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

Background: Dental caries is a localized, progressive destructive, largely irreversible microbial based disease of multifactorial nature; these factors include (host, microbes and food) they influence differently on the initiation and progression of dental caries. The aims of the study: was to evaluate the effect of smoking on salivary flow rate, secretory immunoglobulin (SIgA) level and viable count of mutans streptococci (M.S) bacteria in oral cavity and their relation to dental caries experience. Material and method: The samples were collected from 80 male students ranging in ages from 18-22 years old. Where they divided in to two groups, 40 non-smokers (control group) and 40 smokers (study group). Unstimulated salivary samples were c

The frog has a highly developed nervous system. It consists of a brain, a spinal cord and nerves. The brain is the only center for the control of all vital activities as it receives impulses from different parts of the body through sensory nerves and issues orders through motor fibers to different parts of the body for appropriate action. The Aims of studyis general morphological structural of the brain and spinal cord in the Iraqi frog Rana ridibunda ridibunda. The brains of twenty of frogs belonging to class Amphibia were studied using conventional techniques of dissecting microscopy. All samples were sacrificed and anesthetized and then they were removed completely from the neurocranium, cranial, sensory nerves and the meninges and trans

Background: This study was conducted to assess the effect of sonic activation and bulk placement of resin composite in comparison to horizontal incremental placement on the fracture resistance of weakened premolar teeth. Materials and method: Sixty sound human single-rooted maxillary premolars extracted for orthodontic purposes were used in this study. Teeth were divided into six groups of ten teeth each: Group 1 (sound unprepared teeth as a control group), Group 2 (teeth prepared with MOD cavity and left unrestored), Group 3 (restored with SonicFill™ composite), Group 4 (restored with Quixfil™ composite), Group 5 (restored with Tertic EvoCeram® Bulk Fill composite) and Group 6 (restored with Universal Tetric EvoCeram® co

The international ranking of the quality of universities is one of the important topics that have taken a great deal of attention that is related to the scientific status at the local, regional and international levels.Quality means a set of characteristics and features of a product or service related to its ability to meet   a specific need by making the product or service   suitable for use.         The quality of education represents the degree that meets a set of educational characteristics specified in accordance with the standards of institutional accreditation of educational indicators in achieving the quality of the educational product, and the educational instit

The experiment was conducted to evaluate and performance comparison for moldboard and disk plows in central of Iraq in 2011. Three factor were used in this study included Two types of plows included moldboard and disk plows which represented main plot , three forward speeds of the tillage was second factor included 1.85, 3.75 and 5.62 km / h which represented sup plot , and three levels of soil moisture was third factor included 21 , 18 and 14 % to determined data actual plow depth , Practical productivity, Volume of disturbed soil, Field efficiency , Slippage percentage in silt clay loam soil with depth 22 cm were studied in the experiment Split – split plot design under randomized complete block design with three replications using

Global Navigation Satellite System (GNSS) is considered to be one of the most crucial tools for different applications, i.e. transportation, geographic information systems, mobile satellite communications, and others. Without a doubt, the GNSS has been widely employed for different scientific applications, such as land surveying, mapping, and precise monitoring for huge structures, etc. Thus, an intense competitive has appeared between companies which produce geodetic GNSS hardware devices to meet all the requirements of GNSS communities. This study aims to assess the performance of different GNSS receivers to provide reliable positions. In this study, three different receivers, which are produced by different manufactur

Global Navigation Satellite System (GNSS) is considered to be one of the most crucial tools for different applications, i.e. transportation, geographic information systems, mobile satellite communications, and others. Without a doubt, the GNSS has been widely employed for different scientific applications, such as land surveying, mapping, and precise monitoring for huge structures, etc. Thus, an intense competitive has appeared between companies which produce geodetic GNSS hardware devices to meet all the requirements of GNSS communities. This study aims to assess the performance of different GNSS receivers to provide reliable positions. In this study, three different receivers, which are produced by different manufacturers, were fi

The Yemen Kings and gaverners allered notable services to the pilgrims, who
were in their way to perform the pilgrimage to Mecca. Among them Al-Hysen Ibn
Salama (dead 384, Aih). The governer of Al- Zeadiea state, who concern about
pilgrimage route from its beginning at Hudrumot to its end at Mecca Al Makruma, the
distant was estimated by 60th days to pass the way he also eastablished asystem of
water “artesian wells” as long as the pilgrimage way also setting up large Mosqeses
and Marking out the way of the caravans of pilgrimage to save these caravans from
lossing the right way, he setting up under ground water chanal started from Arafat to
holy Mecca in order to ensure water supplies for the erea. This proje

Background: The aim of this study was to evaluate the expression of ?broblast growth factor-2 and Heparanase in oral squamous cell carcinoma, and to correlate the two studied marker with each other and with clinicopathologicalfinding including grade, stage. Methods: Sections of 30 formalin-fixed paraffin embedded blocks specimens of oral squamous cell carcinoma were immunostained to assess the expression of ?broblast growth factor-2 and Heparanse in oral squamous cell carcinoma cases. Results: The expression of fibroblast growth factor-2 and Heparanase were positive in all oral squamous cell carcinoma cases (100%). The positive expression of fibroblast growth factor-2 was significantly correlated with tumor site (p=0.016),and clinical pres