The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in
... Show MoreBackground: Prostatic adenocarcinoma is the most widely recognized malignancy in men and the second cause of cancer-related mortality encountered in male patients after lung cancer.
Aim of the study: To assess the diagnostic value of diffusion weighted imaging (DWI) and its quantitative measurement, apparent diffusion coefficient (ADC), in the identification and localization of prostatic cancer compared with T2 weighted image sequence (T2WI).
Type of the study: a prospective analytic study
Patients and methods: forty-one male patients with suspected prostatic cancer were examined by pelvic MRI at the MRI department of the Oncology Teaching Hospital/Medical City in Baghdad
... Show MoreThis study aimed to evaluate the effect of the COVID-19 outbreak on emergencies and pain among orthodontic patients attending a teaching hospital. The study was conducted among orthodontic patients receiving active orthodontic treatment or in a retention period at the College of Dentistry, University of Baghdad, Iraq. Their participation was voluntary, and they filled out an Arabic-translated questionnaire. The survey included general information, orthodontic problems, and a numerical rating scale for pain assessment. We used descriptive and inferential statistics (frequencies and intersecting frequencies), chi-square test and linear regression. Out of 75 orthodontic patients, only 54 (15 males and 39 females) were included in the s
... Show MoreBackground: Passive smoking and dental caries affect the integrity of the health of individuals and both of them affected by sociodemographic characteristics of those individuals. This research aimed to investigate the severity of dental caries in relation to salivary magnesium and zinc of stimulated whole saliva of a group of 10 years passive smokers in comparison with normal subjects. Materials and methods: the study group included 40 subjects (20boys and 20 girls), with an age of 10 years of passive smokers determined by a questionnaire. The control group included 40 normal subjects of the same gender and age of the study group. The diagnosis and recording of dental caries was measured by (D1-4MFS & d1-4mfs) index according to the criter
... Show MoreDegradation of soil quality is an inevitable consequence of modifications to the characteristics of the soil that contribute to a decrease in ecosystem services. Numerous stressors, including chemical, biological, and physical ones, as well as those originating from both natural and artificial sources. The most prevalent kind of soil contamination that contaminates soil biota is agrochemicals. Soil is the most common place for xenobiotic dumping, which makes it the most probable source of other natural resources' pollution, such as surface and ground waters, based on the results of several studies. The danger to the environment posed by polluted soils is influenced by a variety of biological and physicochemical mechanisms that regul
... Show MoreAbstract
Epidemics that afflict humankind are descending renewed, plaguing them in the place and time they spread.
- The epidemic affects individuals and the movement of societies, and its treatment requires dealing with it according to Sharia, taking into account the current data and developments.
- Integrative jurisprudence: it is intended to know the practical legal rulings deduced from the combination of evidence of two or more sciences related to one topic related to it, and among these calamities is the Corona Covid-19 pandemic.
- It is permissible to use sterile materials that contain a percentage of alcohol in sterilizing hands and fogging places, including mosques.
T
... Show MoreBackground: Most adult smokers start smoking regularly some time before 18 years of age. Cigarette smoking is a major ‘preventable’ cause of morbidity and mortality worldwide. It is well-known that smoking has hazardous effect on many systems like pulmonary and cardiovascular system.
Objectives: Study the prevalence of smoking among school pupils according to the mode of smoking, age, school grade, school environment and possible health risk associated with smoking. Type of the study: A cross-sectional study.
Methods: Study was conducted between 1st of March 2014 to 30th of May 2014 at Al-Doura/Al- Kurkh/Baghdad by using convenient sample, including all pupils from 6 schools. The schools were 2 secondary schools, 3 in
... Show MoreAbstract :
The aim of the study is to diagnose the level and nature of the relationship between cognitive interactions, cognitive ignorance and the achievement of strategic excellence). The aim of this is to explore theoretical philosophy and intellectual implications of these variables, and, then test the correlation and impact relationships and their feasibility in the application environment, which was formed from the seven directorates in the Ministry of Education. The sample of the study was determined by the directors, their assistants, and the department directors. The sample number is (130). The importance of the study is to come out with a philosophical basis for the nature of the variables, based on an app
... Show More This research aims to identify the economic design techniques and materials that can be used in the implementation of cosmetic supplements to the spaces of the dwelling. The research relied on the descriptive and analytical approach by describing and analyzing models of design techniques and materials that can be used in the production of cosmetic supplements in the interior spaces of the dwelling.
The results of the research concluded that the beautification of the spaces of the dwelling is one of the necessary and important pieces to add aesthetic touches to the internal spaces, and that the use of economic design techniques and materials contributes to the implementation of many pieces of complementary beautification of the