The aim of this paper is to shed the light on the concepts of agency theory by measuring one of the problems that arise from it, which is represented by earnings management (EM) practices. The research problem is demonstrated by the failure of some Iraqi banks and their subsequent placement under the supervision of the Central Bank of Iraq, which was attributed, in part, to the inadequacy of the agency model in protecting stakeholders in shareholding institutions, as well as EM, pushed professional institutions to adopt the corporate governance model as a method to regulate the problem of accounting information asymmetry between the parties to the agency. We are using the Beneish M-score model and the financial analysis equations in

  This  Research aim to identify the factors affecting the strategic implementation of sewage projects and to seek to activate the real follow-up of projects to identify the factors that accompany their implementation, The study included a sample of the projects of the investment plan implemented for the Directorate General of sewage in the governorates of Iraq, which was completed during the six years period (2010-2016). The sample of the research was four projects: The project of implementation and processing of the treatment plant and the lifting station and the conveyor line for the project of IMARA/The third stage/Al-Sanaf marshland , The project of the processing and implementation of the treatment plant with the

The consequences of ionizing radiation-induced oxidative stress on radiographers in X-ray and CT-scan departments utilizing several biochemical were analyzed. The study found highly considerable discrepancies in the interplay between radiation levels and gender in terms of mean Malondialdehyde (MAD), Vitamin D3 (Vit.D3), Triiodothyronine (T3), Thyroxine (T4), and High-Density Lipoprotein (HDL), but not Thyroid Stimulating Hormone (TSH), cholesterol, triglyceride (TG) and Low-Density Lipoprotein (LDL). The findings indicated that malondialdehyde is a useful biomarker for assessing oxidative stress in radiographers with exposure to ionizing radiation.

    The present study is concerned with the writer's ideologies towards violence against women. The study focuses on analyzing violence against women in English novel to see the extent the writers are being affected and influenced by their genders. It also focuses on showing to what extent the writer's ideologies are reflected in their works. Gender influences social groups ideologies; therefore, when a writer discusses an issue that concerns the other gender, they will be either subjective or objective depending on the degree of influence, i.e., gender has influenced their thoughts as well as behaviors. A single fact may be presented differently by different writers depending on the range of a

Molecular interactions between 2-isopropenylnaphthalene-methacrylic acid (IPNMA) block copolymer( as a model for water- soluble polymer) and methanol at several temperatures were studied using fluorescence techniques , Fluorescence spectrum for (IPNMA) exhibits two emission bands at around 342 nm and 387 nm corresponding to the monomer and the excimer bands , respectively .The fluorescence spectra of dilute solution of (IPNMA) in methanol were recorded in temperature range of 8- 45?C . Plot of the excimer to monomer intensity ratio Ie/Im versus temperature was obtained, which shows double lines with positive slopes crossing at 25?C , the increasing of slope value above this temperature is s

The main purpose of the present research is to identify emotional intelligence for college students and its relation to gender (male-female) , and to identify shyness for college students and its relation to gender(male-female)and to identify the relationship between emotional intelligence and shyness. The sample of the present research consisted of (200) college students , (100)male students and (100)female students randomly selected. scale for measuring emotional intelligence as prepared consists of (46) items according to Golmans theory distributed into five subscales and these are : (self-awareness , emotion management, motivation, sympathy and social skills) and Alobaidi shyness scale is used to assess shyness and it consist

هدف البحث الحالي قياس كشف الذات والأرتياح النفسي لدى طلبة الجامعة والموازنة بين الذكور والأناث في هذين المتغيرين فضلاً عن كشف العلاقة الإرتباطية بينهما، أستخدمت الباحثة المنهج الوصفي الإرتباطي بلغت عينة الدراسة (200) طالبًا وطالبة تم أختيارهم بالطريقة العشوائية الطبقية من مجتمع البحث من طلبة جامعة بغداد/ كلية الزراعة وكلية التربية الرياضية، أستخدمت الباحثة مقياسين أحدهما لكشف الذات والأخر للأرتياح النفسي (

Targeted research known as emotional intelligence and social status and their relationship in a sample of (120) female university has adopted a researcher Scale (Karkhi 2011) for the intelligence of emotional and scale (Khazraji 2011) of social status and after the application together, found that employees enjoy intelligently emotional and weak social status, and that married women were more intelligent than non-married and not to remember the differences between them in social status, the researcher has provided some of the recommendations and proposals.

   It is certain that thepsychologicalunity, is awidespread status among individuals  of the human race, to the extent that it became -in fact- the unlimited  presenttruth in our daily lives,in all cases it found in all stages of life, which is generally considered

an essential access to understand all the psychological phenomena, and that any defects or problems that could hinder the individual from achieving its natural social interaction, may lead him to enter the circle of social and psychological disorders, if not find a proper guidance and understanding his needs and problems,naturally , if we want to give the employee a safe environment so he can be psychological and socially a

The current research aims at identifying the level of violence against women and relationship with psychological pain according to social status . To achieve the aims of the study a sample has been chosen to be (200) employers distributed to five colleges at Baghdad university. The violence scale which consists of (23) items in its final from , and the psychological pain scale which consists of (30) items in its final form and extracted validity and reliability of the scale the findings of the study include the following :-

• The employers of Baghdad university don’t have any violence.
• The employers of Baghdad university don’t have any psychological pain .