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 research tagged (the image of the soldier in contemporary Iraqi painting) dealt with the concept of the image as one of the basic concepts in the creative achievement, whether it is in the field of art, literature or beauty. Therefore, the concept of the image expanded to express the various aspects of human creativity, including the field of painting. To know the image of the soldier in contemporary Iraqi painting, the research included four chapters. The first chapter focused on the methodological framework of the research, while the second chapter included three sections. The first topic dealt with the philosophical and artistic concept of the image. The second topic was concerned with the representations of the soldier's image in

Our research is based on the fact that the reflection of entertainment programs in Arab satellite channels on the social behavior of Iraqi youth … a field analysis of the Arab ldol program) and that its importance is the entertainment programs and their reflection on social behavior، which occupies
large areas of time from Satellite channels in the form of various episodes and each episode contains several categories، or in the form of templates and forms of various goals and contents، but the problem of
research boils down to (how far iraqi youth follow the entertainment programs in Arab satellite channels and what are the motives for watching the Program Arab ldol )) by For Iraqi youth and what are the positive and negative

We can understand interior design as a series of interconnected human principles and goals formed by science and knowledge to build a human product that reveals or gives meaning to things، and this can be presented through ecology as a system concerned with environmental aspects and as part of interior design، seeking to achieve aesthetic and functional values، in an interactive form between spaces The interior and its occupants are within an environmental balance full of life، and the ecological interior design attaches great importance to the embodiment of spiritual aspects in the internal environment، in addition to emphasizing the importance of protecting the environment and preserving resources through saving in its use and usi

Cognitive radios have the potential to greatly improve spectral efficiency in wireless networks. Cognitive radios are considered lower priority or secondary users of spectrum allocated to a primary user. Their fundamental requirement is to avoid interference to potential primary users in their vicinity. Spectrum sensing has been identified as a key enabling functionality to ensure that cognitive radios would not interfere with primary users, by reliably detecting primary user signals. In addition, reliable sensing creates spectrum opportunities for capacity increase of cognitive networks. One of the key challenges in spectrum sensing is the robust detection of primary signals in highly negative signal-to-noise regimes (SNR).In this paper ,

teen sites Baghdad are made. The sites are divided into two groups, one in Karkh and the other in Rusafa. Assessing the underground conditions can be occurred by drilling vertical holes called exploratory boring into the ground, obtaining soil (disturbed and undisturbed) samples, and testing these samples in a laboratory (civil engineering laboratory /University of Baghdad). From disturbed, the tests involved the grain size analysis and then classified the soil, Atterberg limit, chemical test (organic content, sulphate content, gypsum content and chloride content). From undisturbed samples, the test involved the consolidation test (from this test, the following parameters can be obtained: initial void ratio eo, compression index cc, swel

The design of future will still be the most confusing and puzzling issue and misgivings that arouse worry and leading to the spirit of adventures to make progress and arrive at the ways of reviving, creativity and modernism. The idea of prevailing of a certain culture or certain product in design depends on the given and available techniques, due to the fact that the computer and their artistic techniques become very important and vital to reinforce the image in the design. Thus, it is very necessary to link between these techniques and suitable way to reform the mentality by which the design will be reformed, from what has been said, (there has no utilization for the whole modern and available graphic techniques in the design proce

ABSTRACT

This research deals with the two item namely, the monetary policy central Bank of Iraqi and money supply . that contribute in up the problem of the paper that is concerned with the fact that to what extent the effectiveness of monetary policy conducted by the central Bank of Iraqi is valid in controlling money supply as well as the possibility of applying it in practical environment restricted to the scope of financial in stitiutions particularly in research population represented by central Bank of Iraqi .

For the purpose of a practical contribution for monetary and financial institutions . To achieve this , A hypothesis has been carried out and it suggested that the mon