Abstract

The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users  of financial statements who depend on reported earnings in their deci

The effect of chronic exposure to two different levels of cadmium chloride (CdCl2) 30 ppb and 40 ppb in drinking water for 12 weeks on thyroid function of mature male rabbits was studied. Eighteen mature male rabbits  were randomly divided into three groups (each of six ) , control group (group I ): were offered ordinary tap water , and treated groups (II and III ) were offered tap water containing 30ppb and 40 ppb respectively for 12 weeks .Serum concentration of  thyroxin (T4 ) and triiodothyronine (T3) were measured every six weeks ,as an index  of  thyroid function , further more ,  section of thyroid gland were prepared for histological studies. The results showed that  chronic exposure of male rabbits

The current study aims to find a new plan to manage the water quality of the western part of the Hammar Marsh to reduce the salts that cause problems for the marshes and preserve their environmental life by isolating the southwestern part of the Hammar Marsh by closing the outlet under the railway embankment. The outlet is discharging saline water to the east-western part of Al Hammar Marsh. After isolating the southwestern part of the marsh, a new outlet is proposed. The impact of the flow hydrodynamics on improving the water quality was simulated using the SMS model. The hydrodynamics and water quality simulation models for the marsh are : a hydrodynamic model and average depth (SMS RMA2) and a two-dimensional water quality model (SMS

A factorial experiment was applied with four replicates on rosemary plants (Rosmarinus officinalis L.) grown in pots inside the glasshouse of the Department of Biology, College of Science, Salahaddin University, Erbil, Iraq, during April, 2019 to July, 2020, to determine the effects of soil moisture content ( SM1: 100% and SM2: 60% field capacity), nitrogen fertilizer (N1: 100, N2: 200 and N3: 300kg/hectare), and magnesium fertilizer (Mg1: 0.0, Mg2: 30 and Mg3: 60kg/hectare) and their interactions on some growth characteristics  and essential oil content of rosemary plants. Two cuttings were taken from rosemary shoots (on March, 2020 and July, 2020) after 12 and 15 months of planting respectively. Results showed that cutting 1:

The agricultural lands that depend on supplementary irrigation methods for winter wheat cultivating in wide areas of the Nineveh province are most vulnerable to climate change concerns. Due to frequent rainfall shortages and the temperature increase recently noticed and predicted by the climate scenarios. Hence important to assess the climate effect on the crop response in terms of water consumption during the periods (2021-2040) and (2041-2060) by using high-resolution data extracted from 6 global climate data GCMs under SSP5-8.5 fossil fuel emission scenarios in changing and fixed CO₂ concentration. And validate the Aqua-Crop model to estimate the yield and water productivity. And gives the RRSME of 7.1- 4.1

A field experiment was conducted in Al-Yusufiya district - Al-Mahmoudiya district, Baghdad province during the winter season 2021, to study improving the efficiency and management of water use and the productivity of lettuce under different irrigation systems. The Nested-Factorial Experiments design was used, where the main plots include the first factor, irrigation levels (I1) 50%, (I2) 75%, (I3) 100, (I4) 125%, (I5) 150% ETpan. After depleting 35% of the available water and in terms of climatic data from the American Evaporative Basin, Class A. Then the main factor is divided into three replicates, and the coefficients of the second factor are distributed randomly within each replicate, which includes the irrigation system: surface drip i

The removal of heavy metal ions from wastewater by ion exchange resins ( zeolite and purolite C105), was investigated. The adsorption process, which is pH dependent, shows maximum removal of metal ions at pH 6 and 7 for zeolite and purolite C105 for initial metal ion
concentrations of 50-250 mg/l, with resin dose of 0.25-3 g. The maximum ion exchange capacity was found to be 9.74, 9.23 and 9.71 mg/g for Cu2+, Pb2+, and Ni2+ on zeolite respectively, while on purolite C105 the maximum ion exchange capacity was found to be 9.64 ,8.73 and 9.39 for Cu2+, Pb2+, and Ni2+ respectively. The maximum removal was 97-98% for Cu2+ and Ni2+ and 92- 93% for Pb2+ on zeolite, while it was 93-94% for Cu2+, 96-97% for Ni2+, and 87-88% for Pb2+ on puroli

The basic solution to overcome difficult issues related to huge size of digital images is to recruited image compression techniques to reduce images size for efficient storage and fast transmission. In this paper, a new scheme of pixel base technique is proposed for grayscale image compression that implicitly utilize hybrid techniques of spatial modelling base technique of minimum residual along with transformed technique of Discrete Wavelet Transform (DWT) that also impels mixed between lossless and lossy techniques to ensure highly performance in terms of compression ratio and quality. The proposed technique has been applied on a set of standard test images and the results obtained are significantly encourage compared with Joint P

The traditional centralized network management approach presents severe efficiency and scalability limitations in large scale networks. The process of data collection and analysis typically involves huge transfers of management data to the manager which cause considerable network throughput and bottlenecks at the manager side. All these problems processed using the Agent technology as a solution to distribute the management functionality over the network elements. The proposed system consists of the server agent that is working together with clients agents to monitor the logging (off, on) of the clients computers and which user is working on it. file system watcher mechanism is used to indicate any change in files. The results were presente