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

The legislative authority's approval of a project is not enough, as the state president's approval is crucial. If the president doesn’t approve the project within the period determined by the constitutions, it shall be returned to the parliament for further discussion and voting, Either by an ordinary or strict majority, according to the provisions of the constitutions of the countries. To explain the right of objection, we explained, in the First Topic, the definition and distinction, and we explained, in the Second Topic, the legal nature of the right of objection, its kinds, and its constitutional base. In the Third Topic, we discussed the conditions of the right of objection, its procedures, and its effects. Then, the conclusion th

The present study aims at assessing the effects of chronic kidney disease (CKD) on thyroid hormone and leptin by evaluating the level of: leptin hormone along with thyroid hormone in CKD patients. The study has been conducted on  70 subjects, 50 patients with an age range between 20-50 years (25  males and 25 females) who were diagnosed to have CKD stage-5, and 20 normal controls whose ages ranged between 20-48 years (10  males and 10 females), who attended  the Nephrology and Transplant Center in Medical City of Baghdad- Iraq from April  2018  to July  2018. The study showed a highly significant (P<0.01) increase in TSH level in CKD patients in comparison with controls. While T3 and T4 levels observed highly significant decrea

The contemporary business environment is witnessing increasing calls for modifications to the traditional cost system, and a trend towards adopting cost management techniques to provide appropriate financial and non-financial information for senior and executive departments, including the Resource Consumption Accounting (RCA) technique in question, which classifies costs into fixed and variable to support the decision-making process. Moreover, (RCA) combines two approaches to cost estimation, the first based on activity-based cost accounting (ABC) and the second on the German cost accounting method (GPK). The research aims to provide a conceptual vision for resource consumption accounting, after Considering it as an accounting te

Background: Sub-clinical hypothyroidism (SCTD) is most commonly an early stage of hypothyroidism. Although the condition may resolve or remain unchanged, within a few years in some patients, overt hypothyroidism may develop, with low free T4 levels as well as a raised thyroid stimulating hormone(TSH) level. In general thyroid dysfunction is a condition known to reduce the likelihood of pregnancy and to adversely affect pregnancy outcome. As screening for thyroid disease becomes more common, SCTD is being diagnosed more frequently in clinical practice. The aim of the study is to find out the effect of treating SCTD with thyroxin on the fertility status of the female patient.
Patients and methods: Forty thr

The obligation in accordance with the provisions of the Iraqi Civil Code to meet the obligation to meet the charge for the acting renewal in loyalty, clearing, union of disclaimer, acquittal, impossibility of implementation and statute of limitations. However, the subject of our study will focus on one of these reasons, which is exoneration, but we will not deal with the provisions of acquittal in general, as we chose the nature of the acquittal as the target of this study because it provoked a doctrinal debate among Islamic doctrines, as this study lacked to examine the nature of the acquittal by comparing Islamic jurisprudence with civil laws.

Psychological damage is one of the damages that can be compensated under the fault of negligence in the framework of English law, where the latter intends to include an enumeration of civil errors on the basis of which liability can be determined, and aims under each of these errors to protect a specific interest (for example, defamation protects Among the damage to reputation and inconvenience are the rights contained on the land), and the same is true for the rest of the other errors.

Compensation for psychological damage resulting from negligence has raised problems in cases where the psychological injury is "pure", that is, those that are not accompanied by a physical injury, which required subjecting them to

Psychological damage is one of the damages that can be compensated under the fault of negligence in the framework of English law, where the latter intends to include an enumeration of civil errors on the basis of which liability can be determined, and aims under each of these errors to protect a specific interest (for example, defamation protects Among the damage to reputation and inconvenience are the rights contained on the land), and the same is true for the rest of the other errors. Compensation for psychological damage resulting from negligence has raised problems in cases where the psychological injury is "pure", that is, those that are not accompanied by a physical injury, which required subjecting them to special requirements by the

The current research aims to analyze the content and and make a comparison based on the theory of art education as an organized cognitive area D.B.A.E. The researcher started by making a comparison followed by analysing the content to design a philosophical framework for content. He used these steps as starting point to study the comparison and some elements of art education due to the modern theories at the third intermediate stage in both Iraq and Egypt in light of the art education trend as an organizing cognitive area.

Because bank deposits, whether cash deposits or securities deposits, entail obligations on the bank, it is natural that violating these obligations results in the realization of its civil responsibility, and responsibility in its general meaning is culpability and liability. The source of this obligation was the agreement or the law, and the work of the rules of civil liability is based on the availability of three pillars, which are the error, the damage and the causal relationship between them, and as long as the bank deposit is a contract, the responsibility of the bank in the event of a breach of one of the obligations arising from this contract is definitely a contractual responsibility, but it may be imagined The establishment of t