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

Antacids are commonly used drugs which are considered inert and free of pharmacological effect by many patients and physicians. They are weak bases that neutralize the gastric acid and relief pain. These weak bases dissociate to neutralize gastric acid and form neutral salts. The ultimate goal of antacid therapy is to reduce the concentration and a total load of acid in gastric juice to a pH 4 - 5. This in vitro study was promised to study the acid neutralizing capacity (ANC) of six commonly available antacids tablets in the Iraqi market by using back titration method. The highest ANC values were for Rennie (17.131± 0.083 and 16.926± 0.052 mEq) in two different hydrochloric acid (HCl) concentrations 1N and 0.5 N, respectively. The static

This research was aimed to study the pollen morphology for the genus Pterocephalus(Vaill)  from Dipsacaceae family in Iraq, and to utilize these feathers in isolating the species as valuable taxonomic traits for enriching Iraqi flora. The study included characteristics of the type, shape, size, sculpturing and apertures, as well as determining the full dimensions using light microscopy as well as numerical analysis of this species and draw polygonal shapes and denderogram  convergence between species. The results of the study of pollen and polygonal forms showed significant differences in the characteristics at the level of each species, which helps to identification the genus species, as it was found that the pollen was a tricolp

In line with the most recent trends in genre analysis (Swales, 1990; Bahatia,
1993) and discourse studies on business communication (Dudley-Evans and St.
John, 1998;Bargiela-Chiappini, F. and C. Nickerson, 1999, the article focuses on a
particular financial genre, Bank's Annual Reports (ARs). More in detail, in contrast
in widespread claim about the purely financial and informative nature of ARs,
addressing experts only, this paper aims at illustrating in accordance with Bexley
and Hynes (2003), and Burrough's (1986) considerations, that those reports
endeavour to promote the company image and to leave a positive impression on
readers. Generally speaking, companies communicate because they exist: they have
a na

This paper deals with testing defected model piles in the soil in order to study their behavior. In this respect, the results of model pile tests are discussed either geotechnically or structurally according to the type of failure.

Two parameters were studied in order to evaluate the general behavior of defective piles. These parameters include the defect location and the defect type for floating and end bearing pile. The results of the experimental work indicated that the critical case for floating pile is seen to be when the defect of (5%) at the first third of the pile length at which the decrease in the bearing capacity is about (21%), while the decrease in the bearing capacity is found to be (

Background: Silymarin is a polyphenolic flavonoid
derived from milk thistle (Silybum marianum) that has
anti-inflammatory, cytoprotective, anticarcinogenic
and antioxidant effects. It has been used medicinally
to treat liver disorders including acute and chronic
viral hepatitis, toxin/drug induced hepatitis, and
alcoholic liver disease.
Objective: To evaluate the antinociceptive effect of
silymarin in experimental animal model of pain.
Methods: The efficacy and dose response effect of
silymarin (125, 250, and 500mg/kg) were assessed
against control using tail flick test in mice as a model
of nociceptive pain. In this model, all doses of
silymarin were given intraperitoneally 15 min before
immersi

Provisions of combat games In Islamic Jurisprudence

Drug misuse is defined as using of drugs for a non-therapeutic or non-medical purpose. In Iraq drug misuse is a major problem because almost any drug can be easily obtained from pharmacies. Appetite- stimulant drugs are example of drugs that are widely used without a prescription. The study included 230 patients who use these drugs in Babylon. A questionnaire included the following questions ; age, sex, marital state, the reason for use the drug , whether the drug is prescribed by physician or not , type of drug used , the frequency of daily dose and lastly the extent of side effects of the drugs used. The results showed that the age range of 35% of subjects were (17-21) years old and 70% of participants were females. The study also show