Purpose: The purpose of the study is to compare and evaluate Earnings Management in Tunisia and Iraq.   Theoretical framework: Earnings Management is an important topic that has been studied by a significant number of researchers, as well as those who are interested in the accounting profession. Earnings Management has gotten a lot of attention from academics, professionals, and other interested parties in recent years (e.g. Kliestik et al., 2020; Rahman et al., 2021; Gamra &Ellouze, 2021)   Design/methodology/approach: The sample includes ten banks listed on the Bourse of Tunisia and Iraq Stock Exchanges for the year 2017. We have used a model of Kothari et al., (2005) as a tool to measure Earnings Management in both mark

Background: The emergence and spread of multidrug-resistant Gram-negative bacilliin burn wound infections related to biofilm formation, which lend to challenge in treatment with conventional antibiotics andprompting to search for novel antimicrobial agents to control the infections.Silver nanoparticles (AgNPs) have wide spectrum biological properties with different mechanisms of action and less toxicity towards human cells.

Objective:The goal of this study was to evaluated the anti-bacterial and anti-biofilm activities of AgNPs alone and in combination with aminoglycoside (Amikacin) and β-lactam (Ampicillin) antibiotics against multidrug resistant Gram-negative bacilli (Pseudomonas aeruginos

From 50 stool samples collected from children with diarrhea of both sexes who visited various hospitals in Baghdad, 26 isolates of E.coli were found to belong to the phylogenetic group E. The findings revealed that the percentage of E.coli for thephylogenetic group E is (52%) , making it the dominant group among the other phylogenetic groups. The findings demonstrated that 100% of the E.coli isolates from phylogenetic group E are resistant to penicillin, and only 15% are resistant to imipenem. Multi-drug resistance (MDR) was found to be 15%, while XDR reached 85%. The results of thephylogenetic group for the remaining species of isolates in this study were group A (2/50 and by 4%), gr

The marshes form large areas in southern Iraq, which are large water bodies, covered by reeds and papyrus plants. The marshes are characterized by distinctive physical elements, which have given them a unique and unique identity that can be clearly distinguished by the physical pattern. The physical environment derives its identity through a group Of inputs that interact with each other and represent both cultural and social inputs of the most important inputs that affect the formation of identity, and in the physical environment of the Marshlands many of the symbols that are associated with the collective memory of individuals, these symbols have value in the community Thus, the preservation of these symbols and inherited from one gener

One hundred thirty - five clinical specimens of urine, blood, teeth root canal and burns were obtained from patients in hospitals of Baghdad. The specimens were cultured on Pfizer Selective Enterococcus agar to purify Enterococci isolates. 20 E. faecalis isolates were identified biochemically by growing in 10Cº, 45Cº, 6.5% NaCl, at pH 9.6 and confirmed by VITEK. Determination of Vancomycin-Resistant E. faecalis isolates were done by the minimum inhibitory concentrations [MICs] using agar dilution method. Seventeen E. faecalis isolates were determined as Vancomycin-Resistant and Intermediate Resistant.

Susceptibility of thirty seven clinical isolates of Staphylococcus aureus to various antibiotics was tested. 100 % of tested isolates were resistant to ampicillin, while the lowest resistance recorded to amikacin 8.10 %. Four of S. aureus isolates showed resistant to vancomycin. Minimum inhibitory concentration (MIC) of isolates 33 and 56 for vancomycin was ≥ 32 μg/ml.

One hundred thirty - five clinical specimens of urine, blood, teeth root canal and burns were obtained from patients in hospitals of Baghdad. The specimens were cultured on Pfizer Selective Enterococcus agar to purify Enterococci isolates. 20 E. faecalis isolates were identified biochemically by growing in 10Cº, 45Cº, 6.5% NaCl, at pH 9.6 and confirmed by VITEK. Determination of Vancomycin-Resistant E. faecalis isolates were done by the minimum inhibitory concentrations [MICs] using agar dilution method. Seventeen E. faecalis isolates were determined as Vancomycin-Resistant and Intermediate Resistant.

 Background: It is evident that there is a lack of clear consensus on the role of luteal phase serum Progesterone (P) level in the prediction of early pregnancy after controlled ovarian hyperstimulation (COH) protocols in assisted reproductive techniques (ART).
Objective: We conducted this study in order to investigate the potential value of luteal phase serum progesterone measurement, in women undergoing ICSI treatment cycles and receiving progesterone supplements, in relation to pregnancy rate.
Patients: A total of 68 women aged 20-40 years undergoing their first intracytoplasmic sperm injection (ICSI) cycles in fertility and I.V.F center of Kamal Al samrai hospital.
Methods: women consecutively treated by ICSI had Estima

It is very necessary for the political theater to be within the space of every theatrical performance, so that the theater carries the diverse and enlightened values and cultures of this world. political theatre. In the first chapter, the researcher dealt with (the methodological framework), which includes the research problem identified by the researcher with the following question (the functional diversity of the directorial vision in the political theater)
Importance, purpose, limits and seal by defining terminology.
In the second chapter, the researcher dealt with the theoretical framework on two topics, the first (transformations of directorial vision in theatrical performance) and the second topic (aesthetic experiences i