Abstract

The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users  of financial statements who depend on reported earnings in their deci

Klebsiella pneumoniae capsular polysaccharide (CPS) antigen was evaluated for their capability to increase immune responses. And, CPS neutralizing antibodies were approved as the main response to vaccination in many disease. Therefore, killed Stapthylococcus aureus bacteria was employed to evaluate K. pneumoniae CPS adjuvanticity. The mice groups were immunized (orally, intra-peritoneally and by swab skin)with a dose of (25μl of formalin killed S. aureus (1.5 x 108) with a CPS at dose 175μl/kg at a conc.50 μg/ml) vaccination occurred in first day then recurrent vaccination as booster dose beyond seven days. After first 7 days, the results revealed elevation of IL2,4,10,12 and IgG levels occurred mainly in oral and swab skin groups, an

The spectral propetties (absorption and fluorescence) of Coumarine-47 laser dye have been studied. This type of laser dye belong the Coumarine family and it has dissolved in chloroform at different concentrations (1x10-5, 5x10-5, and 1x10-4 M) at room temperature. The achieved results have been pointed out to increase in the absorption and fluorescence as the concentration increased which are agreements with Beer – Lambert law. These have been also showed an expansion in the spectral range of absorption and fluorescence with a noticed shift in the direction of longer wavelength (Red-shift) with increasing concentration. The quantum efficiency of the dissolved C47 in chloroform has been computed by using the brevious concentrations

International news websites, including Russia Today, pay special attention to the media image of Afghan women, especially after the Taliban movement took control of Afghanistan. Therefore, it was necessary to know the image of the Afghan woman, the fate of the rights she acquired in recent years, and the transformations that affected her after the Taliban took control of the government, and studied them on international news sites, specifically Russia Today.

          The researcher summarized the problem of this study in the following question: What is the media image of the Afghan woman on the Russia Today news site?

Mangrove landscaping in the Segara Anakan Lagoon (SAL) is an adaptation pattern of mangrove ecosystems to live and grow in unstable areas. This research aimed to develop a mangrove landscape to mitigate the impacts of ocean waves, currents, and inundation due to climate change. The study was conducted in SAL and Cilacap Coast (CC) using the environmental properties and climate change data. The data obtained were analyzed using mapping and trendline analyses. The results showed that mangrove landscaping in Segara Anakan had four zones with Nypa frutican, Rhizophora styllosa, Aegiceras corniculatum, Rhizophora apiculata, Avicennia marina, Sonneratia alba identified as the best adaptation of mangrove species. Climate change give a high impa

Hate speech (henceforth HS) has recently spread and become an important issue. This type of speech in children's writings has a particular formulation and specific objectives that the authors intend to convey. Thus, the study aims at examining qualitatively and quantitatively the classism HS and its pragmatic functions via identifying the speech acts used to express  classism HS, the implicature instigated as well as impoliteness. Since pragmatics is the study of language in context, which is greatly related to the situations and speaker’s intention, this study depends on pragmatic theoriespeech acts, impoliteness and conversational implicature) to analyze the data which are taken from Katherine Mansfield's short story (The D

The study was aimed to investigate the association between IL-10 (-592A/C) gene polymorphism with the progression of type 2 diabeteis mellitus in Basrah Province. This study included (100) subjects (30) person as a control group and (70) patients with T2DM. The patients were distributed as two groups according to Their gender and duration of the disease: group for short duration (≤ 5 years)  and group for long duration( >5 years). Lipid profile and glucose concentrations were measured by COBAS analyzer while IL-10 (-592A/C) gene polymorphism was genotyped by using (RFLP-PCR) technique. CC genotype frequency showed a significant decrease while CA genotype  revealed significant increase ( p≤0.05) in T2DM c

   The objective of this investigation was to study the effects of amixture of three arbuscular mycorrhizal species : Glomus etunicatum , G. leptotichum and Rhizophagus intraradices on the induced resistance of Lycopersicon esculentum roots infected with Fusarium oxysporum f.sp.lycopersici which is causal agent of wilt in the presence of organic matter peatmose (O). The work was achieved in aplastic house ( Shed) using pot culture planted for 10 weeks. Results indicated significant increase of all mycorrhizal colonization parameters ( F% , M% , m% , a% , A% ) . Highest percentage of mycorrhization was detected in roots infected with the pathogen 4 weeks after mycorrhizal colonization . On the other hand least colonization was s

The objective of the research is to identify the efficiency of risk management in various names at Baghdad International Airport in the face of various risks (financial - technical - human - natural ..) facing the sample of the search of the General Establishment of Civil Aviation and the Iraqi Airways Company where the researcher identified the hypothesis that summarizes There is a significant significant correlation between risk management, risk management and risk review and assessment. The researcher used the means of research from observation and interviews with the relevant officials in this field, as well as used the questionnaire and distributed a sample of 170 employees in the field of risk management (SMS Department) in Iraqi A

     The North Central Coast of Vietnam has a wide distribution of loose sand which is often exposed on the surface. The thickness changes from a few meters to over ten meters. This sand with the loose state can be sensitive to the dynamic loads, such as earthquakes, traffic load, or machine foundations. It can be liquefied under these loadings, which might destroy the ground and buildings. The Standard Penetration Test (SPT) is widely used in engineering practice and its values can be useful for the assessment of soil liquefaction potential. Thus, this article presents some ground profiles in some sites in the North Central Coast of Vietnam and determines the liquefaction potential of sand based on SPT