Abstract

The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users  of financial statements who depend on reported earnings in their deci

Rheumatoid arthritis (RA) is characterized by persistent joint inflammation, which is a defining feature of this chronic inflammatory condition. Considerable advancements have been made in the field of disease-modifying anti-rheumatic medicines (DMARDs), which effectively mitigate inflammation and forestall further joint deterioration. Anti-tumor necrosis factor-alpha (TNF-α) drugs, which are a class of biological DMARDs (bDMARDs), have been efficaciously employed in the treatment of RA in recent times Adalimumab, a TNF inhibitor, has demonstrated significant efficacy in reducing disease symptoms and halting disease progression in patients with RA. However, its use is associated with major side effects and high costs. In addition,

In this work we experimentally investigated SWCNTs and MWCNTs to increase their thermal conductivity and electrically functionalization process using different reagents ((nitric acid, HNO3 followed by acid treatment with H2SO4), then washed with deionized water (DW) and then treated with H2O2 via ultrasonic technique. Then repeated the steps with MWCNTs and compare their results in an effort to improve experimental conditions that efficiently differentiate the surface of the single walled carbon nanotubes (SWCNTs) and multi walled carbon nanotubesi(MWCNTs) that less nanotubes destroy and to enhance the properties of them and also to reduce aggregation in liquid. the results were prove by XRD, and infrared spectroscopy (FTIR). The FTIR sp

In this work preparation of antireflection coating with single layer of MgO using pulsed laser deposition (PLD) method which deposit on glass substrate with different thicknesses (90 and 100) nm annealed at temperature 500 K was done.
The optical and structural properties (X-ray diffraction) have been determined. The optical reflectance was computed with the aid of MATLAB over the visible and near infrared region. Results shows that the best result obtained for optical performance of AR'Cs at 700 shots with thickness 90 nm nanostructure single layer AR'Cs and low reflection at wavelength 550 nm.

Uranium concentrations in soil were determined for ten locations in Salahdin governorate using CR-39 track detector, fission fragments track technique was used, the nuclear reaction of nuclear fission fragments obtained by the bombardment of 235U with thermal neutrons from (Am-Be) neutron source with flux (5000n.cm-2.s-1), the concentration values were calculated by a comparison with standard samples. The results of the measurements show that the uranium concentration in soil samples various from 0.42±0.018ppm in Beji province to 0.2±0.014 ppm in Tooz province with an average (0.31±0.08ppm), the values of uranium concentration in all samples are within the permissible limits universally.

This paper describes the geotechnical properties of Al-Ammarah soil of Ammarah city in Messan Governorate-southern parts of Iraq. Data and other information taken from numbers of geotechnical reports that performed under the supervision of Consulting Engineering Bureau of Baghdad University. This research is devoted to study the correlation between different physical properties such as (LL, PI, LI, n,t, e) with different mechanical properties such as (qu, cc, cs, SPT). The correlation is verified using simple regression analysis. From the regression results it was found that there is direct correlation between different parameters. By using the correlation-with some information- preliminary investigation stages and studies of any s

      In this study, the CR-39 detector technique was used, to estimate the uranium concentration from the soil in midland refineries Company (Doura refine (, Baghdad, Iraq. Uranium concentrations in soil samples have been measured using solid state nuclear track detector type CR-39.  Nine soil samples were collected from different areas within the Doura refinery and other soil samples were collected form Abu Tayara Street and ALshortaa District outside the refinery for comparison. The results showed variable values for uranium concentrations. The average value of uranium concentration was found to be 0.37 ppm in doura refinery. For areas outside the refinery, the concentration of uranium was 0.008 ppm. Thes

This paper describes the geotechnical properties of Al-Ammarah soil of Ammarah city in Messan Governorate-southern parts of Iraq. Data and other information taken from numbers of geotechnical reports that performed under the supervision of Consulting Engineering Bureau of Baghdad University. This research is devoted to study the correlation between different physical properties such as (LL, PI, LI, n,t, e) with different mechanical properties such as (qu, cc, cs, SPT). The correlation is verified using simple regression analysis. From the regression results it was found that there is direct correlation between different parameters. By using the correlation-with some information- preliminary investigation stages and studies of any s

Lactobacillus Plantarum and Lactobacillus rhamnosus GG were encapsulated using 3% of alginate via extrusion technique. And the probiotics capsules produced were further coated used 1% chitosan to increase the survival of probiotics, and evaluation of The heat resistance of the slow pasteurization and fast pasteurization for Lb,pla and Lb.GG for control and bacteria coated one layer and bacteria coated two layer at 63°C/ 30 minutes and 72°C/ 15 seconds. The results indicate that the Probiotic coated two layer are more resistant to pasteurization temperatures at 63°C/ 30 minutes and 72°C/ 15 seconds than the Probiotic coated one layer. While the results of the control follow a significant reduction for viability of cell toward pasteuri

Toxoplasma gondii is an obligate intracellular protozoan parasite; it spreads via the circulatory system during infection and causes chronic infection in various organs. Toxoplasmosis affects nearly one third of people worldwide, especially immunocompromised people. This study aimed to determine the effect of toxoplasmosis on renal function in hemodialysis patients. Overall 300 patients referred to the Medical City, Al-Karama General Hospital, Baghdad, Iraq were enrolled from 2021 to 2022. All serum samples were tested for T. gondii immunoglobulins (IgG and IgM) antibodies, urea and creatinine levels. In patients undergoing hemodialysis, the results revealed a high positivity percentage for anti-Toxoplasma IgG. In hemodialysis patients infe