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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
Wed Aug 31 2022
Journal Name
Iraqi Journal Of Science
Study of Micellar Behavior of a Tween 80 Surfactant in Aqueous Media Containing Diphenhydramine Hydrochloride
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       The surface properties of mixtures of a nonionic surfactant Tween 80 (Tw 80) and a cationic drug, diphenhydramine HCl (DPH) have been investigated. This was done by calculating the surface excess concentration (Γmax), minimum molecular area (Amin), surface pressure at the CMC (ᴨcmc), Gibbs Free Energy of adsorption (ΔG°ads), Gibbs free energy of micellization (ΔG°m), the standard enthalpy of micellization (ΔH°m), and the standard entropy of micellization (ΔS°m). The calculation was performed using the surface tension in the temperature range of 293-323 K with the variation of surfactant concentration to determine the crit

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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Engineering
A Case Study of Bus Line Passenger Volumes of Bakrajo Bus Lines in Sulaimani City
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Transit agencies constantly need information about system operations and passengers to support their regular scheduling and operation planning processes. The lack of these processes and cultural motivations to use public transportations contributes enormously to the reliance on the private cars rather than public transportation, resulting in traffic congestions. The traffic congestions occur mainly during peak hours and the accidents happening as a result of road accidents and construction works.  This study investigates the effects of weekday and weekend travel variability on peak hours of the passenger flow distribution on bus lines, which can effectively reflect the degree of traffic congestion. A study of passen

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Publication Date
Tue Jan 02 2018
Journal Name
Journal Of Educational And Psychological Researches
The importance of Al-alaq and Al-qalam in education and ethical values
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The research addresses the importance of reading and writing for sura Al-alaq and Al-qalam as they represent the main sources for all the sciences as well as ethical values. The researcher seeks to define the educational and ethical values in these two texts which related to reading and writing. To do this, the author went through different relevant literature to show the similarities and related points between them, she also shows the significant of reading and writing and the learning and teaching worth to be consider. The result revealed that the both texts assert on the educational and ethical values, and the vital role of reading and writing.  

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Publication Date
Tue Mar 04 2008
Journal Name
Journal Of Baghdad College Of Dentistry
Twelve months clinical comparison between modified Widman flap with or without enamel matrix derivative for the treatment of infrabony defects
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Publication Date
Sat Nov 28 2020
Journal Name
Iraqi Journal Of Science
Theoretical and Experimental Studies for Inhibition Potentials of Imidazolidine 4-One and Oxazolidine 5-One Derivatives for the Corrosion of Carbon Steel in Sea Water
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Two derivatives of Iimidazolidin 4-one (IMID4) and Oxazolidin 5-one (OXAZ5), were investigated as corrosion inhibitors of corrosion carbon steel in sea water by employing the theoretical and experimental methods. The results revealed that they inhibit the corrosion process and their %IE followed the order: IMID4 (89.093%) > OXAZ5 (80.179%). The %IE obtained via theoretical and experimental methods were in a good agreement with each other. The thermodynamic parameters obtained by potentiometric polarization measurements have supported a physical adsorption mechanism which followed Langmuir adsorption isotherm. Quantum mechanical method of Density Functional Theory (DFT) of B3LYP with a level of 6-311++G (2d, 2p) were used to calculate

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Effect of Combined Oral Contraception on Coagulation Profiles in Women Attending Fertility Control Clinic in Baqubah City- Iraq
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Background: Use of oral contraception has been associated with an increased abnormalities of lipid and carbohydrate metabolism as well as hemostatic variables at baseline (increased plasma levels of factor VII, factor X, fibrinogen and of D-dimers).
Objectives: To evaluate the effect of oral contraceptive pills (combined pills) on coagulation tests,prothrombin time (PT), activated partial thromboplastin time (APTT), and fibrinogen level.
Patients and methods: This is a descriptive cross sectional study which was conducted in fertility control clinic in Al-Batool Teaching Hospital for Maternity and Children in Baqubah city, during the period from December 2015 to October 2016. Eighty eight women were enrolled in this study according

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Publication Date
Fri Dec 01 2023
Journal Name
Civil And Environmental Engineering
Managing the Utilization of Preventive Measures for Fire Resistance in the Hospitals
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Abstract<p>The study analyzed the current situation of public hospitals in the capital of Baghdad exclusively and diagnosed the resources available; especially after the high demand for these hospitals as a result of the citizen’s need to review the hospital to take care of them, especially after the Corona pandemic. Eight major hospitals in Baghdad were selected to determine the current reality of providing fire safety tools or equipment and what are the preventive measures needed to reduce it. The results after practical study showed many defects and weaknesses in the current situation due to their reliance on the traditional management to manage and provide all preventive measures and safet</p> ... Show More
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Publication Date
Sat Jul 31 2021
Journal Name
Iraqi Journal Of Science
Effects of Caper (Capparis Spinosa) and Acetic Acid on Lipid Profile and Protein Concentration in the Serum of Albino Mice
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     This study aimed to determine the effects of alcoholic and aqueous extracts of caper (Capparis Spinosa) and acetic acid on serum lipid profile and proteins levels in mice.  Sixty adult mice with an average weight of 24±4 g grams were divided into four groups (15 mice for each). The first group (G1) was administrated daily with an oral dose of caper alcoholic extract (200 mg/kg) for 28 days. The second group (G2) was administrated daily with an oral dose of caper aqueous extract (200 mg/kg) for 28 days. The third group (G3) was administrated with a daily dose of 10 % acetic acid  (2 ml/kg) for 28 days. The fourth Group (G4) was administrated daily with distilled water for 28 days, as a control

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Publication Date
Tue Dec 24 2024
Journal Name
Modern Sport
The effect of Developing special endurance using multiple round periods on some physical and functional indicators for elite boxers
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Publication Date
Fri Jan 26 2024
Journal Name
Iraqi Journal Of Science
Calculation of The Nuclear Matter Density Distributions and Form Factors For The Ground State of P 12 PBe and P 14 PBe Nuclei
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The ground state charge, neutron and matter densities for two-neutron halo nuclei P
12
PBe
and P
14
PBe are calculated within a two- frequency shell model approach. In the description of
the halo nuclei it is important to take into account a model space for P
10
PBe and P
12
PBe different
from the two halo neutrons which have to be treated separately in order to explain their
properties. The structures of the halo P
12
PBe and P
14
PBe nuclei show that the dominant
configurations when the two halo neutrons distributed over the 1d shell orbits. Elastic
Coulomb scattering form factors of these two exotic nuclei are also studied through the
combination of the density distributions of

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