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

Objectives: Assessment outcome of DOTS (Directly observed therapy short course) program in Al-Sader City
Sector that was established by the WHO.
Methodology: Three cohorts groups of patients attending Baghdad TB institute and TB center in Al-Sader city
were followed retrospectively. The 1st cohort included (314) patients registered in year (2003), the 2nd cohort
included (327) patients registered in year (2004), the 3rd cohort included (321) patients registered in year
(2005). The collected data were analyzed for case detection, treatment outcomes, retreatment outcomes,
treatment success, and retreatment success in regard to time, age and sex.
Results: The following rates were extracted for the three cohort: Case det

Background: Diabetes is defined by the World Health Organization as a metabolic disorder characterized by chronic hyperglycemia with disturbances of carbohydrate, fat and protein metabolism resulting from defects in insulin secretion, insulin action, or both. Families are co-regulating systems in which the stresses and strains of one family member affect the well-being of another member of the family. Caregivers of children with chronic illness report experiencing more parental stress than parents of healthy children.

Objective: A descriptive cross-sectional study had been conducted in four centers of endocrine diseases in Baghdad city and data was collected by using self-administered questionnaire regarding qua

Furfural is one of the one of pollutants in refinery industrial wastewaters. In this study advanced oxidation process using UV/H₂O₂ was investigated for furfural degradation in synthetic wastewater. The results from the experimental work showed that the degradation of furfural decreases as its concentration increases, reaching 100% at 50mg/l furfural concentration and increasing the concentration of H₂O₂ from 250 to 500 mg/l increased furfural removal from 40 to 60%.The degradation of furfural reached 100% after 90 min exposure time using two UV lamps, where it reached 60% using one lamp after 240 min exposure time. The rate of furfural degradation k increased at the pH and initial concentratio

The water injection of the most important technologies to increase oil production from petroleum reservoirs. In this research, we developed a model for oil tank using the software RUBIS for reservoir simulation. This model was used to make comparison in the production of oil and the reservoir pressure for two case studies where the water was not injected in the first case study but adding new vertical wells while, later, it was injected in the second case study. It represents the results of this work that if the water is not injected, the reservoir model that has been upgraded can produce only 2.9% of the original oil in the tank. This case study also represents a drop in reservoir pressure, which was not enough to support oil production

A field experiment was conducted during the agricultural season 2017-2018. In the research station of the Ministry of Agriculture AL Rasheed side, and within the activities and researches of the national program to develop wheat cultivation in Iraq, Two factors were experienced in the cultivation of wheat, The first factor is the method of cultivation of five treatments were used: : Treatment of the cultivation of wheat in the plots (B), Treatment of wheat crops on bed with 50 cm width (S1), 60cm (S2), 70cm (S3) and 80cm (S4), The second factor is irrigation levels depletion of 40, 60 and 80% of available water coded as W1, W2 and W3, respectively, The experiment was designed under randomized complete block design (RCBD) with three replicat

     The earth's surface comprises different kinds of land cover, water resources, and soil, which create environmental factors for varied animals, plants, and humans. Knowing the significant effects of land cover is crucial for long-term development, climate change modeling, and preserving ecosystems. In this research, the Google Earth Engine platform and freely available Landsat imagery were used to investigate the impact of the expansion and degradation in urbanized areas, watersheds, and vegetative cover on the land surface temperature in Baghdad from 2004 to 2021. Land cover indices such as the Normalized Difference Vegetation Index, Normalized Difference Water Index, and Normalized Difference Built-up Index (NDVI, NDWI, an

Objectives: the study aims to assess nurses' practices toward chemotherapy-induced peripheral neuropathy (CIPN) for children at the hematology center, and to determine the effectiveness of the health education program on nurses' practices toward CIPN, and to find out the relationships between the effectiveness of Health education program and demographic characteristics of nurses.

Methodology: Use quasi-experimental design in the study (a design that divides the sample into two groups, a study group and a control group, with data collection in three stages). This study was conducted at a hematology center in Baghdad city for the period (from December 16^th, 2019 to 8^th May 202

Abstract:

Objective: The study’s aim to evaluate the effectiveness of instructional program about healthy lifestyle on patients’ attitudes after undergoing percutaneous coronary intervention.

Methodology: Quasi-experimental design/ has been utilized for the current study starting from December 2018 to March 2020 to achieve the objectives of the study. Non-probability (purposive) sample of 60 patients was divided into intervention and control groups. Data were analyzed by the application of descriptive and inferential statistical methods.

Results: findings reported that before intervention both study and control groups demonstrated low total mean of score relat

Background: Therapeutic communication is the basis of interactive relationships among nursing team and their children: that affords opportunities to establish rapport, understand the client’s experience, formulate individualized or client interventions and optimize health care resources.

Objectives: The main aim of the study is to determine the Effectiveness of Education Program on Nurses’ Knowledge about Communication Skills with Children.

Methodology: A quasi-experimental study was conducted in Children Welfare Teaching Hospitals from 7th, October 2018 to the 20th, May 2019. The program and instruments have been constructed by the researcher for the purpose of the study. A non- prob