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

Background: Salivary gland neoplasms constitute a group of heterogeneous lesions with complex clinicopathologic characteristics and distinct biological behavior. Numerous studies have suggested geographical variation, therefore the aims of this study were to analyze the characteristics of salivary gland neoplasms in two Iraqi centers and to analyze the postoperative complications that are encountered after surgical treatment of these tumors. Materials and Methods: A retrospective study of the patients who were treated for major and minor epithelial salivary gland tumors was conducted. The analyzed data included; demographic information (age and gender), the site of the tumor, the clinical manifestations, the histological type of the tumo

A total of 247 specimens of the Mallard were collected from Baghdad city and kut City and 154 specimens the collection was started from October1999

This work comprises the synthesis of new thioxanthone derivatives containing C-substituted thioxanthone. To obtain these derivatives, the o-mercapto benzoic acid was chosen as the starting material, which was reacted with dry benzene in sulfuric acid (98 %) to produce the thioxanthone (1). The 2,7-(disulfonyl phosphine imine) thioxanthone (4-8) were prepared from reaction of compound (1) with chlorosulfonic acid gave 2,7-(disulfonyl chloride) thioxanthone (2). Treatment of (2) with sodium azide to produce 2,7-(disulfonyl azide) thioxanthone (3). Condensation of (3) with phosphorus compounds afforded compounds (4-8). The 2,7-(disulfonamide) thioxanthone (9-21) was obtained when co

1. Building an analysis tool that determines the strength of a relationship in a psychological experiment. 2. To identify the degree of direction of the research sample on the lab psychological variable according to gender (males - females). 3. Recognize that there are no statistically significant differences about the psychological laboratory variable according to gender (males - females). To investigate the goals of the current research, seek to develop a tool to measure attitudes towards laboratory psychological variables that are scaled according to a range of 24 items including paragraphs ranging from positive to negative attitudes that gradually change from significantly agree, moderately agree, slightly agree, not agree, and I do

Background: Posterior urethral rupture remains
one of the most difficult and controversial injuries
to treat and its management still controversial.
Aim: To assess the effect of primary
realignment of posterior urethral rupture.
Methods: in this study, 20 patients (mean age
24.7 years, range 12 to 39 years) were admitted to
al-kindey teaching hospital, Baghdad, Iraq, with
complete posterior urethral rupture associated with
fractured pelvis following trauma (3 cases of fall
from high, 17 cases of road traffic accidents). All
the patients were operated upon at the day of
accident to establish the alignment of the posterior
urethra on a Foley's catheter with bladder drainage
by suprapubic catheter.

Objective: To evaluate male patients complaining of
urethritis clinically according to the isolated organisms.
Method: A total of 100 male patients attending to of
Dermatological and Venereal private clinics for the period
April 2003 to November 2003 were included in the study.
Urethral swab was obtained from each male for culture and
direct immunofluorescence examination was done.
Demographic data was obtained, also.
Results: N. gonorrhoea was the predominate cause of
infection in 22%. A peak of infection was reported in the
second decade of age. Highest rate reported among single
males. A significant association was noticed between
profuse discharge and infection with gonorrhoea.
Conclusion: This