The self-evident truth existing in today's business environment is the continuity of change and its continuity and turmoil, also its increase over time as it is more abundant, abundant, wide and complex than ever before, and it is the dominant feature in the business environment, as different organizations and operating units can find themselves shifting from the top to the bottom. And then it requires its departments to strive to adapt to these rapid and turbulent shifts and changes by bringing about a series of organizational and adaptive changes that are not limited to one organizational aspect only but rather include all organizational components. Accordingly, this research came to determine the readiness of public organizations to chan

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

Three mesoporous silica with different functional group were prepared by one-step synthesis based on the simultaneous hydrolysis and condensation of sodium silicate with organo - silane in the presence of template surfactant polydimethylsiloxane - polyethyleneoxide (PDMS - PEO). The prepared materials were characterized by Fourier transform infrared spectroscopy (FTIR), thermogravimetric analysis (TGA), atomic force microscopy (AFM) and nitrogen adsorption/desorption experiments. The results indicate that the preparation of methyl and phenyl functionalized silica were successful and the mass of methyl and phenyl groups bonded to the silica structure are 15, 38 mmol per gram silica. The average diameter of the silica particles are 103.51,

        The vision and philosophy of the economic system in Iraq after 2003 were not clear-cut because of overlapping internal factors was the novelty of the political system and the lack of political and economic decision makers to understanding and conviction full need shaping a new administration for the Iraqi economy is able to succeed economic development programs, and external factors was determinedly organizations international application of shock reforming style and contrary to the social reality and the security which reflected negatively on the work and consistency Lisseeash financial balance between stability and growth and raise the level of consumer spending and the importance of r

We refer in this research into linguistic binaries, try rounding of simiaei news analysis. It is known that there are branches of Linguistics called social Linguistics, divided into communicative Linguistics and media. Perhaps the best justification for the inclusion of a new curriculum in media studies is a semiotic analysis of the news. I›ve turned the speech, language and communication studies in relation to different disciplines, many research projects, and returned only old curriculum, speed shift in thought, proportional to the revolution in information and communication technology, for reality imposed on the entire world, researchers are the first affected by this enormous humanitarian Almanza. Alsimiaaeon still shy away from an

This work presents mainly the buckling load of sandwich plates with or without crack for different cases. The buckling loads are analyzed experimentally and numerically by using ANSYS 15. The experimental investigation was to fabricate the cracked sandwich plate from stainless steel and PVC to find mechanical properties of stainless steel and PVC such as young modulus. The buckling load for different aspect ratio, crack length, cracked location and plate without crack found. The experimental results were compared with that found from ANSYS program. Present of crack is decreased the buckling load and that depends on crack size, crack location and aspect ratio.

Voice over Internet Protocol (VoIP) is important technology that’s rapidly growing in the wireless networks. The Quality of Service (QoS) and Capacity are two of the most important issues that still need to be researched on wireless VoIP. The main aim of this paper is to analysis the performance of the VoIP application in wireless networks, with respect to different transport layer protocols and audio codec. Two scenarios used in the simulation stage. In the first scenario VoIP with codec G.711 transmitted over User Datagram Protocol (UDP), Stream Control Transmission Protocol (SCTP), and Real-Time Transport Protocol (RTP). While, in the second scenario VoIP with codec G.726 transmitted over UDP, SCTP, and RTP protocols. Network simulator

Cognitive stylistics is one discipline of applied linguistics that relies on the reader’s interpretation and inference of the meaning of the text depending on his background knowledge. It studies how the reader understands the text and mapping it with his real experiences (Jeffries and McIntyre,2010). The present study is a cognitive stylistic analysis of digital stories. Digital stories are short narratives made by a combination of different sorts of digital media such as pictures, audios and videos. These digital media are employed to tell stories about oneself, famous people, and important events. The analyzed stories are selected from “Daily Yahoo Stories” and are analyzed according to Lakoff (1993) approach, The analysis investig