The aims of research is diagnose and indicate the role of fairness in the work of accounting, which is important in reducing the unacceptable practices to manage earnings by economic units, As well as the interpretation and indicate Ethical inside in the accounting and accountants in particular practices in the area of ​​earnings management to reduce the negative effects of the practice and display the results mentioned acts according to what is supposed to be for the purposes of service users, Researchers have identified that one hypothesis, that "Fairness of accountants in of their work accounting lead to a reduction of earnings management practices". The results suggest that the accounting practices that lead to the manipu

Land Transport regards a main element in the In Fra – structure of the national economy where distance and time shortness, open new opportunities of work, develop the different regions and rise the standard of living….

It is necessary to emphasize that the circumastances surrounding Iraq such as wars, economic sanctions, blockade occupation effected negatively upon economic Indicators of land Transportion including Value of output Value added contraction of Investment allocation and  Investment expend tuer and the period of implementation and fulfillment of the projects of Land Transport to be ready to offer their service in underdeveloped country Like Iraq aiming to satisfy Fast and acomprehensi

Current numerical research was devoted to investigating the effect of castellated steel beams without and with strengthening. The composite concrete asymmetrical double hot rolled steel channels bolted back to back to obtain a built-up I-shape form are used in this study. The top half part of the steel is smaller than the bottom half part, and the two parts were connected by bolting and welding. The ABAQUS/2019 program employed the same length and conditions of loading for four models: The first model is the reference without castellated and strengthening; the second model was castellated without strengthened; the third model was castellated and strengthened with reactive powder concrete encased in the

Stylistics represents a modern approach in understanding the literary text through the linguistic patterns that form it. The distinctive phenomena that the text includes constitute special features in it. As well as exploring its aesthetic aspects through description and analysis at the same time. The close link between stylistics and linguistics made stylistics occupy a prominent place in modern literary criticism.
In this regard, we do not want to dwell on the different directions of stylistics. Rather, we will prolong the discussion in the study of the style as a (deviation. Aversion) from the original. Because this trend plays on the chord of the paradox between the surface structure and the deep structure, especially when the sur

Currently, with the huge increase in modern communication and network applications, the speed of transformation and storing data in compact forms are pressing issues. Daily an enormous amount of images are stored and shared among people every moment, especially in the social media realm, but unfortunately, even with these marvelous applications, the limited size of sent data is still the main restriction's, where essentially all these applications utilized the well-known Joint Photographic Experts Group (JPEG) standard techniques, in the same way, the need for construction of universally accepted standard compression systems urgently required to play a key role in the immense revolution. This review is concerned with Different