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

This study was carried out at University of Baghdad - College of Agricultural Engineering Sciences - Research Station B during the autumn season 2019-2020, in order to evaluate the effect of Ozone and the foliar application of coconut water and moringa extract on the growth of broccoli plant grown in modified NFT film technology. A factorial experiment (2*5) was carried out within Nested Design with three replicates. The ozone treatment was distributed into the main plots which consisted of oxygen (O2) and ozone (O3). The foliar application of organic nutrients were distributed randomly within each replicate including five treatments, which were the control treatment (T0), Coconut water with two concentrations of 50 (T1) and 100 ml.

The performance of a synergistic combination of electrocoagulation (EC) and electro-oxidation (EO) for oilfield wastewater treatment has been studied. The effect of operative variables such as current density, pH, and electrolyte concentration on the reduction of chemical oxygen demand (COD) was studied and optimized based on Response Surface Methodology (RSM). The results showed that the current density had the highest impact on the COD removal with a contribution of 64.07% while pH, NaCl addition and other interactions affects account for only 34.67%. The optimized operating parameters were a current density of 26.77 mA/cm2 and a pH of 7.6 with no addition of NaCl which results in a COD removal efficiency of 93.43% and a specific energy c

The need for wireless sensing technology has rapidly increased recently, specifically the usage of electromagnetic waves which becoming more required as a source of information. Silicon carbide (SiC) Nano particles has been used in this study, the material under test (MUT) was exposed directly to a microwave field to examine the electromagnetic behavior. The permittivity and permeability were investigated with different filler materials to approach best and optimal electromagnetic absorbing characteristics to assist engineers to monitor structure-based composite for defects evaluation that may occur during operation conditions or through manufacturing process. XRD, FESEM and both complex permittivity and permeability were measured f

Abstract

     Drug information resources are the information that is used in medications discovery, utilization, and management. Little information about different types of resources used by Iraqi community pharmacists is known. Therefore, the objectives were to determine drug information resources' type do the pharmacists used and the common drug information questions they faced during their work in community pharmacy. A cross-sectional descriptive study was conducted in different Iraqi provinces and online self-reported survey was introduced through Google Form Software to an appropriate sample of graduated pharmacists who were working in a private community pharmacy and having at least one

In order to have an idea about what happens in Iraqi food establishments in relation to implement quality management system ISO 9001, this study was performed to show the actual situation of Iraqi food establishments concerning quality management system (ISO 9001:2015), reasons of implementing, factors that hinder implementing and problems faced high administration for getting establishments certification ISO 9001:2015. The study demonstrated from the questionnaire some difficulties to implement ISO 9001 for both of establishments that implemented the quality system or which in implementing of this international standard. The most important problems during implementing were business culture and costs and the most important proble

In this paper, the linear system of Fredholm integral equations is solving using Open Newton-Cotes formula, which we use five different types of Open Newton-Cotes formula to solve this system.  Compare the results of suggested method with the results of another method (closed Newton-Cotes formula)    Finally, at the end of each method, algorithms and programs developed and written in MATLAB (version 7.0) and we give some numerical examples, illustrate suggested method

This study aims to design unified  electronic information system to manage students attendance in Lebanese French university/Erbil, as a system that simplifies the process of entering and counting the students absence, and generate absence reports to expel students who passed  the acceptable limit of being absent, and by that we can replace the traditional way of  using papers to count absence,  with  a complete electronically system for managing students attendance, in a way that makes the results accurate and unchangeable by the students.

            In order to achieve the study's objectives, we designed an information syst

Background: Asthma is a complicated condition characterized by chronic airway inflammation and airflow restriction, resulting in various respiratory symptoms such as shortness of breath, wheezing, coughing, and chest tightness. The research intended to evaluate and compare the clinical outcomes of two interchangeable treatment regimens administered to a group of Iraqi asthmatic children.

Methods: This observational clinical study was conducted on a sample of pediatric Iraqi asthmatic patients in the central pediatric hospital in Baghdad. The study enrolled asthmatic children with moderate persistent asthma, who a specialized physician had diagnosed. Patients had been allocated