As a result of creative accounting, many firms in the Iraqi stock market are able to achieve two very significant goals: first, to boost the market value of their shares and thus gain the biggest trading volume in shares, and second, to lower their earnings in order to decrease the tax burden. First by growing its profits, then by evading taxes and denying the state its right to its money. Using this research, we hope to demonstrate how financial institutions that use innovative accounting tools in the preparation of their financial statements impact trade activity. Trading volume is critical to accurately forecasting stock price patterns, allowing investors to maximize their wealth. So, without accounting information, the financial

The effectiveness and quality of legislation depend on the extent to which it relates to political , economic ,social ,geographical , health and moral realities , so the unrealistic legislation and its failure to address all the problems facing society make these legislation out of reality , this requires this legislation be able to regulate all aspects related to public health in society in exceptional circumstances such as cases of wars ,diseases and pandemics as outbreaks of corona virus in the word ,this study focuses on the effects of legislative omission on the effectiveness of the administration when performing its tasked in health administrative control in exceptional circumstances in light of spread of corona virus pandemic in Iraq

            This research amid to measure the impact of organizational flexibility (structural flexibility, operational flexibility, and strategic flexibility) in achieving organizational prosperity and its dimensions (strategic agility, intellectual capital, innovation and sustainable competitive advantage) in a number of Iraqi cellular communications companies. The research adopted descriptive analytical approach. A sample of (85) persons from the research community was selected, which included (Department managers, Directors administrative units, Communication engineers), to answer the questionnaire prepared for this purpose. And to analyze data and derive results. Statist

Objectives: The purpose of the study is to ascertain the relationship between the training program and the socio-demographic features of patients with peptic ulcers in order to assess the efficiency of the program on patients' nutritional habits.

Methodology: Between January 17 and October 30 of 2022, The Center of Gastrointestinal Medicine and Surgery at Al-Diwanyiah Teaching Hospital conducted "a quasi-experimental study". A non-probability sample of 30 patients for the case group and 30 patients for the control group was selected based on the study's criteria. The study instrument was divided into 4 sections: the first portion contained 7 questions about demographic information, the second sect

The study aimed to achieve the following: Developing comprehensive quality standards for evaluating the curricula of Arabic Language Departments in Colleges of Education at Iraqi universities. Evaluating the curricula of Arabic Language Departments in light of comprehensive quality standards. The study was delimited to: The Arabic language curricula—namely (grammar, morphology, literature, rhetoric, criticism, and prosody)—taught in Arabic Language Departments across their four academic years for the academic year (2010/2011). Arabic Language Departments in Colleges of Education at Iraqi universities (Baghdad, Diyala, Mosul, Basra, and Babylon). Faculty members of Arabic Language Departments in Colleges of Education at Iraqi universitie

Elevated C-Reactive Protein (CRP) level in serum is a risk factor for type 2 diabetes ,this relationship is likely to be the cause it means elevated CRP leads to T2D in future . Our objective was to examine CRP in male Type 2 Diabetes(T2D) patients in different age ,we studied 120 male subjects divided to two groups according to their age. First group A age (31 - 40) year old ,60 person )30 control & 30 T2D patients(,3 person for each same age: second group B age (41 – 50) years old ,60 person )30 control & 30 T2D patients(,3 person for each same age. We examined blood sugar ,cholesterol and CRP in each group. and we toke the mean of samples in the same age in each data in all the 4 groups. Our data shows that CRP

The aim of this study is to determine serum IL-33 levels and atherogenic index of plasma (AIP) .Forty patients with moderate activity of rheumatoid arthritis (RA) and forty healthy individuals as control group were enrolled in this study, age (25-45) years. Disease activity was assessed in patients by erythrocyte sedimentation rate (ESR),C-reactive protein (CRP) and rheumatoid factor(RF) .Also lipid profile(cholesterol TC, triglyceride TG, low density lipoprotein LDL-C, very low density lipoprotein VLDL and high density lipoprotein HDL-C), AIP, and IL-33 were determined in all subjects. The results revealed a significant increase in ESR,CRP and RF , TG, VLDL,AIP and IL-33,while is a significant decrease in HDL concentration in patients gr

Topic management is the awareness of how speakers deal with initiating, developing, changing, and ending a topic and how they fix the relationship when a misunderstanding occurs. It is such an important unit of conversation as it includes the transition from one strategy to the other to be accomplished in a systematic and orderly manner. These strategies are impaired in dementia patients thus lead to communication breakdown. This study aims at detecting the dementia patients' topic management strategies in selected speeches and answering the questions of which of these strategies are fully or partially detected in these speeches. The researchers use a qualitative method to examine the speeches of those patients and they adopt an eclectic