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

Objective: to evaluate the benefit of coverage of
the urethral repair by dorsal dartos flap as a second
layer for preventing fistula and V like incision on
the tip of the glans for preventing meatal stenosis.
Patients and Methods:
Forty five children included in this study age
ranged ( 11 months – 7 years), they underwent
hypospadias repair between December 2008 to
March 2012, all cases with distal hypospadias,
same technique used for all patients, a combination
of techniques used for reconstruction starting
withtubularized incised plate urethroplasty with deepithelialized
or stripping of the skin from both
sides of U shaped incision surrounding the urethral
plate, adding a V like incision on t

Automatic license plate recognition (ALPR) used for many applications especially in security applications, including border control. However, more accurate and language-independent techniques are still needed. This work provides a new approach to identifying Arabic license plates in different formats, colors, and even including English characters. Numbers, characters, and layouts with either 1-line or 2-line layouts are presented. For the test, we intend to use Iraqi license plates as there is a wide range of license plate styles written in Arabic, Kurdish, and English/Arabic languages, each different in style and color. This variety makes it difficult for recent traditional license plate recognition systems and algorithms to recogn

Background: The scarce literature regarding oral hygiene attitude and periodontal awareness in Iraqi adults warranted the conduction of this study in order to provide a public profile and a baseline data for further researches. Aims of the study: assessing the oral hygiene attitude and periodontal awareness in a sample of Iraqi adults. Materials and Methods: Self-administered questionnaires were distributed to 500 adults. Results: Out of the 500 questionnaires distributed, 482 were included in the study.92% of the sample practiced tooth brushing, 69% out of them reported a daily brushing pattern with variable frequency,69% of the sample did not receive oral hygiene education from any source ,more than half of the sample 60 % used the hori

Bunium is one of the interested genus that grow in different region of Iraq, it is within the family Umbelliferae (Apiaceae), and the species within this family have a considerable fruit characteristics. The species that were chosen in this study are: B. brachyactis (Post) H. Wolff, B. caroides (Boiss.) Hausskn. Ex Bornm., B. chaerophylloides (Regel& Schmalh.) Drude, B. rectangulum Boiss. & Hausskn., B. verruculosum C.C.Towns. and B. avromanum (Boiss.& Hausskn) Drude., the study found that the fruits of these species have 5 protrusions different in size but all have the same number of vittae, but some are semiler in size and some are not, the number of vascular element are varied between these species, anatomical charact

The skull is one of the largest bones in the body. It is classified into flat bones that maintain the important organic structures; which are the brain, eyes, and tongue. The skull is a strong support for preserving these organs but they are various according to the type of animals and the environments in which they live and the nature of their nutrition. There are many differences among living organisms in terms of the bones in the skull, their difference or disappearance and their length in the shape of the head. The samples were taken from the scientific storage in the Iraq Natural History Research Center and Museum; Cape hare Lepus capensis (Linnaeus, 1758) and Red fox Vulpes vulpes (Linnaeus, 1758) and the study was conducted o

The skull is one of the largest bones in the body. It is classified into flat bones that maintain the important organic structures; which are the brain, eyes, and tongue. The skull is a strong support for preserving these organs but they are various according to the type of animals and the environments in which they live and the nature of their nutrition. There are many differences among living organisms in terms of the bones in the skull, their difference or disappearance and their length in the shape of the head. The samples were taken from the scientific storage in the Iraq Natural History Research Center and Museum; Cape hare Lepus capensis (Linnaeus, 1758) and Red fox Vulpes vulpes (Linnaeus, 1758) and the study was conducted o

Background: Laparoscopic cholecystectomy
has become the standard of care for the
elective management of cholelithiasis. Little
information exists, however, regarding the
appropriateness of this procedure in the setting
of acute symptomatology.
Objective: This study was designed to
evaluate the outcome of laparoscopic
cholecystectomy in acute and severe acute
cholecystitis based on early and late biliary
complications, their incidence and
management, and conversion rates to open
surgery.
Methods: A prospective study done between
April 2007 and November 2010, in the
department of general surgery, medical city
teaching hospital, Baghdad. Includes patients
with acute cholecystitis admitted f

Acute myeloid leukemia (AML) is heterogeneous disorders originated from the abnormalities in the proliferation and maturation of myeloid progenitors in bone morrow. There is a clinical correlation between immunity engines and disease progression, but this relationship is not completely clear yet. This study was designed to assess the full immune response in Iraqi patients diagnosed with AML. Patients and healthy volunteers were divided into three groups: newly diagnosed untreated, under chemotherapy treatment patients and control group. A significant reduction were seen in C4 and IFN-γ levels in both untreated and treated groups with no significant difference between untreated and treated groups. On the other hand, IL-2 and IL-8 levels inc