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

In this research, the results of the Integral breadth method were used to analyze the X-ray lines to determine the crystallite size and lattice strain of the zirconium oxide nanoparticles and the value of the crystal size was equal to (8.2nm) and the lattice strain (0.001955), and then the results were compared with three other methods, which are the Scherer and Scherer dynamical diffraction theory and two formulas of the Scherer and Wilson method.the results were as followsScherer crystallite size(7.4nm)and lattice strain(0.011968),Schererdynamic method crystallite size(7.5 nm),Scherrer and Wilson methodcrystallite size( 8.5nm) and lattice strain( 0.001919).And using another formula for Schearer and Wilson methodwe obtain the size of the c

A study on the treatment and reuse of oily wastewater generated from the process of fuel oil treatment of gas turbine power plant was performed. The feasibility of using hollow fiber ultrafiltration (UF) membrane and reverse osmosis (RO) membrane type polyamide thin-film composite in a pilot plant was investigated. Three different variables: pressure (0.5, 1, 1.5 and 2 bars), oil content (10, 20, 30 and 40 ppm), and temperature (15, 20, 30 and 40 ᵒC) were employed in the UF process while TDS was kept constant at 150 ppm. Four different variables: pressure (5, 6, 7 and 8 bar), oil content (2.5, 5, 7.5 and 10 ppm), total dissolved solids (TDS) (100, 200,300 and 400 ppm), and temperature (15, 20, 30 and 40 ᵒC) were mani

The study aims to use the European Excellence Model (EFQM) in assessing the institutional performance of the National Center for Administrative Development and Information Technology in order to determine the gap between the actual reality of the performance of the Center and the standards adopted in the model, in order to know the extent to which the Center seeks to achieve excellence in performance to improve the level of services provided and the adoption of methods Modern and contemporary management in the evaluation of its institutional performance.

The problem of the study was the absence of an institutional performance evaluation system at the centre whereby weaknesses (areas of improvement) and st

    In this research, we have achieved the description of radionuclides that exist in the samples of Diyala river sediments as well as to measure the specific activities using gamma-ray spectroscopy. The eleven samples were collected among the length of Diyala River starting from Al- Rustumiya and finishing at the point where Diyala River meets Tigris which is in Baghdad.      Gamma-ray spectrometry system consists of high-purity germanium detector (HpGe) with 50% efficiency and resolution (2.2 keV) for the energy (1332 keV) was used for standard source 60Co.     Card spectrum analyzer connected to the PC type Pentium 4 was used to view the spectrum. And  rates of the speci

The Purpose of this study is mainly to improve the competitive position of products economic units using technique target cost and method reverse engineering and through the application of technique and style on one of the public sector companies (general company for vegetable oils) which are important in the detection of prices accepted in the market for items similar products and processing the problem of high cost which attract managerial and technical leadership to the weakness that need to be improved through the introduction of new innovative solutions which make appropriate change to satisfy the needs of consumers in a cheaper way to affect the decisions of private customer to buy , especially of purchase private economic units to

PM3 semiempirical method and Density Functional Theory (DFT) calculations of the type (B3LYP) and a Gaussian basis set (6-311G) were carried out for fullerene C60 molecule with its construction units (5radialene, 1,2,3-trimethylene indan, and corannulene), to evaluate the geometrical structure (bond lengths, symmetry, and energetic such as heat of formation ΔH0f, total energy Etot., dipole moment μ, EHOMO (highest occupied molecular orbital energy), ELUMO (lowest unoccupied molecular orbital energy), energy gap ΔEHOMO-LUMO), the distribution of electron density and vibration frequencies, all at their equilibrium geometries. Assignment of the vibrations modes was done according to the movement of the atoms as a result of DFT calculatio

Statin drugs act by inhibiting the enzyme HMG-CoA reductase which is responsible for manufacture of cholesterol and the biosynthesis essential energy production Co-factor (Coenzyme Q10). The aim from this research includes study the effect of statin drugs (Simvastatin and Atorvastatin) on the Coenzyme Q10 using differential pulse polarographic technique at a dropping mercury electrode (DME) and in a mixture of [4:1] methanol-phosphate buffer of pH7.0 as supporting an electrolyte. Prior to this, the behaviors of Simvastatin, Atorvastatin and Coenzyme Q10 were studied separately in their solvents. The half-wave potential (E1/2) of Co Q10 were -0.31volt and -1.37Volt, -1.33 Volt for simvastatin and atorvastatin respectively. A mixture of Co

The study aims to discuss the relation between imported inflation and international trade of Iraqi economy for the period (1990-2015) by using annual data. To achieve the study aim, statistical and Econometrics methods are used through NARDL model to explain non-linear relation because it’s a model assigned to measure non-linear relations and as we know most economic relations are non-linear, beside explaining positive and negative effects of imported inflation, and to reach the research aim deductive approach was adopted through using descriptive method to describe and determine phenomenon. Beside the inductive approach by g statistical and standard tools to get the standard model explains the

    Culex quinquefasciatus is an intermediate host of several human pathogens and serve as a vector of filariasis worldwide. Recently, there are increasing efforts to develop new and effective nanoparticles to control mosquito vectors. The green synthesis of ZnO-CuO nanoporous composite using Gum Arabic (Acacia senegalensis) was successfully carried out with Gum Arabic and the composite was characterized by UV-Visible, FTIR, and SEM/EDX techniques. Three different larval instars (1^st, 2^nd, and 3^rd) of Culex quinquefasciatus were exposed to various concentrations (10, 20, 25 mg/l) of the ZnO-CuO nanocomposite for 24 h. The LC₅₀ values fo