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

Nuclear shell model is adopted to calculate the electric quadrupole moments for some Calcium isotopes 20Ca (N = 21, 23, 25, and 27) in the fp shell. The wave function is generated using a two body effective interaction fpd6 and fp space model. The one body density matrix elements (OBDM) are calculated for these isotopes using the NuShellX@MSU code. The effect of the core-polarizations was taken through the theory microscopic by taking the set of the effective charges. The results for the quadrupole moments by using Bohr-Mottelson (B-M) effective charges are the best. The behavior of the form factors of some Calcium isotopes was studied by using Bohr-Mottelson (B-M) effective charges.

the digital public relations aim at make the workers getting the necessary information about the governmental institutions where they work and the enveronment surrounding them. it also tries to let the workers get the special knowlege of tthe publich relations and their jobs like the works of planning , arranging the active communication and executive skills needed in their writing , editing , special art skills for designing , production and technological skills to deal with the computer.
the problem of the research includes some questions as :
1- what are the uses achieved by degetal public relations workers at Iraqi universities (Baghdad, Mustansiriya, and Iraqi)
2- what are the tools used to apply digital public relations

The buildup factor of cylindrical samples (shields) for Brass, Copper & lead (Brass, Cu, Pb (was studied, where buildup factor were calculated with thickness between (0-12) m.f.p. for Co60 and Cs137sources with activities (30) & (41) MBq respectively , using scintillation detector NaI(T?) with (3"×3")volume .The results shows increases of buildup factor for low atomic number(Z) samples where the energy of radiation source was constant, also shows increases of buildup factor with decreases the energy of radiation source. An empirical equation was obtained using Matlab7 program this equation have agreements with most obtained data for 96%.

           kindergarten teacher is one of the fundamental pillars upon which the kindergarten environment so that exposure to a number of problems that could affect its functioning in addition to any deficiencies in this environment leads to deprive a child of some activities and acquisition of concepts so the researcher studying the problems of working in kindergartens from the perspective of the parameters, so the researcher based measuring instrument for labour problems of (30) search sample was paragraph (50) parameter that was chosen at random and have been extracted Sincerity and strength tool researcher used statistical methods and discriminatory (Pearson correlation coefficient, t

English teachers in Iraq and other countries around the world up to this time use traditional methods to help students memorize new vocabularies. The sense of words or structure is not to be given in either the native tongue or the target language by definition, but is induced by the way the form is used in the situation. Situational Language Teaching (SLT) has recently become the needed method for improving speaking skills. It indicates the application of learning the language in actual and social exchange expressions so as to let learners do as required in classroom and non-classroom circumstances. This pilot study seeks to answer the following questions: Can SLT improve English speaking skills of target learners? How SLT contribute to th

The field study of this paper focused on the motives for lawyers to use the website
of the Supreme Judicial Council, and the gratifications achieved as a result of its use.
This study sought to achieve a number of goals, including:
1. Monitoring the patterns of lawyers’ use of the website of the Supreme Judicial Council.
2. Determining the forms that lawyers use to interact on the website of the Supreme
Judicial Council.
This study is a descriptive in kind as the researcher relied on the ‘survey method’ in
its study of the external audience (lawyers) using the questionnaire and scale toolThe questionnaire was distributed among a deliberately chosen sample, consisting of
(160) lawyers who used the website of

This essay aims to highlight the most important issues and difficulties facing implementing large projects that follow the turn-key method, considered one of the types of contractual methods in Iraq, especially for large and complex projects requiring speedy completion. The projects implemented in this way face delays and delays in completion, which led to the lack of benefit from the projects for which they were implemented, especially those affecting the lives of citizens within the health sector. The case study dealt with the construction of hospitals with multi-bed capacities within multiple governorates in Iraq, With large financial allocations within the federal budget of the Government of Iraq over several years.

Objective: The current study aimed to prepare a measure for comprehensive knowledge marketing management. In the Iraqi sports institutions under study, identifying the extent of each dimension of comprehensive knowledge marketing management. Research methodology: This study relied on appropriate scientific methods, mainly represented by the descriptive method and the analytical method, and on the case study method because it suits the nature of the study. The study population was determined from the administrative cadres in the Iraqi Sports Federation, and the research sample numbered (86) and was represented as follows: The preparation sample numbered (50) and a percentage amounted to (58.13%), the sample of the exploratory experim

Ajloun Governorate is considered the smallest governorate in Jordan in terms of area, and its population density rises to 472.2 people/ km² and is distributed among five municipalities. The Al-Shafa municipality is one of these municipalities. Al-Shafa is rich in its natural and human resources, and the first municipal council was established in it in 2001.

This study seeks to achieve the following general objective: inventory the natural and human resources that Al-Shafa enjoys, and highlight the role of Al-Shafa municipality in achieving and settling sustainable development for the local community. Certain content, which are: the comprehensive approach to geographical reality, the descriptive