The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necess

In recent years, literary studies have witnessed a remarkable shift towards employing digital technologies, particularly artificial intelligence tools, in analyzing literary texts and exploring their linguistic and semantic structures. This trend has provided researchers with new possibilities for understanding texts in quantitative and qualitative ways that transcend traditional methods based solely on critical reading. The current research aims to introduce professors and students of Arabic to artificial intelligence tools that contribute to the analysis of literary texts, focusing on exploring their mechanisms for studying style, meaning, structure, and emotion. It also seeks to highlight the most prominent challenges facing researchers

By reading the book (Endless Forms Most Beautiful: The New Science of Evo Devo) by Sean B. Carroll, new horizons opened up about the nature of the formation of the living organism. Although he presented the idea that the artist was influenced by the material assets of nature in his holographic art formations, the new science of Evo-Devo (Evolutionary Developmental Science) provided models worth standing on when comparing the similarity of the formation of living organisms on the one hand, and the formation of works of art with holographic organic bodies on the other. But the excitement lies in the fact that the formation of living natural organisms is often driven by subtle intelligent mechanisms that are different from the mechanisms us

RESUMEN:

Este estudio muestra una relación comparativa entre literatura y arte, concretamente entre las artes visuales (pintura y cine) y la literatura. Dicho estudio se puede clasificar dentro de los estudios actuales de literatura comparada. El interés por la cuestión viene por la problemática relación entre las dos artes, que tiene una larga tradición que se extiende desde el Ars poetica de Aristóteles hasta la aparición del vanguardismo en el siglo XX. La relación se presenta a través de los colores de las pinturas y los sonidos de las palabras. A los pintores de iconos se les conocía como iconógrafos porque se les consideraba más escritores que pintores. El icono era en realida

This research sheds light on those discrepancies in the use of ornaments, adornment and perfumes, as well as the art of cosmetics, in two important civilizations, namely, the Mesopotamian civilization as the earlier civilization, and the civilization of Yemen, which represents the first Arab civilization. Through the foregoing, our research includes two topics, the first topic included the history of the use of decorations, ornaments and perfumes in the civilization of Mesopotamia, while the second topic included the study of ornaments, adornment and cosmetic art in the ancient civilization of Yemen. And then the research came out with a number of conclusions that the researcher considers very important to highlight the differences and f

The subject of  research entitled "The Mechanisms of build up the dramatic construction in the films of the world of nature - National Geographic's films as a model" emerges from the importance of the subject of the dramatic construction and its departure from its classic style due to the evolution of the visual  presentation and its instruments and the specificity and emergence of a form of television production represented by the films of the world of nature which began to occupy an important space in the map of television and television channels specialized in this subject, which drove the researcher to study the mechanisms of producing the dramatic construction in this kind of film s. This research came in three  chapt

In this paper, compared eight methods for generating the initial value and the impact of these methods to estimate the parameter of a autoregressive model, as was the use of three of the most popular methods to estimate the model and the most commonly used by researchers MLL method, Barg method  and the least squares method and that using the method of simulation model  first order autoregressive through the design of a number of simulation experiments and the different sizes of the samples.

This research has been written as a fullfillment of the researchers
desire of joining the qurannic convoy servos each one from his own place and
this own field of specialization . she has found that the holly quraan is a
parctical field for theories and rules of old and modren phonetic studies also
she has becom a ware of the fact that the quraanic Important –making has
various aspects that neither can be a ware of nor can be vanished by the
courses of ages for science can flourish and reach tops to the extent they
don’t accept any new addition theories can be studied and given laws at last
except the quannice important – making which is new and discovered at
deferent times and places in spite of the shor

The research seeks to find out the extent of the coverage of the Mosul press to the issues of psychological and social effects of the organization "IS" on the community of Mosul, by analyzing the content of the newspapers “Economic City” and “Mosul News”. As well as to stand at the types of psychological and social effects and their repercussions on the Mosul community including figures, statistics and evidence that were covered in the theoretical study of these topics.

This study is the first scientific diagnosis to reveal the size and types of psychological and social effects of the “ISIS” organization  through what was monitored by the Mosul press. The study seeks to draw the attention of officials, decision-m

In his post colonial novel, In the Skin of a lion, the Canadian/Sri Lankan writer,
Michael Ondaatje is so interested in the term "Post colonialism" because he wants to show
that the term doesn't only refer to a period of time that comes after colonialism. In other
words, post colonialism is not only referred to as a literal description of formerly colonial
societies. He deals with the termas a literary genre and an academic construct that describes
the global conditions of a man after a period of colonialism. He shows that post colonialism is
a theory that tries to examine and explore the different styles and faces of European authority
to control the colonized. Ondaatje's attempt through such term is to unmask Europ