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

If the State attaches great importance to its foreign relations and intends to strengthen them in order to ensure the achievement of the highest national goals and interests. External relations between countries are one of the most prominent features of foreign policy, which depends on a combination of internal and external factors, the modern relations between Tunisia and Tunisia, which goes back to the pre-independence of Tunisia, when Iraq was a supporter of Tunisia's independence from France in the 1940s, Although these relations did not cause any disturbance by the two countries, but they remained weak relations did not develop in all areas except the sports and cultural field, which we will determine the reasons and the pos

This research is based on the descriptive and analytical methodology. The importance of studying labor laws and labor unions in Japan between 1889 and 1946 constitutions is because Japan was out of a feudal phase, and had no idea about the factory system and industrialization in their modern sense before the Meiji era. Generally, its labor system used to be mostly familial, and the economic system was based on agriculture. This called for the enactment of legislations and laws appropriate for the coming phase in Meiji era. Thus, this paper examines the role of Meiji government in enacting labor legislations and laws when he came to power in 1896, and his new constitution in 1889 and the civil code of 1896. It further examines the way Mei

The continuous pressure of work and daily life and the increasing financial and social stress that Iraqi women are experiencing (both inside and outside Iraq) is one of the main causes of anxiety, particularly in those of working class women. This group of women carry the burden of carrying out multiple roles and responsibilities at the same time. All this collectively make them more prone to developing anxiety compared to men. In addition, the physiological and psychological nature of women, as females, on top of the other roles in life, like being a wife or mother or daughter or sister, all add extra pressure on women especially for those who are considered as productive working individuals in the society. In order to study the relatio

A new class of higher derivatives  for harmonic univalent functions defined by a generalized fractional integral operator inside an open unit disk E is the aim of this paper.

Naidid worms were sorted from 27 samples of aquatic macrophyta including ceratophyllum demersum , Potamogeton crispus and, Hydrilla verticellat with associated filamentous algae were collected from Euphrates River at Al-Mussayab city, 60 Km southwest Baghdad. The result of sorted worms revealed the presence of eight species of subfamily Naidinae, which are consider as new records for Iraq, including Stephensoniana trivandrana; Paranais frici, Ophidonais serpentine, Specaria josinae, Dero (Dero) evelinae , Dero (Aulophorus) indicus , Nais pseudobtusa and finally N. stolci. This investigation includes morphological descriptions for each species illustrated by identification criteria photos.

The present study employed the NAG-4SX3-3D analyzer to precisely measure the energy response of the sensor. The goal was to enhance the understanding of this technology by providing expert information about the device. This technology offers an economical, quick, accurate, and sensitive approach. By utilizing the turbidity method, Cyproheptadine hydrochloride (CPH) was quantified in pharmaceutical samples without the need for additional substances. CPH is expected to undergo a direct reaction with calcium hexacyanoferrate, resulting in the formation of white precipitates. The linear range for CPH measurement falls within the range of (0.008–30) mM. The relative standard deviation (RSD) for six repetitions at concentrations of (6 and

Fifty snails of Paropeas achatinaceum specimens were collected and classified from four areas in Baghdad-Iraq from the period between June and July, 2017. The snails were divided into two groups (each group contain 25 snails). Two environment conditions were used in this study. Natural environment considered as control and experimental environment contains Citrus sinensis (L.) roots as snail’s source food. The comparison result between snail weights in the nature and experimental environment was not significant (0.497, 95% confidence interval [CI] 0.01209–0.02309). Also, the comparison between snail weights in the nature environment and the food mean weight was significant (0.014, 95% confidence interval [CI] 0.00591-0.04109), while the