The aim of this paper is to shed the light on the concepts of agency theory by measuring one of the problems that arise from it, which is represented by earnings management (EM) practices. The research problem is demonstrated by the failure of some Iraqi banks and their subsequent placement under the supervision of the Central Bank of Iraq, which was attributed, in part, to the inadequacy of the agency model in protecting stakeholders in shareholding institutions, as well as EM, pushed professional institutions to adopt the corporate governance model as a method to regulate the problem of accounting information asymmetry between the parties to the agency. We are using the Beneish M-score model and the financial analysis equations in

The object of this study is to establish a global model to use of DeNovo programming the strategies of multi-Decision making process in the city of Baghdad.

Thus, we have chosen an important and an effective subject in the life of the citizen due to the importance of this subject in the Iraqi citizen of luck of water and for many reasons.

In this thesis, we have tackled the establishment of a global model to be able to reach solution or an alternative model a money the available alternative.

        The alternative proposed here utilizes the application of the (DeNovo) programming approach suggested by (1982) in solving t

Due to the increase in the number of the satellite channels which resulted from the satellite broadcasting, the demand for the television drama production has increased dramatically, and there has been a significant competitive market, which encouraged the producers to adopt many carrots among them the inclusion of TV series large scenes whose main purpose is to show the volume of the production in the series, let alone achieving the dramatic function. The researcher called this type of scenes (the productive scenes), a name which has not been used before. The researcher studied these scenes and determined his research subject under the title (the production scenes in the TV series) where the research problem has been determined through

This study deals with the orthographic processing ability of homophones
which can account for variance in word recognition and production skills due to
phonological processing. The study aims at: A)Investigating whether the students
can recognize correct usage and spelling comprehension of different homophones
by using appropriate word that overlapped in both phonology and orthography.
B)Assessing spelling production word association to the written form of the
homophone in the sentence comprehension task. To achieve these aims, two tests
have been conducted and distributed on 50 students at first stage at the College of
Education(Ibn-Rushd) for the academic year 2010-2011. The two tests are exposed
to a jury of

This study deals with the orthographic processing ability of homophones which can account for variance in word recognition and production skills due to phonological processing. The study aims at: A )Investigating whether the students can recognize correct usage and spelling comprehension of different homophones by using appropriate word that overlapped in both phonology and orthography. B )Assessing spelling production word association to the written form of the homophone in the sentence comprehension task. To achieve these aims, two tests have been conducted and distributed on 50 students at first stage at the College of Education(Ibn-Rushd) for the academic year 2010-2011. The two tests are exposed to a jury of experts for the purpose of

The current research aims at studying the precise and big movement skills and the ability
of the diabetic child to do them, The research sample consisted of ten diabetic children who
go to the Diabetes Center of Research that is apart of the Yarmook hospital. The sample was
chosen according to the intentional method and it wasn’t possible to have bigger sample
because the parents of the children didn’t agree for fear on the children’s health. It was
apparent through the research that the diabetic child performs the big movement skills better
than his ability to do the precise movement skills because they require accuracy,
concentration and high attention.
The most prominent recommendations and suggestions.