The aims of research is diagnose and indicate the role of fairness in the work of accounting, which is important in reducing the unacceptable practices to manage earnings by economic units, As well as the interpretation and indicate Ethical inside in the accounting and accountants in particular practices in the area of ​​earnings management to reduce the negative effects of the practice and display the results mentioned acts according to what is supposed to be for the purposes of service users, Researchers have identified that one hypothesis, that "Fairness of accountants in of their work accounting lead to a reduction of earnings management practices". The results suggest that the accounting practices that lead to the manipu

This study showed that liver of Passer domesticus bilobed the right lobe is cardiac shape while the left is elliptical and the liver colour is brown. It is occupying most of anterior and middle parts of abdominal cavity. The liver is surrounded by Glison capsule which is represented by a thin layer of connective tissue with septum extend peripherally in liver tissue. The liver tissue is formed from polyhedral hepatocyte arrange as irregular hepatic cord surrounded the central vein. Each cell contains one or two nucleus with one or more nucleolus. The blood sinusoid appeared between the liver cells .The hepatic cord arranged radially around the central vein. The portal area is clear and surrounded by connective tissue. Gallbladder is almost

Amino acids have the role in the process of proteins synthesis. They are an essential source of nitrogen atoms that have a role in the pathways of synthetic reaction pathways. The carbon skeletons of the amino acids are the source of energy in addition to their role as precursors in the paths of interactions. The amino acids analysis for the brain of the quail bird in different stage of development (10-16 days of incubation) in addition to the hatching stage (17th day) and the adult. Materials and Methods: Amino Acids Analysis The amino acids were separated from the embryos and adult brains of the quail bird Coturnix coturnix and were diagnosed based on standard amino acids, using high performance liquid chromatographic device (H.P.L.C.). R

Polycyclicacetal was prepared by the reaction of PEG with 4-nitrobenzaldehyde. Cobalt was used for producing a polymer metal complex and solution casting was used to produce a polymer blend including nano chitosan. All produced compounds have been characterized by FT-IR, DSC/ TGA, and SEM techniques as well as biological activity. The production of polyacetal is illustrated by the FT-IR analysis. The DSC/TGA results indicate the prepared polymer blends' thermal stability. Staphylococcus aureas, Klebsiella pneumoniae, Bacillus subtilis, and Escherichia coli were the four types of bacteria selected to study and evaluate the antibacterial activity of produced polyacetal, its metal complex, and polymer blend. Results indicates that ther

Iraq's oil industry  has been passed  in different periods , began with domination  of  Western companies to invest in Iraqi oil at twenties of the last century ,  through the process of nationalization of the shares of those companies ,  beginning of the seventies , and ending with the new policies adopted by the government recently, which was contracting with international companies to develop the oil industry , because of what the outcome of the oil industry from a decline in artistic and  physical ability as a result to the  conditions of war and embargo imposed on Iraq before 2003.

The Iraqi government has introduced licensing of a contract to

The main objective of this study is to develop predictive models using SPSS software (version 18) for Marshall Test results of asphalt mixtures compacted by Hammer, Gyratory, and Roller compaction. Bulk density of (2.351) gm/cc, at OAC of (4.7) % was obtained as a benchmark after using Marshall Compactor as laboratory compactive effort with 75-blows. Same density was achieved by Roller and Gyratory Compactors using its mix designed methods.

A total of (75) specimens, for Marshall, Gyratory, and Roller Compactors have been prepared, based on OAC of (4.7) % with an additional asphalt contents of more and less than (0.5) % from the optimum value. All specimens have been subjected to Marshall Test. Mathematical model

Objective: to evaluate body image and depression symptoms of children with precocious puberty, and find out association between children`s sociodemographic characteristics and their body image and depression signs. Methodology: A cross sectional study, sample of (80) child from both gender, > 7 years were included due to their ability to express their own feeling, diagnosed with precocious puberty, attending out-patient endocrine clinics at pediatric hospitals in Baghdad city. Data collected, during the period from May to November 2018. Consent form has taken from children and their guardians to participate in study. Child body image scale (CBIS) was used to evaluate children body satisfaction (1) and Mood and feeling questionnaire (M

Background: Bowel preparation prior to
colonic surgery usually includes antibiotic
therapy together with mechanical bowel
preparation which may cause discomfort to the
patients, prolonged hospitalization and water
& electrolyte imbalance.
Objective: to assess whether elective colon
and rectal surgery may be safely performed
without preoperative mechanical bowel
preparation.
Method: the study includes all patients who
had elective large bowel resection at Medical
City – Baghdad Teaching Hospital between
Feb, 2007 to Jan, 2010. Emergency operations
were not included. The patients were randomly
assigned to the 2 study groups (with or without
mechanical bowel preparation.
Results: A to

The radial wave function R(r) and the radial distribution function P(r) as a function of (r), for the Hydrogen atom was calculated for several atomic state (1s,2s,2p,3s,3p,3d) The results were compared with Hydrogen like atom(He+,Li+2,Be+3).

The unsteady state laminar mixed convection and radiation through inclined
cylindrical annulus is investigated numerically. The two heat transfer mechanisms of
convection and radiation are treated independently and simultaneously. The outer
cylinder was kept at a constant temperature while the inner cylinder was heated with
constant heat flux. The study involved numerical solution of the governing equations
which are continuity, momentum and energy equations using finite difference method
(FDM), where the body fitted coordinate system (BFC) was used to generate the grid
mesh for computational plane. A computer program (Fortran 90) was built to calculate
the bulk Nusselt number (Nub) after reaching steady state con