The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necess

The current research aimed to explore the practicing of cyber bullying among college students as well as the differences of practicing cyber bullying among university students based on gender variable. The finding revealed that there was a high prevalence rate for cyber bullying among research sample who was students from Baghdad University. It assured clearly that this group participated in cyber bullying effectively, due to the biological and psychological factors which make them super sensitive toward the social and economic problems. Moreover, the results showed that there were significant differences between male and female in practicing cyber bullying. The study proved that women use cyber bulling more than men.  

The current study aims to identify the introspective awareness of the study sample, as well as to identify the introspective awareness of the study sample in terms of gender. The researcher adopted the viewpoint of Mehling (2002) as a theoretical framework for Introspective awareness. A sample of (239) male students and (331) female students were chosen randomly from two universities (Baghdad University and Al- Mustansiriyah University). To achieve the objectives of the research, the researcher adopted a vulgar scale (Mehling, 2012), which in its final form consisted of (32) items distributed into eight domains. As for the reliability coefficient of the scale, it reached (0.896) in the Cronbach alpha equation. The study revealed that the

 إن المقصود باختبارات حسن المطابقة هو التحقق من فرضية العدم القائمة على تطابق مشاهدات أية عينة تحت الدراسة لتوزيع احتمالي معين وترد مثل هكذا حالات في التطبيق العملي بكثرة وفي كافة المجالات وعلى الأخص بحوث علم الوراثة والبحوث الطبية والبحوث الحياتية ,عندما اقترح كلا من   Shapiro والعالم Wilk  عام 1965 اختبار حسن المطابقة الحدسي مع معالم القياس
(

The transportation model is a well-recognized and applied algorithm in the distribution of products of logistics operations in enterprises. Multiple forms of solution are algorithmic and technological, which are applied to determine the optimal allocation of one type of product. In this research, the general formulation of the transport model by means of linear programming, where the optimal solution is integrated for different types of related products, and through a digital, dynamic, easy illustration Develops understanding of the Computer in Excel QM program. When choosing, the implementation of the form in the organization is provided.

Abstract

      The current research aims at identifying any of the dimensions of organizational learning abilities that are more influential in the knowledge capital of the university and the extent to which they can be applied effectively at Wasit University. The current research dealt with organizational learning abilities as an explanatory variable in four dimensions (Experimentation and openness, sharing and transfer of knowledge, dialogue, interaction with the external environment ), and knowledge capital as a transient variable, with four dimensions (human capital, structural capital, client capital, operational capital). The problem of research is the following questio

Background: Interleukin-6 (IL-6) is a cytokine that has several functions, including stimulating growth and inhibiting cell death. It has the potential to operate as a biomarker for the accurate prediction of disease severity and activity, platelets-rich plasma was used in the treatment of oral lichen planus and can change the salivary IL-6 level.

Objectives: To study the clinical outcome of intralesional platelets-rich plasma in patients with oral lichen planus and to measure salivary IL-6 levels before and after the treatment with platelets-rich plasma were the aims of this study.

Subjects and Methods: In this clinical trial, for each patient a standardi

The paper presents the design of a system consisting of a solar panel with Single Input/Multiple Outputs (DC-DC) Buck Converter by using Simulink dialogue box tools in MATLAB software package for simulation the system. Maximum Power Point Tracking (MPPT) technique depending on Perturb and Observe (P&O) algorithm is used to control the output power of the converter and increase the efficiency of the system. The characteristics of the MSX-60 PV module is chosen in design of the system, whereas the electrical characteristics (P-V, I-V and P-I curves) for the module are achieved, that is affected by the solar radiation and temperature variations. The proposed design module has been found to be stable for any change in atmospheric tempera

Современные исследователи газетного речи много пишу об активном использовании разговорной и даже разговорно-сниженной, жаргонной лексики в общественно-политической публицистике. Это вызвано тем, что «…в силу того контраста, который невольно возникает при соприкосновении разговорных элементов с привычно книжными словами и построениями языка газеты, они были сразу осмыслены как сильное средство созд