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jeasiq-1606
"The relationship between the profits management and profits quality and their impact on users of accounting information (A comparative study of a sample of banks listed in the Iraqi market for securities)
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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 income figures (increase and decrease) that affects the disclosure process when preparing the financial statements which will be based on information for many of the misinformation and so that the loss of the most important characteristics of the quality of representation is sincere, which negatively affects the quality of accounting profits, the research community is listed the companies in the Iraqi market for securities, the sample of the research included a number of private banks listed in the Iraqi market for securities and the (5) banks are (Mosul Bank for Development and Investment, Ashur International Bank for investment, the Iraqi Investment Bank, the Iraqi National Bank , The Commercial Bank of Iraq), the search reached several results, the most important of which is that the profits quality in the banks of the sample of the research varies from one bank to another.

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The Haughtiness and the Humility in Al Koran
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Abstract
What the research come to:
1- The presentation of the image of the proud person in this
mortal life appeared in several styles such as (conversation)
arousing the insert once and convincing in other time,
(confirmation) in all its types، (argument) scolding with the
gradual progress of time of the discourse .Interview and
parallelism are two of these styles with the presences of the
repetition style especially in the topics that has a reference to
the theme of (pride) being implied not directly stated. The
Koran discourse varied in its reference to the theme of pride
according to the context which is mentioned directly
(eighteen times) which formed one third of the number of

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Publication Date
Mon Jan 01 2018
Journal Name
Indian Journal Of Public Health Research & Development
Relation between Underutilization of Antenatal Care and Birth Outcome
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Publication Date
Mon Jan 01 2024
Journal Name
مجلة دراسات قانونية
Domain names between legal regulation and lack of treatment
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Throughout the ages,the methods of human production, exchange, and communication have not changed,and lifestyles have not witnessed rapid and comprehensive changes except since the presence of advanced and modern technologies for information and communication, which led to the emergence of new patterns of intellectual works and innovations that are dealt with and circulated through the virtual medium.These innovations are in many legal disputes, and domain names are one of the most important foundations of information networks, as they are the key to entering the virtual world and distinguishing websites. Because of the novelty of domain names,many attacks have occurred on them, which are closely related to intellectual property rights. And

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Publication Date
Thu Dec 31 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
STUDY THE INHIBITION ACTIVITY OF PURIFIED BACTERIOCIN FROM LOCAL ISOLATION Lactococcuslactis ssp. lactisagainst SOME PATHOGENIC BACTERIAL SPECIES ISOLATED FROM CLINICAL SAMPLES: دراسة الفعالية التثبيطية للبكتريوسين المنقى من العزلة المحلية Lactococcuslactis ssp. Lactis تجاه بعض البكتريا الممرضة المعزولة من عينات سريرية
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This study aimed to study the inhibition activity of purified bacteriocin produced from the local isolation Lactococcuslactis ssp. lactis against pathogenic bacteria species isolated from clinical samples in some hospitals Baghdad city. Screening of L. lactis ssp. Lactis and isolated from the intestines fish and raw milk was performed in well diffusion method. The results showed that L. lactis ssp. lactis (Lc4) was the most efficient isolate in producing the bacteriocin as well observed inhibitory activity the increased that companied with the concentration, the concentration of the twice filtrate was better in obtaining higher inhibition diameters compared to the one-fold concentration. The concentrate

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Publication Date
Mon Jan 01 2024
Journal Name
Medical Research Archives
Genetic Polymorphism for the Gene Encoding Endoplasmic Reticulum Aminopeptidase-1 (ERAP-1) in Iraqi Patients with Ankylosing Spondylitis
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Ankylosing spondylitis (AS) is a common, highly heritable inflammatory arthritis affecting primarily the spine and pelvis. This study was aimed to investigate the relationship between the rs27044 polymorphism in Endoplasmic reticulum aminopeptidase-1 (ERAP-1) with the susceptibility and severity of AS correlated with some biochemical markers such as hematological parameter (Erythrocytes sedimentation rate (ESR)) and immunological parameters (C-reactive protein (CRP), Human leukocyte antigen-B27 (HLA-B27), Interlukin-6 (IL-6) and Interlukin-23 (IL-23)), and oxidative stress parameters (Glutathione (GSH) and Malondialdehyde (MDA)) in a sample of Iraqi population. A total of 60 blood samples were collected from AS patients requited Rhe

