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

Hepatitis C virus (HCV) is a liver disease that affects14 million people. Feasible research was conducted for identifying the genotypes and allele frequency of some single nucleotide polymorphisms (SNPs) of the IL-28β genes and their predictive role in disease incidence in Iraqi patients. The SNPs (rs28416813, rs4803219, rs11881222, and rs8103142) of IL-28β have been associated with susceptibility to several diseases. Ninety eight (98) HCV patients were included in this research; with average age ± SE (42.28 ± 3.44) years. Also, 80 healthy people (with average age ± SE (29.40 ± 2.84) years) were included as a control group. The SNPs were detected by allele-specific PCR (polymerase chain reaction) using specific primers. The re

The study aimed to reveal the obstacles of administrative creativity among the leaders of secondary schools (the curriculum system) in the northern border region, which relate to the obstacles (organizational, motivational, and psychological). In addition, to identify the most important statistical differences between the responses of the members of the study sample, which attribute to the variables (educational qualification, year’s Administrative expertise). To achieve the goal of the study, the researcher used the descriptive analytical approach, and to verify the validity of the tool, it has presented to several referees and faculty members in the educational field. The validity of the internal consistency was also calculated for t

The present work aimed to make a comparative investigation between three different ionospheric models: IRI-2020, ASAPS and VOACAP. The purpose of the comparative study is to investigate the compatibility of predicting the Maximum Usable Frequency parameter (MUF) over mid-latitude region during the severe geomagnetic storm on 17 March 2015. Three stations distributed in the mid-latitudes were selected for study; these are (Athens (23.50o E, 38.00o N), Jeju (124.53o E, 33.6o N) and Pt. Arguello (239.50o W, 34.80o N). The daily MUF outcomes were calculated using the tested models for the three adopted sites, for a span of five-day (the day of the event and two days preceding and following the event day). The calculated datasets were co

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

Gas compressibility factor or z-factor plays an important role in many engineering applications related to oil and gas exploration and production, such as gas production, gas metering, pipeline design, estimation of gas initially in place (GIIP), and ultimate recovery (UR) of gas from a reservoir. There are many z-factor correlations which are either derived from Equation of State or empirically based on certain observation through regression analysis. However, the results of the z-factor obtained from different correlations have high level of variance for the same gas sample under the same pressure and temperature. It is quite challenging to determine the most accurate correlation which provides accurate estimate for a range of pressures,

Achieving the Book of Return to the End of the Book of Alimony from the Manuscript of the Forum of the Abhar of the Sheikh (Abraham Bin
Muhammad ibn Ibrahim al-Halabi (d. 956 AH), who was a member of the Hanafi sect, was a long man
Fiqh, interpretation, modernity, Arab sciences, and readings
Hanafi as well as that he was Abid Zahid and the reason for his claim to this book that asked him some
He asked him to take advantage of it
Al-Hanafiya said, mentioning the sources from which he was taken, and presented his opinion and evidence on the correct
He mentioned the issues of the Hanafi jurisprudence in his book according to the chapters of the jurisprudence
Reaction is done to what you have achieved previously in the h

The deviation from the rules and standards of the Arabic language is considered a melody, so the criteria were quantitative and temporal and be  deviate from the general rule  which are called abnormal and accept in time in the age of eloquence.