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

Background: An individual’s quality of life is adversely affected by overactive bladder (OAB) symptoms. The key element that characterizes OAB is urgency which together with nocturia and urge urinary incontinence, are considered the most irksome symptoms. The side effects of the anticholinergic medication have caused a significant number of patients to discontinue their treatment. More recently, there has been research conducted on the potential correlation between an anticholinergic burden and the development of dementia. The detrusor muscle has been demonstrated to relax as a result of the activation of β3 adrenoceptors, which in turn facilitated the development of the first β3 adrenoceptor agonist. Mirabegron is the initial m

Objective: The aim of the study to evaluate the nursing care management for diabetes mellitus patient
with total hip replacement after fractured hip.
Methodology: A field study carried out on patients with diabetes mellitus and have total hip
replacement after fractured hip in orthopedic ward at the hospital of surgical specialization (malefemale)during
January 2002 to January 2003.Physical and psychological nursing
assessment
immediately after the surgery was done for the both subjects (control and experimental) and then a
scientific management with daily nursing care were provided to the experimental subject with daily
nursing care to the patient condition by using a scientific and practical methods and leave th

This research dealt with the process of reducing costs through some strategic methods of management accounting targeted cost analysis unassembled and Alkeisen, where he focused this research through his theory on a review of some administrative accounting strategic technologies, while the second practical side through the application of targeted cost analysis unassembled and Alkeisen, acquired Search importance of focusing on the decisions to cut costs, through the use of some administrative accounting strategic methods and this we can unassembled analysis, continuous improvement, and the cost of quality) when applied quality, "in light of this has been reached to a set of conclusions that the most important of the  company's relian

The study aims to enrich the information of planners, policymakers, and water resources managers for planning and operating dams. This research aims to address the following question: What are the environmental, economic, and social impacts of the construction and operation of dams on the environment and society? The study assumes that good management is the ideal solution to solve the problems of negative effects resulting from the construction and operation of dams. The research relied on the descriptive analytical approach in studying the positive and negative impacts of Haditha Dam and the government's role. A questionnaire was conducted for 30 specialists in urban and regional planning to find out the most important strategies for sust

This study investigates the complex challenges of managing heritage sites in Iraq, focusing on the Prophet Tho Al-Kifl Shrine in Babylon due to its religious, historical, and architectural significance. The site exemplifies critical management issues, including institutional fragmentation, limited technical and financial resources, and insufficient legislative frameworks. Left unaddressed, these challenges threaten the site's material integrity and symbolic identity through uncoordinated interventions and neglect. The research aims to propose a context-sensitive framework for sustainable heritage management by combining theoretical perspectives with practical analysis. Using a case study methodology, the study draws on field observations, h

Tomato (Solanum lycopersicum) is acknowledged worldwide as one of the major vegetable crops, as is the case in Iraq. This research in 2024 was designed to recognize the species of Root-Knot Nematode (RKN) in central Iraq, assess its distribution, and study the level of susceptibility of 5 tomato varieties (SPEEDY, GS-12, SUPER LUX, TALA, and JUDIVIS). Since there is a threat of chemical nematicides, a greenhouse study was performed to evaluate other control methods, such as the use of organic fertilizers and the extract of nettles (Urtica dioica). Root-knot nematode (RKN) species consisting of Meloidogyne incognita, M. arenaria, and M. javanica were found in Baghdad, while only M. incognita was found in Babil. Molecular identificati

To finalize any construction investment project, it would be necessary to identify the most significant problems and obstacles that lead to project reluctance and stalling. Unexpected events and conflicts may have disrupted these strategies and impacted project development. Due to the high initial investment costs of construction projects, crises can have an immediate impact, resulting in significant financial losses. The 2014 financial crisis was one of the most prominent crises that Iraq faced, which prompted the researcher to identify and evaluate those obstacles through this research and questionnaires using Pareto scientific theory to exclude factors that do not contribute to project lag. It was discovered that 28 o

Dynamic Thermal Management (DTM) emerged as a solution to address the reliability challenges with thermal hotspots and unbalanced temperatures. DTM efficiency is highly affected by the accuracy of the temperature information presented to the DTM manager. This work aims to investigate the effect of inaccuracy caused by the deep sub-micron (DSM) noise during the transmission of temperature information to the manager on DTM efficiency. A simulation framework has been developed and results show up to 38% DTM performance degradation and 18% unattended cycles in emergency temperature under DSM noise. The finding highlights the importance of further research in providing reliable on-chip data transmission in DTM application.

Excess heat significantly reduces the efficiency and lifespan of electrical and optoelectronic devices. While passive radiative cooling is becoming more common, achieving active thermal control without physical reconfiguration remains challenging. Unlike conventional static absorbers, we propose a broadband plasmonic solar absorber designed to regulate energy absorption in the near-infrared (NIR) region without modifying the geometrical parameters. The design utilizes a coaxial cylindrical metal-insulator-metal (MIM) configuration, combining refractory copper (Cu), silicon dioxide (SiO2), and a trilayer graphene (Gr) that allows electrical tuning in a broadband solar absorber. Simulation results show a maximum broadband absorption efficienc