The importance of earnings quality begin increase in recent year . Particulary after collapse the big companies in U.S.A When the Stock Prices of this Companies negative impact after reporting of transitory & unrealized earnings in the iterim reports , in the same time took to this earnings as absis of Future Predictions .

Many of acadmic researchers discusses empirical measures that used to assessments of earnings quality from the perspective of decision usefulness that represent core of FASB's conceptual Framework , and to the economic – based definition of earnings , developed by (Hicks) in 1939.

Tise research attempt to test som of earnings quality measures in commercial

This investigation showed (31) species belonging to (15) genera under (five) families and two orders. The leafminers Dipter families (Agromozidae, Anthomyiidae, Drosophilidae), Agromyzid flies is the highest level of investigated many host plants, but other families have lowest host plants. The synonyms of species were provided from GBIF scarlet's. The date and localities of sampling collection were recorded.

A   snake   is   an   energy-minimizing   spline   guided   by   external

constraint forces and influenced by image forces that pull it toward features such as lines and edges. Snakes are active contour models: they lock onto nearby edges, localizing them accurately. Snakes provide a unified account of a number of visual problems, including detection of edges, lines, and motion tracking. We have used snakes successfully for segmentation, in  which  user-imposed  constraint forces guide the snake near features of interest (anatomical structures). Magnetic Resonance Image (MRI) data set and Ultrasound images are used for our experiments.

This work illustrates an enhanced visible light photocatalytic degradation of methyl orange dye (M.O.) by employing BiOI / BiOCl composites prepared under room temperature and without any organic precursors. Various experimental parameters have been studied, namely; composition of the composite, irradiation time and cell material. Composition D which implied 75% BiOI and 25% BiOCl has shown the highest bleaching of M.O. dye. This confirms the optimum photo-sensitization phenomenon for this composition in comparison to others. In the optimum photo-sensitized composite the electron of the conduction band reveals better reducing power and the hole of the valence band exhibits more oxidative power than those of pure BiOI electron and hole. Acco

In this paper, the delay integral equations in population growth will be described,discussed , studied and transfered this model to integro-differential equation. At last,we will solve this problem by using variational approach.

Computers have been used for numerous applications involving the automatic or semiautomatic recognition of patterns in image. Advanced manufacturing system requires automated inspection and test method to increase production and yield best quality of product. Methods are available today is machine vision. Machine vision systems are widely used today in the manufacturing industry for inspection and sorting application. The objective of this paper is to apply machine vision technology for measuring geometric dimension of an automotive part. Vision system usually requires reprogramming or parameterization of software when it has to be configured for a part or product. A web camera used to capture an image of an automotive part that has been ch

The finite element approach is used to solve a variety of difficulties, including well bore stability, fluid flow production and injection wells, mechanical issues and others. Geomechanics is a term that includes a number of important aspects in the petroleum industry, such as studying the changes that can be occur in oil reservoirs and geological structures, and providing a picture of oil well stability during drilling. The current review study concerned about the advancements in the application of the finite element method (FEM) in the geomechanical field over a course of century.

Firstly, the study presented the early advancements of this method by development the structural framework of stress, make numerical computer solution

    An investigation was provided in this work for the host range of brown soft scale Coccus hesperidum Linnaeus in Baghdad Province.  Five plant species were found infected by this insect, three of these species, Citrusaurantium L. (Rutaceae); Nerium oleander L. (Apocynaceae); Ficuscarica L. (Moraceae) reported earlier, and the remaining two, Dahlia pinnata Cav. (Asteraceae) and Myrtuscommunis L. (Myrtaceae) are recordedhere for the first time as host plants for this pest.

     Many species are resistant to heavy metals in their surrounding polluted environment and Staphylococcus sp. is an example. This study aimed to isolate and characterize bacteria resistant to heavy metals in the Shatt Al-Arab River in southern Basra, Iraq. Based on the morphology and using Vitek II system, and due to their high resistance to heavy metals (mercury and chromium), two species of Staphylococcus (Staphylococcus lentus and Staphylococcus lugdunensis) were chosen and isolated. The minimum inhibitory concentration (MIC) of the isolates against Hg and Cr was determined after 72 h. of incubation in solid media. All isolates were resistant to Hg (2000 mgL^-1) and Cr (4000mgL