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

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

Language is an instrument, a tool of culture and a way of communication between the past and the present. No one can know the treasure of human thought and experience in the fields of history, poetry and prose without language as an instrument of communication between cultures and peoples. Language under this description faces many problems, the most important of which is linguistic globalization, which means the flow rate of the strongest language, which has elements of power, domination and control over other languages. In this article, we consider linguistic globalization as a serious problem faced by every language, and we consider its main shortcomings and advantages and its impact on the language and ways of protecting the Arabic lang

In this research, we highlight the most important research related to the mixed ligand complexes of the drug trimethoprim (TMP), and for the past 7 years where this drug has been used as a chelating ligand and gives stability to the complexes with ions of metal elements where these complexes, prepared and diagnosed, and for some research the bacterial activity was studied against different types of bacteria

In the present paper we report the synthesis of a new ligand [HL][(2-1-[(2-hydroxy-benzylidene)-hydrazono]-ethyl) benzene-1, 3, 5-triol and its complexes with (Mn", Fe", Cd", and Hg") The ligand was prepared in two steps. In the first step a solution of salicylaldehyed in methanol reacted under reflux with hydrazinemonohydrate to give an intermediate compound which reacted in the second step with 2, 4, 6-trihydroxidernonohydrate giving the tientioned ligand. The complexes were synthesis by direct reaction of the corresponding metal chloride with ligand. The ligand and the complexes have been characterized by spectroscopic methods [" H NMR, IR, UV-Vis,, atomic absorption], HPLC microanalysis along with conductivity measurements. From the abo

The geomorphological importance of studying the alluvial fan derives from the fact that
in enables us to know the Origin and development of such a phenomenon which cover a vast
area in different regions.
This study tackles the geomorphological development of Badra alluvial fan through
knowing the factors of its origin, development, form and their present area, by using the
climate hydrological In formation besides using topographic Maps and changes detection for
different years (1973 - 2013) from satellite images

The study of morphometric tectonic characteristics of Trifaoui Valley Basin and knowledge of tectonic activity in the study area to be a useful tool to identify and measure the tectonic activity. Some indicators have been used for the river basin in order to learn pelvic tilt and symmetry factor asymmetry and cross terrain of the valley was a definitive classification of indicators geomorphological and show off Index (AF) to the pelvis tilted towards the north and this Match with the direction of the public trough. The index (T) Non-displacement of the mainstream of the basin of river from the center of the basin, and the index (SL) to the tectonic activity index (VF) Basin Trifaoui neutral in terms of lifting the tectonic processes of w

Background : The number of primary hip arthroplasty is growing with every passing year. At present this surgical operation has no equal in the rate of yielding good results. Despite the fact that in many cases in the long term after surgery radiolucent lines around the cup are observed, the clinical outcomes remain satisfactory.Aim of the study :To study the clinical and radiological manifestations of the aseptic loosening of the endoprosthesisMethods: This is a prospective study based on an analysis of diagnostic findings of 51 patients with aseptic loosening of hip joint components, aged 30 to 84 years. We depend for diagnosis of a septic losing by both clinical evaluation and X-ray assessment Results:The majority of clinical and