The aims of research is diagnose and indicate the role of fairness in the work of accounting, which is important in reducing the unacceptable practices to manage earnings by economic units, As well as the interpretation and indicate Ethical inside in the accounting and accountants in particular practices in the area of ​​earnings management to reduce the negative effects of the practice and display the results mentioned acts according to what is supposed to be for the purposes of service users, Researchers have identified that one hypothesis, that "Fairness of accountants in of their work accounting lead to a reduction of earnings management practices". The results suggest that the accounting practices that lead to the manipu

  The current  research was ataxonomic  study for the species Pyrus pyraster L.  that belong to the subfamily Pomoideae from the family Rosaceae which growing wildely in Iraqi Kurdistan .The macro and micro morphology and pollen grain were studied .A wide field servay for the districts of Iraqi Kurdistan was done . According to the taxonomic references adetail study for the morphology of the leaves ,color of the corolla,calyx ,  the fruits diameters,  color and shapes,also the seed were studied  From the study of pollen grains it appeared that the pollen grains areTricolporate ,their shape in the Equatorial view was ovoid but in the pollar view they are triangular. The species Pyrus pyraster L.was recor

Based on the density functional theory (DFT) , the stability of molecular complexes has been predicted according to hard-soft acid base (HSAB) theory. Relative stability of products and reactivity of soft base sulfide derivatives with halogens (Iodine , Bromine , Chlorine) as soft acid was studied to determine the relative ability of these reactants causing the reaction to be more spontaneous.
DFT at the levels of B3LYP/3-21G and B3LYP/3-21G (d) was used to study HOMO LUMO energy gaps , bonds length and total energy to calculate the softness sequence of each type of acid or base mentioned in this work. All cases studied prove that iodine can be considered as the most softness acid and ethyl methyl sulfide≈ dimethyl sulfide the most

In this paper, a computer simulation is implemented to generate of an optical aberration by means of Zernike polynomials. Defocus, astigmatism, coma, and spherical Zernike aberrations were simulated in a subroutine using MATLAB function and applied as a phase error in the aperture function of an imaging system. The studying demonstrated that the Point Spread Function (PSF) and Modulation Transfer Function (MTF) have been affected by these optical aberrations. Areas under MTF for different radii of the aperture of imaging system have been computed to assess the quality and efficiency of optical imaging systems. Phase conjugation of these types aberration has been utilized in order to correct a distorted wavefront. The results showed that

Lactobacillus Plantarum and Lactobacillus rhamnosus GG were encapsulated using 3% of alginate via extrusion technique. And the probiotics capsules produced were further coated used 1% chitosan to increase the survival of probiotics, and evaluation of The heat resistance of the slow pasteurization and fast pasteurization for Lb,pla and Lb.GG for control and bacteria coated one layer and bacteria coated two layer at 63°C/ 30 minutes and 72°C/ 15 seconds. The results indicate that the Probiotic coated two layer are more resistant to pasteurization temperatures at 63°C/ 30 minutes and 72°C/ 15 seconds than the Probiotic coated one layer. While the results of the control follow a significant reduction for viability of cell toward pasteuri

Seven leafhoppers (Cicadeilidae). and one plantboppei (Delpbacidae), Homoptera were identified from a one year operated light trap at the College of Agiculture farm in Abu¬Ghraib. The leafhoppers were: Balclutha hortensis Lind.; B. rufaofasciata Merine.; psammctettix alien us Dahlbem.; P. striatus L.; Extianus capicola.; Neoaliturus haematoceps H. R.; and Orozius albicnctus Dist. The planthopper was Sogatella vibix Haupt. one year records of their populations, indicated that B. rufofasciata occured during the fall from October 10 until December 18; E. capicola from October 24 until November 21 and again in the summer from March to October. The others occured only during the summer, from the end of March and early April until Mid-Septemb

Background: Water-pipe can be defined as a single or multi stemmed device that used to vaporize and smoke flavored tobacco whose smoke is passed via water vase before inhalation. Water-pipe smokers are at risk of exposure to many toxic chemicals that are not filtered by water, as well as risk of infectious diseases when the mouth piece of the water-pipe is shared. This study was carried out to investigate the effect of water pipe on the oral health. Materials and Methods: Sixty persons were included in this study aged between 22 and 23 years. Forty persons were coffee shop workers for at least five years, half of them were water-pipe smokers (active smokers) and the other weren’t smokers (passive smoker), the last group was the co

This study aims to evaluate reservoir characteristics of Hartha Formation in Majnoon oil field based on well logs data for three wells (Mj-1, Mj-3 and Mj-11). Log interpretation was carried out by using a full set of logs to calculate main petrophysical properties such as effective porosity and water saturation, as well as to find the volume of shale. The evaluation of the formation included computer processes interpretation (CPI) using Interactive Petrophysics (IP) software.  Based on the results of CPI, Hartha Formation is divided into five reservoir units (A1, A2, A3, B1, B2), deposited in a ramp setting. Facies associations is added to well logs interpretation of Hartha Formation, and was inferred by a microfacies analysis of th