The research draws its importance from identifying the methods of profit management in misleading the financial statements, which in turn is reflected in the decisions of the authorities that relied on these reports, and then the models that help in detecting those methods used by the auditors. Risks. The index (margin of excess cash) was used to detect profit management practices on a group of banks listed in the Iraqi market for securities and the number of (23) banks, including (12) commercial bank and (11) Islamic bank and the results were compared to commercial banks with Islamic banks.((The research started from the hypothesis that the use of the (excess cash margin) model in the banking sector reveals the management

The aim of this work is study the partical distribution function g(r12,r1) for Carbon ion cases (C+2,C+3,C+4) in the position space using Hartree-Fock's Wave function, and the partitioning technique for each shell which is represented by Carbon Ions [C+2 (1s22s2)], [C+3 (1s22s)] and [C+4 (1s2)]. A comparision has been made among the three Carbon ions for each shell. A computer programs (MATHCAD ver. 2001i) has been used texcute the results.

This study presents determination of the paleostress magnitudes and orientation of Bekhme Structure in Shaqlawa area northeastern Iraq. Paleostress Analysis of slip-fault measurements is performed using Right dihedral, Lisle diagram and Mohr Circles methods. Depending on Mohr Circles, Bott law and vertical thickness, the magnitudes of the paleostress at the time of the tectonic activity were determined. Firstly, Georient Software was used to estimate the orientation of the paleostresses (σ1, σ2 and σ3). Secondly, using the rupture –friction law, taking into account depth of the overburden and the vertical stress (σv) was calculated to determine the magnitude of the paleostresses (σ1=4500 bars, σ2=1

The aim of this study is to investigate the effect of different doses of Duprost in the liver and blood of albino mice. The current study included twenty one albino mice, obtained and grouped into 3 groups: control (3 mice), acute group (12 mice) and chronic group (6 mice). The acute group was subdivided into 4 groups and each group of 3mice, was given a lonely oral dose of (0.25ml, 0.15ml, 0.1 ml and 0.05ml respectively) for 24 hours. Whereas the third group was subdivided into 2 groups and each set was given a daily dose of (0.15ml and 0.05 ml respectively) for 30 days. After the mentioned periods, blood samples from each animal were taken for blood analysis. Then, the mice of all groups were sacrificed and the livers were removed, pro

   Smoking has multiple effects on sex hormone , some of which are associated with important clinical implication .The present study was undertaken to  investigate the biochemical changes  of sex hormones associated with long standing cigarette smoking in 40 heavy smokers comparing with non- smoker and to correlate it with BMI for each .The sex hormones levels were determined by RIA  technique . Atomic absorption technique was used to measure the zinc levels.         The serum testosterone and estrogen levels of non – smoker group were 17.775ng\ml and 38.65ng\ml at p< 0.05, respectively .While the serum testosterone and estrogen levels of smoker group were 17.615n

For the first time in Iraq, the crustacean Ergasilus ogawai Kabata,

1992 was recorded from the gills of Silurus triostegus, Mastacembelus mastacembelus, Mystus pelusius and Acanthopagrus latus out of 12 fish species caught from Garmat Ali river north of Basrah city during the period from September 1999 till August 2000. The percentage incidence of infestations of these four fish species were 98.9%, 100%,

49.6% and 71.4% while the intensity of infestations were 417, 81.8,

3.4 and 2, respectively. No significant differences in infestations of

male and female hosts  with this crustacean were detected.

This research was conducted in order to monitor and measure the dimensions of media policy in satellite channels directed from the point of view of the communicator, and this research is classified among the descriptive studies, as the researcher used the survey method to answer the questions that were formulated in light of the research problem represented by the main question: What are the dimensions of media policy in Directed satellite channels? .
To achieve the objectives of the study, the researcher used the following tools:
The questionnaire, in order to survey the attitudes of communicators about the extent to which the media policy during crises reflects on their professional standards. The research community is represente

This study presents the determination of the paleostress magnitudes and orientation of Bekhme Structure in Shaqlawa area, northeastern Iraq. Paleostress analysis of slip-fault measurements is performed using Right dihedral, Lisle diagram, and Mohr Circles methods. Depending on Mohr Circles, Bott law, and vertical thickness, the magnitudes of the paleostress at the time of the tectonic activity were determined. Firstly, Georient Software was used to estimate the orientation of the paleostresses (σ1, σ2, and σ3). Secondly, using the rupture –friction law, taking into account the depth of the overburden and the vertical stress (σv),the magnitudes of the paleostresses were calculated (σ1=4500 bars, σ2=1900 bars and σ3=700 bars). &nb