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 theatrical view reflects various connotations and intellectual and aesthetic implications, as the view includes a symbolic geometric, architectural and archetypal connotation suggestive of reality and nature, as theatrical art is the woman that reflects reality, specifically the significance of the theatrical view that reveals to us the philosophical, aesthetic and cognitive dimensions of theatrical trends, so the research came with the methodological framework, which It included the research problem (what is the significance of the scene as a symbolic system in the Iraqi theatrical performance), the importance of the research and the need for it, the research objective, the limits of the research and the most important terms.
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  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

Three hospitals were chosen for the present (Maternity hospital, Raperin hospital and Rhizgari hospital) survey within Erbil city, 36 water samples were collected at regular monthly interval periods beginning at January to December 2012. Microbial analysis was done by selective medium and biochemical tests and the isolated bacteria from those hospitals were Eshcerichia coli, Acinetobacter lowffii, Klebsiella pneumoniae, Moraxilla spp., Salmonella Typhi, Citrbtobacter freundii, Vibrio fluvials, Acinetobacter haemolyticus, Weeksella zoohelcum, Pasteurella multicida, and Pseudomonas aeroginosa. E. coli isolates were subjected to antimicrobial susceptibility testing. In vitro activities of 10 different antibiotics against E. coli isolates we

The coma gasses consist of molecules liberated from the nucleus by solar heating and relative sublimation. Once they have left the nucleus, these molecules in the coma are exposed to direct solar radiation and can be damaged in various ways due to the combined action of these reactions.

   One of some complex problems facing the research in this field is that the Maxwell-Boltzmann equation gives distribution function for one kind of particles which have same masses, but the gas has multi-groups of particles (Carbon, Neon, Sodium … etc.), where all these components must be in one program to extract average velocity of all and calculate particles velocity to each band. This problem is solved here by Matlab program a

In this paper, a mathematical model consisting of a prey-predator system incorporating infectious disease in the prey has been proposed and analyzed. It is assumed that the predator preys upon the nonrefugees prey only according to the modified Holling type-II functional response. There is a harvesting process from the predator. The existence and uniqueness of the solution in addition to their bounded are discussed. The stability analysis of the model around all possible equilibrium points is investigated. The persistence conditions of the system are established. Local bifurcation analysis in view of the Sotomayor theorem is carried out. Numerical simulation has been applied to investigate the global dynamics and specify the effect

This study aimed to explore and separate the phytochemicals of the whole plant Conyza canadensis, a naturally growing plant in Iraq, since no phytochemical research was done previously in Iraq. The whole plant of C. canadensis was defatted by maceration in hexane for 24 hours. The defatted plant materials were extracted using Soxhlet apparatus, the aqueous ethanol 85% as a solvent extraction for 9 hours, and fractionated by petroleum ether, chloroform, ethyl acetate, and n-butanol. The petroleum ether, chloroform, and ethyl acetate fractions were analyzed by high-performance liquid chromatography (HPLC) for their steroids, alkaloids, and polyphenolic (phenolic acids and flavonoids) contents. One alkaloid was isolated from chloroform fractio

    This study aims to detect cadmium accumulation in the soil of Baghdad. Twenty soil samples were collected randomly during November 2020 to cover the study area, emphasizing the nature of each area (agricultural, commercial, industrial, residential, roadside, and waste dumping sites). All soil samples were subjected to geochemical analysis using atomic absorption spectrometry (ASS) to determine the concentration of cadmium in Baghdad soil. The laboratory data was utilized to design the spatial analysis map using Arc GIS 10.4.1 to investigate the spatial distribution of cadmium. The results demonstrated that the total content of cadmium in the study area ranged from 0.121to 1.78 mg/kg. All results of cadmium concentrations are withi

    Coronavirus disease 2019 (COVID-19) is a systemic disease with a substantial impact on the hematopoietic system and hemostasis. Neutrophilia is an early indicator of SARS-CoV-2 infection, while lymphopenia acts as a biomarker of the severity of infection, and the neutrophil-to-lymphocyte ratio (NLR) is the main indicator of cytokine storms. Thus, this study aimed to provide local data about hematological parameters among COVID-19 patients and estimate their correlation with viral load and other factors in severe cases. A total of 99 nasopharyngeal swabs and whole blood specimens were collected from individuals suspected with COVID-19 between October and December 2020. Samples were tested by real time reverse transcript