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 social networking sites have become one of the most important promotional instruments for their characteristic of facilitation of communication and the creation of public platform for discussion and formation of new points of view. These sites were used in the political marketing process where politicians use Facebook pages to promote their ideologies and spread their programs for the purpose of an influencing public opinion.
This research deals with the way by which political products are the Iraqi parliament. We adopt the methodology for analyzing the contents of these pages during three months starting from September,12 2016 to March 1, 2017 characterized by a lot of changes and events, in particular the beginning of the war o

In the midst of political, cultural and economic fast developments accelerated, the world witnessed, with the accompanied big communication revolutions, many shapes of powers. Those developments were followed by changes in relations of international level.

The most prominent among those developments was the international public relations which became equal to official international relations. Moreover, the international public relations became a complementary element dur to the growth of public opinion and its affection on political regime. Such growth of public opinion pushed the politicians to address it; and try to gain its support.

The US was the first realized the importance of international public relations. Th

Forbidden Suckling Decision in Islamic jurisprudence

This study try to discovering continuity in heritage, from its engaged with emotional side, the core of study is Islamic architectural, these architectural result still estate with time, due to role of it with Islam law, importance of continuity from finding real things of essential architects result The research reaching to concept of thoughtstaying, for Islamic heritage, as basic factor in continuity process by it is architecture. The mostly searches seeing imitation of figures as recently events, or as final result to stage conditions state, but we must remember the Islamic thinking as base stone to architecture results

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Cultural awareness is becoming increasingly important in an effort to reinvigorate local urban heritage into modern production. Considering that, one of the most significant aspects of sustainability is preserving socio-cultural and environmental specificities and restoring local heritage. The aim is influencing the local identity by promoting sustainability through the revival of Islamic geometric patterns (IGP) and their performance as effective components in local urban facades. A set of indicators related to the purposes for reusing IGP in facades within three main performances (decorative, structural, and functional). Their sustainability was studied and extrapolated, and a checklist has developed and tested by Likert scale on

In terms of each party's contribution to the common venture, partnership felt in several categories. It would be a complete partnership, that is, one in which all partnership, both capital and service; It could be an arrangement like the commenda (Arabic : Mudãraba , muqãraba , girãd) in which one party supplied the capital and the other service .
In Malikite and Hanaifite Law, It would take the form of a labor partnership, that is, one in which the only investment on the part of all its members was their skill or labor. In this last category of partnership, the captil itself considered solely or primarily of the labor of the partners.

The study focuses on the problem that Iraq is approaching an increasing rate of literacy;the available data refers to a rate of (18% -19%). In addition to the fact that the generalcurrent role of the programs directed to literacy is not actually effective enough to limit the expansion of this rate.

The importance of this study highlights the fact that the Iraqi universities are an important tributary among the tributaries of human development, especially in spreading the education of the voluntary work in literacy field and confirming the connection between the students and their society and their role in solving one of the prominent challenges that face the development, i.e., literacy.

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The irony pushes us to inquire about what is in the text of contradiction, irony, suspense, and other acts of paradox, as well as a departure from what is logical, or familiar, that attracts the attention of the addressee, and this is what drives us to introspect the text and interrogate it in order to get to know the intended product of the text or its real or metaphorical intent. On the other hand, the irony is more in the literary text than in the scientific texts. Therefore, critics add the word literature to it in their definition.

 As it is represented by the paradox, we will seek to study the paradox of the title and the problematic that it may pose as the beginning of the text, and i