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

The research aimed at identifying the effect of using constructive learning model on academic achievement and learning soccer dribbling Skill in 2nd grade secondary school students. The researcher used the experimental method on (30) secondary school students; 10 selected for pilot study, 20 were divided into two groups. The experimental group followed constructive learning model while the controlling group followed the traditional method. The experimental program lasted for eight weeks with two teaching sessions per week for each group. The data was collected and treated using SPSS to conclude the positive effect of using constructive learning model on developing academic achievement and learning soccer dribbling Skill in 2nd grade seconda

This study is concerned with the adsorption of Congo red from solution on the surface of Chaff. The adsorption isotherm is of L-curve type according to Giles classification and the experimental data were best fitted to Langmuir isotherm model. The adsorption phenomenon was examined as a function of temperature (25, 40, 55 oC). The extent of adsorption of Congo red on Chaff was found to increase with the increase of temperature (endothermic process). The basic thermodynamic functions have also been calculated. The effect of contact time was investigated and found that the adsorption process of dye on Chaff surface reached complete equilibrium within 90 min. The maximum uptake of Congo red by Chaff was found to be 92.9% at 25oC. The kineti

Sawa Lake is one of the unique lakes in Iraq. It is located in the southwestern part of Iraq. It is one of the closed lakes, as no surface water source works to feed the lake. The lake feeds on groundwater. The source of this groundwater is the Dammam Basin. During the past ten years, The lake has had many changes, which led to a decrease in water levels. This also led attention to study of the causes of these changes. Many types of research were presented in the study of the state of the lake. This research used remote sensing images from Landsat 8 OLI to monitor the changes during 2020-2021 by applying the NDWI equation to extract water area from image data. The results of the areas were obtained from a special report by Normalized Dif

In the present work usedNd:YAG laser systems of different output characteristic were employed to study the drilling process of material used in scientific and industrial fields. This material include Manganese hard steel. Our study went into the affecting parameters in drilling of Manganese hard steel by laser. Drilling process is achieved through material absorption of part of the incident laser beam. It is the resultant of interfering both, laser beam and material properties and the focusing conditions of the beam. The results as shown that the increase in the laser pulse energy over the used level has raised the hole diameter, depth and increased the hole taper. In addition to that a hole taper was affected by the laser energy, the fo

Abstract

Black paint laser peening (bPLP) technique is currently applied for many engineering materials , especially for aluminum alloys due to high improvement in fatigue life and strength . Constant and variable   bending fatigue tests have been performed at RT and stress ratio R= -1 . The results of the present  work observed that the significance of the surface work hardening which generated high negative residual stresses in bPLP specimens .The fatigue life  improvement factor (FLIF)  for bPLP constant fatigue behavior was from 2.543 to 3.3 compared to untreated  fatigue and the increase in fatigue strength at 10⁷ cycle was 21% . The bPLP cumulative fatigue life behav

Internal Audit  is one of the most important backers of corporate governance, the researcher expanded his interest in this subject to examine the efficiency of Internal Auditors at the Arab Bank and its branches in Jordan to achieve Accountability which enhances the Corporate Governance and to identify the effect of the International Internal Audit  Standards in strengthening the role of Internal Auditors in Accountability, and the effect of Attribute and Performance Standards in Accountability. The researcher applied descriptive analysis method to define the role of Internal Audit in the Arab Bank in achieving one of the basic principles of Corporate Governance assimilated in Accountability. The researcher’s sources include