The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

Objective: To evaluate knowledge towards smoking and its relationship with lung cancer among members of
Baghdad Nursing College.
Methodology: The study comprised 100 affiliates from the College of Nursing/ University of Baghdad that
included students, teaching staff and employees. All data was collected through a structured questionnaire
prepared by the National Cancer Research Center which were answered during a scientific symposium
organized by the center on lung Cancer Awareness in March 2016.The data were analyzed by using the SPSS,
version 22
Results: The age of the respondents ranged from (19-64 years); 76% were females and only 4% were smokers.
The results showed that the mean score for the level of knowled

The service quality of any information-based system could be evaluated by the high-end user in such a way that the system developer or responsible intently might use these user experiences to improve, develop and benchmark their system. In this paper, questionnaire implemented to rate to what extent the academic admission system as a web site achieves performance. Data were collected from 21 users of the system; all of them are highly educated and have the experience of using the site. Quadrant and gap analysis were implemented to evaluate the weakness and strength of the data. The major data analyses were performed on the data collected in terms of its importance and satisfaction to the users. A number of statistical tools have been uti

Abstract

          The aim of the research is to measure the effect of changing the exchange rate on bank loans, and in order to achieve this goal, the (official exchange rate) was chosen as an independent variable and its effect was studied on the dependent variable, which is bank credit. Commercial Gulf, Baghdad, A Shore International for Investment (and the financial indicators (growth rate of loans) and the statistical program (Eviews 12) were used to measure the impact of the exchange rate change on the bank credit of banks, the research sample for the period 2012-2022, and the research reached a group Among the conclusions, the most important of which is that the

This study is planned to find relationship between interleukin-33 (IL-33) with its receptor interleukin-1 receptor 4 (IL-1R4), and assurance IL-33/IL-1R4 proportion as biomarker to atherosclerosisin rheumatoid arthritis (RA) Iraqi female’s patients with and without dyslipidemia. This study was attempted at Baghdad Teaching Hospital included 60 female’s patients with RA that were isolated into: 30 patients with dyslipidemia(G2), 30 patients without dyslipidemia(G3) and 30 individuals as control group (G1). Patients were experiencing treatment by methortexiene medication, analyzed by rheumatoid factor (RF) and erythrocyte sedimentation rate (ESR) tests. All patients and control groups age ranged from (30-55) years. The results show an inc

   This study is planned to find relationship between interleukin-33 (IL-33) with its receptor interleukin-1 receptor 4 (IL-1R4), and assurance IL-33/IL-1R4 proportion as biomarker to atherosclerosisin rheumatoid arthritis (RA) Iraqi females patients with and without dyslipidemia. This study was attempted at Baghdad Teaching Hospital included 60 females patients with RA that were isolated into: 30 patients with dyslipidemia(G2), 30 patients without dyslipidemia(G3) and 30 individual as control group (G1) .Patients were experiencing treatment by methortexiene medication, analyzed by rheumatoid factor(RF) and erythrocyte sedimentation rate( ESR) tests. All patients and control groups age ranged from (30-55) years. The results sho

Abstract:

     The current research is aimed at analyzing the impact of the dimensions of Job involvement of all of (the enthusiasm, the Devotion, Assimilation ) in the Crystallize organizational Identification across the dimensions of (organizational loyalty, membership, similarities) and was named the Middle East, the Iraqi Investment Bank room to look as the research community of staff adopted in the bank, to be applied to a Random sample of (100) employees working in the said bank, and developed for the purposes of data collection, a questionnaire form included three axes covered (32) paragraph of the measure, which is included adopted Liekrt Quintet for the

Background: The Titanium and its alloys are suitable for dental implant and medical applications. Biocompatibility of the materials is a major factor in determining the success of the implant and has a great impact on their rate of osseointegration. The aim of this study was to evaluate the biocompatibility and cytotoxicity of Ti2AlC in comparison to CPTi & Ti6Al7Nb in rabbits. Materials and Methods: 10 male New Zealand White rabbits, weighing (2-2.5 kg), aged (10-12 months) were used in this study. Cylindrical implants were prepared from the study materials (CPTi, Ti6Al7Nb and Ti2AlC) with (8mm) height and (3mm) diameter for the evaluation of tissue response and disc specimens were prepared with (6 mm) diameter and (2 mm) thickness for ev