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

In the Name of God, the Most Gracious, the Most Merciful

    Praise be to God, who has revealed the book, in which there are clear verses, insight and remembrance for the first people, and he promised those who learned it and did it with great rewards, and prayers and peace be upon those who pronounced the right and separated the speech, and on his family and companions the best of family and companions, and who followed them and guided them to the day of Moab .... ..
     And yet: If we ponder a brief period and look at our course at a glance, we will find that those who lead us are the prophets, and those who guide us are the guardians, and those who protect us are the martyrs, an

Allah Almighty has aggrandized the position of orphans and elevated their status in the society and has given the graces for those who sponsor the orphan and care for and protecting them, even those who rub their heads. The divine care is manifested in the verses of the Holy Bible and the Holy Quran. Therefore, the whole world cared for the orphan, and called for the rights of the orphans in the conferences and the channels. But all that was little effort that does not meet what the orphan need and some were only ink on paper that were not applied. All that mentioned above is necessary in dealing with the study (the rights of orphans in the Old Testament and Islam, a Comparative Study). The study was divided into a Preface and four inquirie

In this work,  the study of corona domination in graphs is carried over which was initially proposed by G. Mahadevan et al. Let be a simple graph. A dominating set S of a graph is said to be a corona-dominating set if every vertex in is either a pendant vertex or a support vertex. The minimum cardinality among all corona-dominating sets is called the corona-domination number and is denoted by (i.e) . In this work, the exact value of the corona domination number for some specific types of graphs are given. Also, some results on the corona domination number for some classes of graphs are obtained and the method used in this paper is a well-known number theory concept with some modification this method can also be applied to obt

Esterification considers the most important reaction in biodiesel production. In this study, oleic acid was used as a suggested feedstock in order to study and simulate production of biodiesel. The batch esterification reaction of oleic acid was carried out at various operating conditions; temperature from 40 to 70 °C, ethanol to oleic acid molar ratio from 3/1 and 6/1 and a reaction time up to 180 min.
The catalyst used was prepared NaY zeolite, which is added to the reaction mixture as 2, 5 and 10 wt.% of oleic acid.
The results show that the optimum conditions, gives 0.81 conversion of oleic acid, were 6/1 molar ratio of ethanol/oleic acid, 5 wt.% NaY relative to initial oleic acid, 70°C and 60 minutes. The activation energy o

This study aimed to evaluate serum levels of steroid hormones and human chorionic gonadotropin (hCG) hormone in preeclamptic Iraqi pregnancies compared to those of healthy pregnancies.This study enrolled 120 pregnant women, divided into four groups:1. 30 healthy pregnant women.2. 37 pregnant women with mild preeclampsia3. 53 pregnant women with severe preeclampsia4. 90 pregnant women with preeclampsia Preeclamptic women and their severe cases but not mild cases had significantly (P<0.01) increased levels of serum hCG as compared with healthy pregnancies. By contrast, sera levels of estradiol were significantly (P<0.01) decreased in total preeclamptic groups and their severe cases but not in mild group as compared to healthy pregnant wome

This study showed that liver of Passer domesticus bilobed the right lobe is cardiac shape while the left is elliptical and the liver colour is brown. It is occupying most of anterior and middle parts of abdominal cavity. The liver is surrounded by Glison capsule which is represented by a thin layer of connective tissue with septum extend peripherally in liver tissue. The liver tissue is formed from polyhedral hepatocyte arrange as irregular hepatic cord surrounded the central vein. Each cell contains one or two nucleus with one or more nucleolus. The blood sinusoid appeared between the liver cells .The hepatic cord arranged radially around the central vein. The portal area is clear and surrounded by connective tissue. Gallbladder is almost

         Toxoplasma gondii is an protozoan intracellular coccidian protozoan parasite. Latent toxoplasmosis threat to immunocompetent individuals. Diabetic patients are more susceptible to infect with toxoplasmosis due to their low level of immunity response. The purpose of this research is to define the association between toxoplasmosis and diabetes mellitus and detection serum levels of chemokines (monocyte chemoattractant protien-1 and transforming growth factor-β) in diabetic patients infected with toxoplasmosis. Serum samples were collected from 120 diabetic patients and 50 healthy individuals as a control group  from the Imamein Kadhimein Medical City in Baghdad. In order&nbs

Objectives: The main objective of this study is to examine the crucial role that Russian writers and intellectuals played in catalyzing the 1905 Revolution in Russia. Specifically, the study sought to analyze how their literary works, philosophical ideas, and political writings challenged Tsarist autocracy, depicted the suffering of the masses, and inspired opposition movements. The study aimed to highlight the defiant writings that contributed to the rise of political figures and the eventual overthrow of the repressive regime. Methods: The historical narrative and analytical methods were employed, conducting a comparative analysis of prominent works by renowned authors such as Tolstoy, Gorky, and Chekhov. This analysis focused on

To investigate the prevalence of true periodontal chief complaints (CC) and the factors affecting their reporting by patients with periodontal diseases (PD).