The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

The aim of this paper is to compare between classical and fuzzy filters for removing different types of noise in gray scale images. The processing used consists of three steps. First, different types of noise are added to the original image to produce a noisy image (with different noise ratios). Second, classical and fuzzy filters are used to filter the noisy image. Finally, comparing between resulting images depending on a quantitative measure called Peak Signal-to-Noise Ratio (PSNR) to determine the best filter in each case.
The image used in this paper is a 512 * 512 pixel and the size of all filters is a square window of size 3*3. Results indicate that fuzzy filters achieve varying successes in noise reduction in image compared to

Background: The bone mineral density of the lumbar vertebra has been assessed according to the results of the Dual-Energy X-Ray Absorptiometry (DEXA). Although anemia is known to affect bone mineral density, at the present time, it is not clear which vertebra is more affected by this disease. Objective: To evaluate the effects of anemia on the bone mineral density of the lumbar vertebra in comparison with a normal subject and determine which part of the lumbar vertebra is more affected by anemia. Methods: All 205 participants in this study complained of bone pain (90 males and 105 females). 95 patients, including both sexes, suffered from anemia. Additionally, the study included 110 seemingly healthy volunteers as the control group

In this paper, a study of improving the physical properties, mechanical and thermal insulation are conducted to produce gypsum boards with lightweight from waste materials. These boards can be used as an internal packaging wall or partitions tile of non-Bering with a high thermal insulation. Gypsum plaster mixed with waste material like (PET Polyethylene terephthalate, sawdust in size4.75mm and rubber) in different ratio (5%, 7%, 10%, 15%, 20%, 25%and 30%) of plaster to produce boards and then to find out the effect of these materials on the properties of boards, so that tests of consistency, setting time, flexural strength, density and thermal conductivity were achieved for all samples to find out this effect. The result shows that the

Atheists have spread in the modern era, so that atheism has become a bad phenomenon in the world in general and in Islamic societies in particular, so the research aims to study the individual and social effects left by atheism on the atheists themselves, and the research included multiple axes: atheism linguistically and idiomatically, atheism in the Qur’an Noble and Modern (and Contemporary) Atheism Statistics: and the reasons for atheism: Studying the phenomenon of atheism in Iraq as a model, then studying the effects of atheism: on the individual first, then atheism and its impact on society, then the conclusion, recommendations, sources and references