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

raisin on mice in comparison with negative (phosphate buffer saline (PBS) and positive Mitomycin-C (MMC) controls. Moreover, the effect on fertility hormones (follicles stimulation hormone/FSH, lutenising hormone/LH) was also measured. The effect of the extracted samples were measured by employing cytogenetic analysis which included (the mitotic index (MI), chromosomal aberrations (CAs) and micronucleus (MN)) parameters. Results showed that significant increase in MI and significant reduction in both CAs and MN percentage were seen after treatment with both alcoholic and water extracts of the two raisins and alcoholic extracts was more effective than water extracts. On the other hand both the gold and black raisin enhanced the levels of the

This research deals with study of the Petrology and mineralogy of the Rus and Jil Formations at Najif and Al-Muthanna Governorates, Southern Iraq. The Rus Formation consists mainly of evaporites and subordinate carbonates. The evaporites are characterized by nodular structure (compound wispy, wispy, structureless and mosaic structures) with some laminated structure at the studied sections. Compound wispy to wispy structure are the dominant structures. The Jil Formation consists almost entirely of carbonate. The carbonate rocks are dolomitic limestone and dolomite beds, massive, fossiliferous, cavernous sometime friable and bioturbated in its lower part. The Jil Formation contains evaporites as thin beds, sometimes nodular and contains se

Amoxicillin have been conjugated with metronidazole as possible mutual prodrug to get a wider spectrum of activity by acting on aerobic and anaerobic bacteria, have antifungal activity, to provide protection for beta lactam ring of amoxicillin and also to improve patient compliance as it given as a single dose therapy. The structures of the synthesized compound were confirmed and characterized using elemental microanalysis (CHN), IR and some physiochemical properties. Biological study was done by using  disc diffusion method against different bacterial strains which are , Staphylococcus aureus , Salmonella typhie , Pseudomonas aeruginosa , E. coli , Klebsiella pneumonia and fungi ( Candida albicans) . using nutrien

Background: In type 2 diabetes mellitus there is a progressive loss of beta cell function. One new
approach yielding promising results is the use of the orally active dipeptidyl peptidase-4 (DPP-4)
inhibitors for type 2 diabetes mellitus.
Objective: This study aims at comparing the possible occurrence of macrovascular & microvascular
complications in Iraqis patients with type 2 diabetes mellitus using two combinations of drugs
metformin + glibenclamide and metformin + sitagliptin.
Methodology: Sixty eight T2DM patients and 34 normal healthy individuals as control group were
enrolled in this study and categorized in to two treatment groups. The group 1 (34 patients ) received
metformin 500 mg three times daily

Ternary semiconductors AB5C8 (A = Cu/Ag, B = In and C = S, Se or Te) have been investigated. The CuIn5S8 and AgIn5S8 have been synthesize in cubic spinel structure with space group (Fd3m), whereas CuIn5Se8, AgIn5Se8, CuIn5Te8 and AgIn5Te8 have tetragonal structures with space group P-42m. The relaxed crystal geometry, electrical properties such as electronic band structure and optoelectronic properties are predicted by using full potential method in this work. For the determination of relaxed crystal geometry, the gradient approximation (PBE-GGA) is used. All the studied compounds are semiconductors based on their band structures in agreement with the experimental results, and their bulk moduli are in the range 35 to 69 GPa. Wide absorption

Aflatoxin B1 (AFB1) is a mycotoxin produced mainly by fungi Aspergillus flavus in food and animals feed. It is considered as a carcinogenic toxin for human and animals. The current study is designed to investigate the incidence of mycoflora in twenty four samples of local stored maize collected from Iraqi governorates; investigate the presence of aflatoxin B1 on these samples using TLC and ELISA techniques. The fungi recovered from maize samples were Aspergillus flavus (18.57 % ), Fusarium spp. (12.8 % ), A. ocraceus (9.96 % ) , A. terrus (9.07 % ), A. fumigatus (8.46 % ) , Alternaria spp. (6.40 % ) Rhizopus spp. (4.98 % ), A. niger spp., A. oryzae spp. (4.80 % ), Penicillium spp. (4.53 %) A. versicolor spp., Rhizoctonia spp. (4.27 %), A