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

Indium Antimonide (InSb) thin films were grown onto well cleaned glass substrates at substrate temperatures (473 K) by flash evaporation. X-ray diffraction studies confirm the polycrystalline of the films and the films show preferential orientation along the (111) plane .The particle size increases with the increase of annealing time .The transmission spectra of prepared samples were found to be in the range (400-5000 cm-1 ) from FTIR study . This indicates that the crystallinity is improved in the films deposited at higher annealing time.

Background: This study was conducted to evaluate the surface roughness and dimensional accuracy of commercially obtainable alginate impression material in terms of imbibition after immersion in two different media. Materials and method: Two disinfecting agents, ethanol 70% and povidone-iodine 4%, were used to access the dimensional accuracy and surface roughness of alginate impression material. Weights of specimen discs of alginate impressions were measured before and immediately after immersion to gain a measure of imbibition. For surface roughness, disinfected specimens rectangle was examined before and after disinfection. Results: Minimal changes in weight were observed after disinfection, but a statistically non-significant differenc

Abstract

This research studies Abu Baker Al-Siddiq’s commandments to the leaders of his armies. The research is organized into an Introduction, three sections, and a Conclusion.

The Introduction presents a definition of Style and Commandment terminologies. It also presents a brief biography of Abu Baker Al-Siddiq may Allah be pleased with him.

The first section explains the characteristics of the Composition and its rhetorical significance. In this Section, I study the types of predicate and the methods of construction in Abu Baker’s commandments and the rhetoric in using the connection and disconnection modifiers in his expressions.

The second section e

One hundred and eighty five urine samples were collected eight isolates (4.3%) were obtained and diagnosed as Staphylococcus aureus. Among 8 isolates, 5 (62.5%) S. aureus isolates were found to be enterotoxigenic, most of isolates produced at least two types of Staphylococcal enterotoxins (SEs). The production of enterotoxins in the presence or absence of Thymol extracts (aqueous and alcoholic) were estimated using a reversed passive latex agglutination (SET-RPLA) kit. The extracts reduced enterotoxin production compared with the control. Enterotoxin inhibition was observed for enterotoxin C production at minimal inhibitory concentrations (MIC) at 400 µg/ml, whereas production of enterotoxins A, B, and

This research aims to identify the role that forensic accounting plays on the transparency and quality of the financial statements in trade bank of Iraq and the Gulf Commercial Bank in Babylon. This research came to address the problem that most financial institutions suffer from, which is represented by the lack of transparency and the quality of the financial statements issued in a manner. Annual also the manipulation and fraud in the financial data, which causes a big gap between that institutions and organizational stakeholders. According to the implementation of the research hypothesis and the objectives of the research, a questionnaire was prepared consisting of three axes, the first axis dealing with the demographic distri

The Bi2Se3 compound was synthesis by fusing initial compounds consisting of
extra pure elements in stoichiometric ratio from elements compound, charged inside
quartz ampoule. The crystal growth of Bi2Se3 carried out using Brighaman technique
process from melting f (Bi+Se ) at temperature of 810 ºC for about 48 hrs. Single crystal
of Bi2Se3 has been grown in direction (211) after slow cooling on account of heat
gradient to zone furnaces at cooling rate (1-3) C/hr. The structure study of the compound
was determined by x-ray diffraction technique, which it has bismuthinite structure and
orthorhombic unit cell with lattice parameters of a=10.2678 Å, b=11.2392 Å and
c=5.1737 Å

the structrual and mechanical properties of thin Ni films of different thicknesses deposited on coring glass substrate using lonbeam sputtering(IBS) technique under vacuum torr have been studied the TEM and electron