The importance of earnings quality begin increase in recent year . Particulary after collapse the big companies in U.S.A When the Stock Prices of this Companies negative impact after reporting of transitory & unrealized earnings in the iterim reports , in the same time took to this earnings as absis of Future Predictions .

Many of acadmic researchers discusses empirical measures that used to assessments of earnings quality from the perspective of decision usefulness that represent core of FASB's conceptual Framework , and to the economic – based definition of earnings , developed by (Hicks) in 1939.

Tise research attempt to test som of earnings quality measures in commercial

Abstract
This study concerned of scientific analysis of sociological directions
among Iraqi scholars graduated before 1960. These directions was divided
between heritage, conflict, critical and symbolic interaction. It is important to
mention that Al-Wardi scholar tried to build a theory in Sociology focused on
the image of Iraqi personality through historical approach used by Arabian
scholar Ibn-Khaldon.

The research aims:
1- To know the intemperance use of the internet by the University's students.
2- To know the differences with a statistical indication in the intemperance use of the internet after the gender's inconstant ( Males-females).
3- To know the differences with a statistical indication in the intemperance use of the internet after the Major's inconstant ( scientific- humanistic)
This current research restricts a sample of the university students for both sexes.
Theoretical frame:
The research viewed several theories that explains intemperance use of the internet & the results.
Research measures :
1- Research has been adapted the scale ( Internet use) which was prepared by the Moroccan researcher (

This research delves into the role of satirical television programs in shaping the image of Iraqi politicians. The research problem is summarized in the main question: How does satire featured in television programs influence the portrayal of Iraqi politicians? This research adopts a descriptive approach and employs a survey methodology. The primary data collection tool is a questionnaire, complemented by observation and measurement techniques. The study draws upon the framework of cultural cultivation theory as a guiding theoretical foundation. A total of 430 questionnaires were disseminated among respondents who regularly watch satirical programs, selected through a multi-stage random sampling procedure.
Th

Sustainable development (SD) is an improvement that meets present needs but jeopardizes the ability of new populations to do the same. It is vital to acquaint EFL students with the terminology and idiomatic expressions of this discipline. Nowadays, sustainable development and the environment have been prioritized in every aspect of life. Since culture and the teaching of Foreign language English cannot be separated, the English language becomes the mean of communication in health, economics, education, and politics. Thus, integrating sustainable development goals within language learning and teaching is very important. This descriptive quantitative study aims to investigate the perception of EFL pre-service teachers of sustainable develo

Anabolic androgenic steroids (AAS) are man-made derivatives of the male sex hormone testosterone, originally designed for therapeutic uses to provide higher anabolic potency with lower androgenic effects. Increasing numbers of young athletes are using these agents illicitly to enhance physical fitness, appearance, and performance despite their numerous side effects and worldwide banning.  Today, their use remains one of the main health problems in sports because of their availability and low price.  The present study focuses on investigating the adverse effects of anabolic androgenic steroid abuse on sex hormones, liver and renal function tests, fasting glucose levels and lipid metabolism in Iraqi male recreational bodybuilders

Convolvulus arvensis is a species of bindweed that is rhizomatous and is in the morning glory family (Convolvulaceae) native to Europe and Asia. The plant is naturally grown in Iraq. The plant was reported to be used in traditional medicine from as early as 1730s.

The Aerial parts of Convolvulus arvensis were macerated in 80% ethanol for 6 days. The concentrated extract was partitioned with n-hexane, chloroform, ethyl acetate- and n-butanol successively. The n-hexane and ethyl acetate, fractions were examined for the presence of phytochemicals by thin l

Thermal conductivity of compacted bentonite is one of the most important properties where this type of clay is proposed for use as a buffer material. In this study, Lee's disc method was used to measure the thermal conductivity of compacted bentonite specimens. The experimental results have been analyzed to observe the three major factors affecting the thermal conductivity of bentonite buffer material. While the clay density reaches to a target value, the measurement is taken to evaluate the thermal conductivity. By repeating this procedure, a relationship between clay dry density and thermal conductivity has been established in specimens after adjusting the water contents of the bentonite by placing its specimens in a drying oven for diffe

Self-assessment is a process of formative assessment during which teachers reflect on and evaluate the quality of their work, decide the degree to which they reflect explicitly stated goals or criteria, identify strengths and weaknesses in their work, and revise accordingly. The present study is an attempt to find out the SA of Iraqi English language teachers. The sample consists of 100 teachers in Baghdad. An inventory of many domains distributed to the teachers, they are, routines, expectations, language, time, opportunities, physical environment, and interactions. The results show that the EFL teachers practice four domains of SA they are: routines, physical environment, time, and language.

Thermal properties of soils are important in buried structures contact problems. Although laboratory is distinctly advantageous in measuring the thermal conductivity of soil under ideal condition, given the ability to simulate relatively large-scale in place of soil bed, the field thermal conductivity of soil is not yet commonly used in many types of research. The use of only a laboratory experiment to estimate thermal conductivity may be the key reason for overestimation or underestimation it. In this paper, an intensive site investigation including field thermal conductivity tests for six different subsoil strata were performed using a thermal probe method (TLS-100) to systematically understanding the effects of field dry density, water c