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 purpose of this study was to find out the connection between the water parameters that were examined in the laboratory and the water index acquired from the examination of the satellite image of the study area. This was accomplished by analysing the Landsat-8 satellite picture results as well as the geographic information system (GIS). The primary goal of this study is to develop a model for the chemical and physical characteristics of the Al-Abbasia River in Al-Najaf Al-Ashraf Governorate. The water parameters employed in this investigation are as follows: (PH, EC, TDS, TSS, Na, Mg, K, SO₄, Cl, and NO₃). To collect the samples, ten sampling locations were identified, and the satellite image was obtained on the

- Abstract -

 This research tackles one of this nations scholar , was not studied by other researchers . Many of us know nothing about his life , books , arguments in a manner Like other scholars of this nation . Therefore , it is the task of this study , in a response to the favour of Ibn al – Labban on us , to reveal his works .

       This study deals with him through four sections . section one investigate his biography , including six sub divisions regarding his name date of birth , Life , his father life , death , and finally , this section concludes with the embarrassment which might a reader face in differentiation between Ibn al – labban and the other respec

The phenomenon of celebration of army leaders in the Abbasid era formed a distinct phenomenon at which the poets stood, and among those leaders was the Arab leader Hamid al-Taie, and the poets who stood on him and his sons Abu Tammam and al-Bohtari recorded in their poems the exploits of that leader, and the exploits of his sons through images that represented sadness, courage In this research, the generosity, and the rhetorical and artistic aspects of those images, have been spotted, balancing the poets.

This study deals with a prominent critical term - poetics - in critical studies as an area related to uncovering the laws of creative and aesthetic discourses (Preaching)، and the various functions that accompany it in literary texts. So، the study employs the pioneers' works of this theory specially the eastern theorists in making a parallel comparing study of the text book of " the Magic and Poetry” by Al-Lisan Al-Din bin Al-Khatib (776 AH). It displays the utility of the concept of poetics in the referred book pointing to the illumination of various functions that، in turn، reflected the

AshShinnafiyah and AsSamawa cities suffer from significant increase in salinity of Euphrates River water compared with their counterpart's north AshShinnafiyah city which is reflected adversely on the quality of water within the study area. The study aims to find possible solutions to avoid the deterioration of Euphrates River northern AshShinnafiyah city until AsSamawa city that were
presented by total dissolved solid TDS. Twelve main hydrological and fifteen salinity measurement stations were selected to cover 117 km of the river reach within the study area during July-2011. Additional twenty three hydrological and salinity stations were adopted during March-2012, winter season to the river within the study area. After conducting t

The methods used by the print media (press) is varied in conveying its messages and its orientations to the readers. But language takes the leading method among these methods, or a real competitor - so far - due to the characteristics and advantages of languages, including: ease, abbreviation, and development, etc.

In the midst of such events, political tensions, and what they carry of the global developments, and among which was the most important the fall of the former Iraqi regime in the spring of 2003, the press had the greatest share, and a large portion on the level of monitoring, analyzing, and interpreting the various consequences of the event. The interpreting of the news varies according to the evolving political trends

Jalal Jaafar Al-Awqati is a military figure who played a significant role in developing the Iraqi Air Force after the July 14, 1958 revolution. His personality crystallized during his studies. He was a thoughtful person, a good communicator, a man of few words, and held firm principled positions. He was known for his unique way of thinking. He was not violent in his daily dealings. He believed in democracy as a political doctrine and saw it as the best means and sure guarantee for solving the country's problems.

    The tentative list of the biodiversity (plants and vertebrates) of Bahr Al-Najaf depression is found to comprise 104 vertebrate species including 2 fishes, 14 reptiles, 73 resident and migratory birds and 15 mammals. The flora consists of 31 species, mainly of plants well adapted to desert conditions that dominate the area, besides few examples of water plants. The salinity was found, through chemical analysis of the lake water, to be of high value which reduces the diversity of aquatic animal and plant diversity.

   Thsst researcher problem of delays faced by researchers are all waiting to evaluate their standards by the experts who must take their views to extract the truth Virtual important step first step in building standards whatsoever, then the difference of opinion among experts about the paragraphs Whatever the scope of their functions, leading to confusion in maintaining these paragraphs or delete? Or ignore the views and opinion of the researcher to maintain the same? Or as agreed upon with the supervisor if he was a student? Especially if the concepts of a modern new building.
   Therefore, the researcher sought to try to find a solution to her problem to conduct an experiment to test building steps