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Publication Date
Thu Jul 31 2025
Journal Name
مجلة واسط للعلوم الانسانية
A Schizoanalytic Reading of Crimp’s Attempts on Her Life
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The concept of Assemblage appeared obviously in Postdramatic works, where a character or a text may stand as an assemblage of potentialities in the sense that it signifies unidentified subjectivity. Assemblages are constituted essentially of heterogeneous elements yet fused without specific demarcations. In order to enjoy the desired productivity at a "smooth pace," the regularities of political and societal institutionalization are disseminated. To achieve this dissemination, Deleuze-Guattari suggest an unsatiated platform of a "Body without Organs' (BwO), where desire escapes identification. Martin Crimp (b. 1956) defines his off-stage characters in Attempts on Her Life (1997), Anne, or whatever the name is, as a 'BwO', upon which

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Publication Date
Mon Jan 01 2018
Journal Name
Euphrates Journal Of Agriculture Science
Effect of Interaction Between Dietary Two Levels of Cumin (Cuminum cyminum) and Ginger (Zingiber officinale) on Japanese Quail performance
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The study was conducted to determine the effect of of cumin (Cuminum cyminum) and ginger (Zingiber officinale) powder on performance in Japanese quails. 630 bird (7 birds for each treatment) nine weeks of age were used. Experiment was continued for 12 weeks divided to six periods and the birds distributed randomly on nine combinations of cumin and ginger, three levels of each plant powder namely, 0, 0.5 and 1%. T1 (Control) contain the slandered diet (0% of cumin and 0% of ginger), T2: (0% of cumin and 0.5% of ginger), T3: (0% of cumin and 1% of ginger), T4: (0.5% of cumin and 0% of ginger), T5: (0.5% of cumin and 0.5% of ginger), T6: (0.5% of cumin and 1% of ginger), T7: (1% of cumin and 0% of ginger), T8: (1% of cumin and 0.5% of ginger),

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Publication Date
Mon Jul 01 2024
Journal Name
Civil Engineering Journal
The Effect of Oil Contaminated on Collapse Pattern in Gypseous Soil Using Particle Image Velocimetry and Simulation
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Gypseous soil covers approximately 30% of Iraqi lands and is widely used in geotechnical and construction engineering as it is. The demand for residential complexes has increased, so one of the significant challenges in studying gypsum soil due to its unique behavior is understanding its interaction with foundations, such as strip and square footing. This is because there is a lack of experiments that provide total displacement diagrams or failure envelopes, which are well-considered for non-problematic soil. The aim is to address a comprehensive understanding of the micromechanical properties of dry, saturated, and treated gypseous sandy soils and to analyze the interaction of strip base with this type of soil using particle image

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Publication Date
Sun Jun 01 2008
Journal Name
Baghdad Science Journal
Observations on the age and growth of Varicorhinus damascinus (Val.) in Tigris river at Salahuldin province – Iraq
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Age and growth of Varicorhinus damascinus (Val.) in Tigris river at Salahuldin province have been investigated. Monthly samples were taken during the period from September 1999 to August 2000, using small-meshed gill nets. The age data showed that there were six age groups and the dominant age groups were (III – IV) for both sexes. The results of the present study revealed that the increment in length of V. damascinus at the sites of study showed a tendency to decrease with the increase in age, after the third year of life in both sexes. The length-weight relationship of males and females were calculated and demonstrated in a straight line logarithmic formula, as follows: Log W = 1.5404 + 2.6885 log L for males r = 0.95 (P > 0.05) Log

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Publication Date
Tue Oct 14 2025
Journal Name
Journal Of Physical Education
The Effect Of Absolute Strength Training On Knee Injuries Rehabilitation And Special Strength In Muay Thai Fighters
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