcoholic extracts of Punica granatum L. pericarp were determined towards the four bacterial isolates ,results obtaind showed that MICs of the aqueous extract were 200 mg/ml for E .coli and P. aeruginosa isolates while were 5 mg/ml and 2 mg/ml for B. cereus, S. aureus , respectively The MICs for the ethanolic extract were 50 mg/ml , 20 mg/ml ,1 mg/ml ,0.5 mg/ml for E. coli ,P. aeruginosa ,B. cereus ,S. aureus , respectively. The effect of Sub-MICs o

The unconventional techniques called “the quick look techniques”, have been developed to present well log data calculations, so that they may be scanned easily to identify the zones that warrant a more detailed analysis, these techniques have been generated by service companies at the well site which are among the useful, they provide the elements of information needed for making decisions quickly when time is of essence^. The techniques used in this paper are:

• Apparent resistivity R_wa
• R_xo /R_t

   The above two methods had been used to evaluate Nasiriyah oil field formations (well-NS-3) to discover the hydrocarbon bearing formations. A compu

An overall mathematical model for copper pipe corrosion in flowing water was derived based on mass transfer fundamentals where we introduced the effects of boundary layer velocity, bulk flow velocity and the surface oxide protective film on the corrosion rate. A set of experiments were conducted in a straight 10mm diameter copper pipe, flow of water include six velocities of maximum value 7.33m/sec at 200C and 350C. The good agreement between the calculated and experimental corrosion rate values were achieved , the agreement reached 92% .