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

Purpose: To identify the risk factors of urinary incontinency for menopausal women.
Methodology: A descriptive analytic study was conducted to identify the risk factor for urinary incontinency
and selected non-probability sample (purposive sample) from (200) menopausal women (45-65) who have
urinary incontinence as visitors and caregiver women who attend at Hila surgical teaching hospital during the
period 1/11/2010-30/3/2011. Questionnaire format used for data collection was designed and constructed
after reviewing related literatures and previous studies and consists of the following variables: Demographic
and reproductive characteristics of menopausal women who suffers from urinary incontinence
Results: The study

Most intrusion detection systems are signature based that work similar to anti-virus but they are unable to detect the zero-day attacks. The importance of the anomaly based IDS has raised because of its ability to deal with the unknown attacks. However smart attacks are appeared to compromise the detection ability of the anomaly based IDS. By considering these weak points the proposed
system is developed to overcome them. The proposed system is a development to the well-known payload anomaly detector (PAYL). By
combining two stages with the PAYL detector, it gives good detection ability and acceptable ratio of false positive. The proposed system improve the models recognition ability in the PAYL detector, for a filtered unencrypt

Abstract

      Oil is the most important natural resources in Iraq and represents the goal to others as well as Iraqi people. It is gift from God to all Iraqi people now and future. So we must maintain it and invest its revenue that achieve development in country and ensure the next generations' rights in it without external costs or negative externalities from extracted and invested it.

    The most problems that we attempt to solve by this research are the exhausted, environmental degradation and theft from next generation that produced with oil contracts between Iraq and foreign companies. From here was th

The aim of this study is to investigate the effect of environmental management accounting information (EMAI) on the design process of environmental and sustainable products of Iraqi industrial companies. This process has five different sub-processes: research process, analysis process, conceptual design process, detailed design process and design production process. The study uses the quantitative approach as the questionnaire was designed and distributed to 87 quality managers, production managers, design managers and financial managers. The MANOVA analysis shows that EMAI has a positive and significant effect on three of these processes, namely research process, analysis process and detailed design process, while EMAI has an insi

The research problem is that most of the construction projects exceed the planned value, due to the failure to implement the plans on time. The current study aims to monitor the implementation of the project and for each of the executed tasks of the table of quantities in order to detect deviations at the time they occur, evaluate the time and cost performance, and then identify the areas of waste and analyze the implementation of each task in order to diagnose the underlying problems and find possible and applicable solutions in the environment Iraqi. The research was applied in one of the companies specialized in the field of construction projects, and one of the most important conclusions reached is the possibility of applying

The study aimed to identify the effect of Total Quality Management on enhancing competitiveness through the opinions of employees of the front- rows of customer service in local Palestinian banks, the researcher adopted an analytical descriptive method through developing a special questionnaire to accomplish the study’s objectives and answer its questions. The study involved all the Palestinian local banks, with their scattered branches in West Bank. The study sample consisted of 3470 executive employees for banking services out of 4753 employees, in the rate of 73%, and the study sample reached (485) employees who were randomly selected working in the front -rows to provide services in the local Palestinian banks during the ye

ABSTRACT:

The study aims at expounding the correlation and effect between the Human resource development strategy and Quality Municipality Service within a theoretical framework and a practical framework conducted at Directorate Of Municipalities in holy Karbala . The researcher found during a pilot study that there isn’t enough care paid by the Directorate Of Municipalities in developing its human resources using one strategy or a number of strategies and their effect on the Quality Municipality Service. Thus a number of research questions were set concerning the existence of clear perception in the Directorates Of Municipalities concerning the strategies of developing both the human resource an Qualit

Abstract
Objective: To assess pregnant women Knowledge toward Urinary Tract Infection at Kirkuk City.

Methodology: A descriptive and analytical study was conducted from 1st of November 2013 and up to the 19 th of August 2014 in five typical primary health care centers at Kirkuk City. A Probability (randomly sample) was used to select the sample of 180 women aged (15-44) years. A questionnaire format was used as a tool for data collection , content validity of the questionnaire achieved through reviewing it by (24) experts in numerous scientific fields and reliability of the questionnaire was determined through a pilot study. Descriptive and inferential statistics were used to analyze the data.

Resul