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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
Fri Apr 01 2022
Journal Name
Baghdad Science Journal
Fuzzy Real Pre-Hilbert Space and Some of Their Properties
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In this work, two different structures are proposed which is fuzzy real normed space (FRNS) and fuzzy real Pre-Hilbert space (FRPHS). The basic concept of fuzzy norm on a real linear space is first presented to construct  space, which is a FRNS with some modification of the definition introduced by G. Rano and T. Bag. The structure of fuzzy real Pre-Hilbert space (FRPHS) is then presented which is based on the structure of FRNS. Then, some of the properties and related concepts for the suggested space FRN such as -neighborhood, closure of the set  named , the necessary condition for separable, fuzzy linear manifold (FLM) are discussed. The definition for a fuzzy seminorm on  is also introduced with the prove that a fuzzy seminorm on

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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
Tue Nov 01 2016
Journal Name
Journal Of Engineering
Modeling of Comparative Performance of Asphalt Concrete under Hammer, Gyratory, and Roller Compaction
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The main objective of this study is to develop predictive models using SPSS software (version 18) for Marshall Test results of asphalt mixtures compacted by Hammer, Gyratory, and Roller compaction. Bulk density of (2.351) gm/cc, at OAC of (4.7) % was obtained as a benchmark after using Marshall Compactor as laboratory compactive effort with 75-blows. Same density was achieved by Roller and Gyratory Compactors using its mix designed methods.

A total of (75) specimens, for Marshall, Gyratory, and Roller Compactors have been prepared, based on OAC of (4.7) % with an additional asphalt contents of more and less than (0.5) % from the optimum value. All specimens have been subjected to Marshall Test. Mathematical model

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Publication Date
Sat Nov 08 2025
Journal Name
Journal Of The College Of Education
العدل الإلهي في العراق القديم من خلال نصوص مختارة دراسة تاريخية
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شغلت نظرية العدل الإلهي بال الأديب العراقي القديم، مما جعلته يثير عبر نصوصه الأدبية كثير من التساؤلات حول عدالة الإلهة، التي يعبدها ويقدم لها الهدايا وتساؤلاته هذه دفعت بالباحث إلى اختيارها عنوانا لموضوعه، إلا أن الدراسة ستختصر على نصوص معينة، والسبب في ذلك أنها كانت الرائدة في هذا الجانب، وفي اللحظة التي ينتقي فيها العدل الإلهي وتتحول الإلهة إلى كلاب تلهث وراء غرائزها، ذهبنا وراء الأسباب التي قادت إلى فقد

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Publication Date
Sat Sep 27 2025
Journal Name
European Scholar Journal
Carrier Liability In Successive Carriage Under The Iraqi Transport Law
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This study investigates successive carriage, a distinct legal and commercial form of international transport, arising from the absence or irregularity of direct transport routes. Under this system, multiple carriers perform consecutive stages of transport under a single document, with the first carrier fully liable to the consignor or passenger, including breaches in subsequent stages. The research examines the role of direct and indirect transport documents and the concept of recourse, allowing a carrier who has compensated an injured party to seek reimbursement from other carriers. It highlights carriers’ duties to inspect goods, document their condition, and collect freight, and critically analyzes maritime carrier liability under Iraq

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Publication Date
Sun Aug 04 2024
Journal Name
International Journal Of Home Science
The phenomenon of drugs in Iraq and its international and national impacts
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Abstract Drug addiction is considered a criminal behavior, which led the Iraqi legislator to prohibit and criminalize it, imposing penalties on those who use or even approach it. This aims to limit its presence in Iraq and reduce unethical behaviors, leveraging the divine prohibition to curb it. The legislator also encourages media organizations to raise awareness about the dangers of this substance, which has contributed to reducing the phenomenon of drugs in Iraq.

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Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
Biochemical Study of Gonad Hormones in Sera of Iraqi Patients with Thyroid Disorder
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The objective of this study was to evaluate the alteration in levels of gonado trophins hormones i.e.,Leutizing (LH),Follicular(FSH) in sera of patients with thyroid disorders and molecular binding study of (LH ,FSH) with their antibodies The study was conducted at the specialized center for endocrinology and diabetes from January / 2009 to March / 2010.Two hundreds and twenty three Iraqi subjects, 109 patients with thyroid disorders at age range between (40-50) years and 114 healthy individuals as control group were included in this study.The majority of patients were female with hyperthyroidism and (49.54 % ) were at age range between(40 - 50) years. The levels of hormones(LH,FSH.tri iodothyronine(T3).thyroxine(T4), thy

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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation of the performance of scheduling The implementation of school buildings projects: (Project of the Ministry of Education No. 1)
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It highlights the importance of construction projects because of its significant role in the development of society, including the buildings FEDE projects to their importance to raise the level of education through the conclusion of the special to implementation and the establishment of schools of contracts at the country level, which requires the completion of the project at less time and within the cost specified and the best quality and may highlight the importance of time on all the elements of what has an important role in setting up the project for various reasons may be the need for the use of schools as soon as possible, but the reality showed exceeded the completion of those schools could be up to 6 years and there are some cont

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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
Lab on-a-chip-based, an integrated microfluidic device lo-cost, rapid, and sensitive analysis of Augmentin
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Microfluidic devices provide distinct benefits for developing effective drug assays and screening. The microfluidic platforms may provide a faster and less expensive alternative. Fluids are contained in devices with considerable micrometer-scale dimensions. Owing to this tight restriction, drug assay quantities are minute (milliliters to femtoliters). In this research, a microfluidic chip consisting of micro-channels carved on substrate materials built using an Acrylic (Polymethyl Methacrylate, PMMA) chip was designed using a Carbon Dioxide (CO2) laser machine. The CO2 parameters influence the chip’s width, depth, and roughness. To have a regular channel surface, and low roughness, the laser power (60 W), with scanning speed (250 m/s)

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