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 aim of the research is to know the effect of financial leverage on the market value of the stock by applying it to a sample of private Iraqi commercial banks listed in the Iraqi Stock Exchange for the period (2010-2019) and to show the extent of that effect, based on the bank’s annual reports for the mentioned period through the use of financial leverage ratios represented b (Equity multiplier, cash balance ratio), its discussion, analysis, description, inferential description, and testing of research hypotheses,

A set of conclusions has been reached, the most important of which are: The research sample banks depend in their financial structures on borrowed funds in a greater proportion than their r

Abstract: Choosing suitable artificial teeth for partially edentulous patients and arranging these teeth in a way to look natural is difficult. An important factor in dentures construction is the mesiodistal width of anterior teeth, because a denture would not appearance natural if artificial teeth are of incorrect size. While for a successful orthodontic treatment, mesiodeistal width of teeth is important for space analysis and for establishing proper occlusion. The aim of this study is to determine the correlation between the average mesiodistal width of anterior and posterior teeth in male and female Iraqi population. 40 Iraqi subjects with normal occlusion participated in this study. Mesiodistal measurement of all teeth was carried out

Objective: To identify the effectiveness of instruction oriented intervention for primipara women upon episiotomy and self
perineal care.
Methodology: A quasi-experimental study was carried out to determine the effectiveness of instruction-oriented
intervention for primipara women upon episiotomy and self-perineal care. A purposive "non-probability" sample of (60)
primipara mothers was selected from Ibn AL-Balady Pediatric and Maternity Hospital, Al-russafa, Baghdad. The sample
has been divided into two groups; (30) primipara women who were considered as a study group, and another (30) primipara
women who were considered as a control one. The study group was exposed to an instruction-oriented intervention. While,
the

Objective(s): The study aims at evaluating pregnancy-related health behaviors for pregnant women, and to identify the association between pregnancy-related health behaviors and their demographic characteristics of pregnant woman’s age, education, employment, residential area and monthly income.
Methodology: A descriptive study is carried out for the period from December 14th, 2020 to June 20th, 2021. This study was conducted through a non-probability (convenience) sample of 150 pregnant women attending, Abo Ghareeb primary health care sector in Abo Ghareeb spend. The sample has been collected by using the instrument to gather data and accomplish the study's objectives. A questionnaire is composed of (29) items and it is divided into

Large quantities of petroleum-contaminated soil are generated with increased global energy consumption and crude oil production. This theoretical study evaluates the treatment of 1 ton of petroleum-contaminated soil using seven methods: incineration, physical washing, chemical washing, thermal pyrolysis, Fenton-oxidation-pyrolysis, the biological treatment, and asphaltenes. Data were based on experimental results from the Nahran Bin Omar oil lake in Basra Governorate, Iraq, (2019–2021). The methods were compared by waste generation, treatment cost, and duration. Results indicate that using petroleum-contaminated soil as a raw material for asphalt manufacturing is most beneficial since it is sold as a raw material. Incineration is faster a

Mammary tumors (CMT) in dogs in Iraq may be induced by carcinogenic war ordnance. In our study, 10 virgin un- spayed military/pet bitches aged 5-15 years presented with abnormal masses in the abdomen with painful oedema, swelling, anorexia, weight loss, weakness and mild fever. Examination of regional lymph nodes and thoracic radiography confirmed metastasis. Tumors were excised and determined to be mostly adenocarcinomas involving multiple glands, solid in texture, 5-15 cm in size, mostly in the inguinal mammary glands at stage T3: >5 cm. Microscopy confirmed presence of adenocarcinoma in 8 dogs and solid carcinoma in 2 with half of tumors being grade III. Tumors had pleomorphic hyperchromatic cell nuclei in stroma, epithelial cells of duc

Fluconazole was used to test the susceptibility of Candida albicans isolated from different clinical samples, and to detect mutations in ERG11 gene, and their relationship to fluconazole resistance. Forty-eight isolates of Candida albicans were tested for susceptibility using the disc diffusion method (M-44). ERG11 genes of six isolates were amplified (four resistant, two susceptible) and sequenced. The sequenced genes were analyzed to detect the mutations. Out of 48 isolates of Candida albicans, 4 (8%) were resistant to fluconazole. Sixteen-point mutations were detected included 13 silent mutations, and three missense mutations. The mutations of A945C (E266D) and G1609A (V488I) were found only in susceptible Candida albicans isolates, whil

Background : Coronary artery disease is theunderlying cause in approximately two thirds of
patients with systolic heart failure ;
Coronary artery angiogriphy may be useful to
define the presence ,
Anatomical characteristics ,and functional
significance of Coronary artery disease in
selected heart failure patients with or without signs
and aymptoms of Coronary artery disease.
Objectives: to verify the clinical usefulness of
coronary angiography (CA) in congestive heart
failure (CHF) patients with no history of ischemic
heart disease and to identify predictive factors for
performing coronary angiography to patients with
congestive heart failure with no obvious ischemia.
Methods :this is a cross-ses