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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
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Requirements for achieving financial balance in Iraq
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The deficit of the federal budget and the structural imbalances suffered by the Iraqi economy has affected the direction of research towards suggesting steps and mechanisms can be relied upon in the near term to form a broader base of non-oil revenues aimed at achieving a balanced budget, and to proceed to reform the financial situation, In reducing their financial dictates, whether capital or operational, which lead to significant financial and economic consequences. This also requires that the Iraqi political elite have the real will, strategic vision and full awareness that the implementation of these reforms has potential social and economic effects, with long-term measures to be taken. The aim is not only to reform the finan

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Publication Date
Wed Nov 05 2025
Journal Name
Tikrit University Journal For Rights
مصاريف الخصومة "دراسة مقارنة"
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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
(Effect of the Critical Sussecc Factors in the Sustainable Competitive advantage ) "Descriptive analytical studay in Al Mu'tasim General Contracting Company.
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      The  objective   of this  research is to analyze the relationship between the  Factors  of critical success and sustainable competitive advantage, and I have tested Search Company Mu'tasim General Contracting, through applied on a sample of (90) manager, engineer and project manager, spread over sections and the company's projects surveyed. has been selected sector construction industry as one of the sectors vital and important that play a major role in the advancement of Iraq's infrastructure under the current circumstances, which epresent a set of Projects are Mu'tasim General Contracting construction  imple

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Study of the Inter-Particle Expectation Values for Inter and Outer Shell: Khalil H. Al-Bayati|Ban H. Al-Asaad|Baidaa S. H.
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In this research the Inter-Particle Expectation Values have been studied for atomics Helium (He) and Beryllium (Be) also for He-like ions, Be-like ions (Li-1, B+1? Li+1, Be+2, B+3) by using Hartree-Fock wave functions, We compared the results to some ions which have the same atomic number from each group with atomic number, We compared the results with published calculations to the last studied .

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Publication Date
Tue Aug 20 2019
Journal Name
Political Sciences Journal
The future role of the military establishment in the political life of Egypt
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There are certain dates in the history of nations that have their effects on them ,and the 25th of January 2011 is considered one of them in the history of the state of Egypt .Since this date Egypt has passed through many events that led to changes in the political life and its actors . New rolls has arisen for actors that didn't take part in the political life before so clearly ,like the military establishment which started to practice more prominent political roll, till it became the most important actor in the political life of Egypt .This establishment tried to institutionalize its roll through constitutional means ,considering that controlling the authority is the only alternative to safeguard the state which we are trying to study

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Publication Date
Wed Jul 26 2023
Journal Name
Journal Of Aridland Agriculture
Modern GPS diagnostic technique to determine and map soil hardpan for enhancing agricultural operation management
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Among the undesirable effects of soil compaction is a measurable reduction in plant growth and crop yield. The prevailing belief is that compacted tillage pans are caused by repetitive farming practices, heavy tractors, tillage tools, and field traffic. This experiment was conducted to determine and map the hardpan layers across an agricultural field through advanced technologies of precision agriculture. These valuable techniques such as data logger, yield map, and data analysis of performance indicators were linked with accurate global positioning systems (GPS) datasets. These important technologies provided the farmers and helped them to identify and manage areas of the fields with higher compacted layers. Three ground speeds 4.3

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Publication Date
Fri Sep 27 2019
Journal Name
Journal Of Baghdad College Of Dentistry
The effects of thumb sucking habit on the development of malocclusions in preschool age children in Hilla city
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Background: habit is any purposeless action repeated unconsciously. It is a sign of lack of harmony between the subject and the surrounding environment. Deleterious oral habits such as finger sucking could be one of the etiological factors for altered oro-facial growth development. This study conducted to explore the association between finger sucking habit and malocclusion in deciduous dentition. Materials and method: Totally 40 chronic thumb sucker and 40 controls matching in age and gender were enrolled in the study. A study conducted by verifying different occlusal trait through the intra-oral examination. Thumb sucking habit diagnosed using data gathered from parents. Results: The statistical analysis showed a highly significant dif

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Publication Date
Sun Apr 06 2014
Journal Name
Journal Of Educational And Psychological Researches
Phenomenon repercussions Globalization on pedagogical action and Educational in Arab society
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Globalization as phenomena has affected   all aspects of life and reflected its impacts to the Arab world politically, economically, and culturally and became a vital field that related directly to our life. This field of searching needs as many studies and Academics as for employing the means that needed to face a national challenge which targeting the Arabic man Character in its ethics and values. This very important thing needs a very important reaction to face that challenge to protect the cultural ARABIC & ISLAMIC characteristics and to take care of education in all its levels and   forms as it is an invincible fort. For that, this field has become as the priority of the studying and researches if the

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Publication Date
Mon Jan 01 2024
Journal Name
Aip Conference Proceedings
The role of advanced glycation end products and oxidative stress in the pathophysiology of thyroid disorders
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Publication Date
Thu Apr 13 2023
Journal Name
International Journal Of Research In Social Sciences And Humanities
Subject Review: The Effectiveness Of Integrating E-Learning On Learning Outcome And Student Perceptions In Tertiary Education
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The literature shows conflicting outcomes, making it difficult to determine how e-learning affects the performance of students in higher education. The effect of e-learning was studied and data has been gathered with the utilization of a variety of qualitative and quantitative methods, especially in relation to students' academic achievements and perceptions in higher education, according to literature review that has been drawn from articles published in the past two decades (2000-2020). The development of a sense of community in the on-line environment has been identified to be one of the main difficulties in e-learning education across this whole review. In order to create an efficient online learning community, it could be claim

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