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

Back ground: Two groups of diabetic patients ((the first include 20 patients complaining from diabetes mellitus alone, and the second include patients that
complain from both hypertension and diabetes mellitus)) were included in this study. These patients were chosen((from a large number of patients, with a proved
diagnosis, that are referred to the neurophysiology unit from the department of medicine)) to be of the same age group and gender, so that any of these two factors
can no longer be a source of any possible error in the results.
Patients & methods: The electrophysiological tests that were done to all of our patients include: sensory latency and sensory amplitude for the ulnar and sural
nerv

The purpose of this paper is to define fuzzy subspaces for fuzzy space of orderings and we prove some results about this definition in which it leads to a lot of new results on fuzzy space of orderings. Also we define the sum and product over such spaces such that: If f = < a1,…,an > and g = < b1,…bm>, their sum and product are f + g = < a1…,an, b1, …, bm> and f × g =. for all a1,…,an,b1,…,bm ? G

Elegy is one of the foundations of the Arab poetic heritage, and it is one of the main sections of poetry. Man has found in him his desire to express his innermost self at an hour filled with pain, and an outlet from which his anguish and grief come out in an expressive form that liberates tears and reproaches death.
Lamentation is an evolving purpose that grows with the growth of society and life and records the change that takes place in every stage of history. It is an important result of the poet's collision with life and events.
That is why I chose the lamentation poetry of Hafiz Ibrahim, due to the importance of this art to him, and it is the art in which he excelled the poets of his time.
I have divided this research into

In this work, the linear properties of Vitamin D₃-5000IU soft gel were investigated by measuring its absorption and fluorescence spectra. It was observed that there was a shift towards longer wavelength within limits (75 nm), with quantitative efficiency equal to (33.58%). The values of absorbance were used to calculate the extinction coefficient, optical refractive index, optical conductivity and optical dielectric constant values.

The non-linear properties of Vitamin D₃-5000IU soft gel was also studied using the Z-Scan technique by using Neodymium-doped Yttrium Garnet (Nd: YAG) continuous laser (CW) emitting in       &n

Conservation of Concept among Children: Semantic Study

Aluminum alloy 5052 had been anodized by sulfuric acid as an electrolyte under constant voltage and the anodic oxide film produce will be testing by potentiostatic anodic polarization .Two variables, which were considered as important variables, were studied. These variables are anodizing time 15,30 min. and sealing time 10,20 min., and the test by potentiostatic anodic polarization through electro chemical polarization measurements in solutions of 1N na2so4 ( PH= 1 ). The results are discussed in light of the rate of ionic current flow through the coating during anodic polarization measurements.