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

From the responses of Imam Abi Zakaria al-Nawawi 676 AH on the grammarians in his commentary on Sahel Muslim

Klebsiella pneumoniae capsular polysaccharide (CPS) antigen was evaluated for their capability to increase immune responses. And, CPS neutralizing antibodies were approved as the main response to vaccination in many disease. Therefore, killed Stapthylococcus aureus bacteria was employed to evaluate K. pneumoniae CPS adjuvanticity. The mice groups were immunized (orally, intra-peritoneally and by swab skin)with a dose of (25μl of formalin killed S. aureus (1.5 x 108) with a CPS at dose 175μl/kg at a conc.50 μg/ml) vaccination occurred in first day then recurrent vaccination as booster dose beyond seven days. After first 7 days, the results revealed elevation of IL2,4,10,12 and IgG levels occurred mainly in oral and swab skin groups, an

In this research, we have measured specific activity concentrations in five samples for raw materials used in ceramic industry in AL-Ramadi ceramic factory by using (HPGe) detector. The results have shown that, the average specific activity, for ²³⁸U, ²³²Th and ⁴⁰K are equal to (18.300±6.4 Bq/kg), (17.988±6.1 Bq/kg), (167.952±63.5 Bq/kg), respectively.  In order to assess the radiological hazards of the radioactivity in samples, radium equivalent activity, absorbed gamma dose rate, indoor and outdoor annual effective dose rates, gamma Index and both (external and internal) hazard effects have been calculated. All results were found to be less than the allowed global limit given by (UNSCEAR, 2000).

Mangrove landscaping in the Segara Anakan Lagoon (SAL) is an adaptation pattern of mangrove ecosystems to live and grow in unstable areas. This research aimed to develop a mangrove landscape to mitigate the impacts of ocean waves, currents, and inundation due to climate change. The study was conducted in SAL and Cilacap Coast (CC) using the environmental properties and climate change data. The data obtained were analyzed using mapping and trendline analyses. The results showed that mangrove landscaping in Segara Anakan had four zones with Nypa frutican, Rhizophora styllosa, Aegiceras corniculatum, Rhizophora apiculata, Avicennia marina, Sonneratia alba identified as the best adaptation of mangrove species. Climate change give a high impa

المواقف افي الدول العربية قراءة تحليلية في مواقف لدولية من التغيير (الولايات المتحدة - الاتحاد الاوروبي - روسيا)

The predatory bush crickets Saga ephippigera Fischer Von Waldheim, 1846 is the largest Iraqi orthopterans and one of the most active and successful predators in the Kurdistan region. The nymphs and adults prey on all the stages of various species of insects. Twelve adult specimens were collected from Erbil Province during May 2018 and June 2021. Morphological structures of the adult insects were described and illustrated in details; important taxonomic characteristics of body regions with their appendages were chosen; and the results indicated the importance of morphological characteristics which confirmed the identification of this species correctly.

Activated carbon derived from Ficus Binjamina agro-waste synthesized by pyro carbonic acid microwave method and treated with silicon oxide (SiO2) was used to enhance the adsorption capability of the malachite green (MG) dye. Three factors of concentration of dye, time of mixing, and the amount of activated carbon with four levels were used to investigate their effect on the MG removal efficiency. The results show that 0.4 g/L dosage, 80 mg/L dye concentration, and 40 min adsorption duration were found as an optimum conditions for 99.13% removal efficiency. The results also reveal that Freundlich isotherm and the pseudo-second-order kinetic models were the best models to describe the equilibrium adsorption data.

Objectives: to evaluate patient knowledge with hemodialysis and to determine the effectiveness of Self-regulation Fluid Program on Patients with hemodialysis self-efficacy for fluid adherence in Al-Diwaniyah Teaching Hospital.

Methodology: A quasi-experimental design (two group design: pre-test and post-test) was used. This study was conducted in Al-Diwaniya Teaching Hospital for the period from (15^th of October 2018 to 20^th of May 2019) on a non-probability (purposive) sample consisting of (60 patients) treatment in hemodialysis units. A questionnaire was built as a data collection tool and consisted of four parts:

First part: Demographic characteristics of the pati

     Spintronic offers a solution by exploiting spin instead of electron charge since spin current propagation can occur in principle without dissipation. One of the applications involve within this project for storage media is heat-assisted magnetic recording (HAMR). The objective of this study is to simulate the behavior of thermal gradient to generate a pure spin current using an ultrafast femtosecond (fs) laser in a nano-sized  multilayered structure of (Al₂O₃/Ni₈₁Fe₁₉ (Py)/Cu/Y₃Fe₅O₁₂ (YIG)/Gd₃Ga₅O₁₂ (GGG)) at room temperature. A ferromagnetic/spacer/magnetic insulator nano-sized multilayered is the proposed structure f