The aims of research is diagnose and indicate the role of fairness in the work of accounting, which is important in reducing the unacceptable practices to manage earnings by economic units, As well as the interpretation and indicate Ethical inside in the accounting and accountants in particular practices in the area of earnings management to reduce the negative effects of the practice and display the results mentioned acts according to what is supposed to be for the purposes of service users, Researchers have identified that one hypothesis, that "Fairness of accountants in of their work accounting lead to a reduction of earnings management practices". The results suggest that the accounting practices that lead to the manipulation of accounting results for the purpose of creating a different impression of the real economic performance of the corporation accounting practices are immoral of the company's accounting practices are unethical, Achieving that fairness in the work of accounting leads to reduction of such practices is not ethical, This result is achieved hypothesis, As well as the fairness commitment of accountants in the accounting work will reduce the risk of exposure to the risk of corporate bankruptcy or collapse, The researchers recommends the need to introduce the subject of accounting ethics and the philosophy of ethics as a separate vocabulary within the curricula of the accounting department at Iraqi universities.
In addition to their high quantities of active chemicals, medicinal plants are well-known for their pharmacological qualities, which include immunological modulation. T Consequently, this study aimed to examine the effects of Avena sativa and Glycyrrhiza glabra leaf extracts on immunological responses as measured by blood cytokine and liver enzyme levels. The phytochemical analysis of Avena sativa crude leaf extracts revealed the presence of alkaloids,flavonoids, tannins, phenolic compounds, and saponins but the absence of resins and violet oils. On the other hand, violet oils, flavonoids, tannins, saponins, and glycosides were detected in significant concentration in Glycyrrhiza glabra ethanolic extract, although resins and phenolic compou
... Show MoreA thin film of SnSe were deposited by thermal evaporation technique on 400 ±20 nm thick glass substrates of these films were annealed at different temperatures (100,150,200 ⁰C), The effect of annealing on the characteristics of the nano crystalline SnSe thin films was investigated using XRD, UV-VIS absorption spectroscopy, Atomic Force Microscope (AFM), and Hall effect measurements. The results of X-ray displayed that all the thin films have polycrystalline and orthorhombic structure in nature, while UV-VIS study showed that the SnSe has direct band gap of nano crystalline and it is changed from 60.12 to 94.70 nm with increasing annealing temperature. Hall effect measurements showed that all the films have a positive Hall coeffic
... Show MoreThe research aims to develop alternatives to transportation at the entrance to the Educational City (University of Baghdad) during the morning and evening peaks, which result from of the traffic congestion at the entrances to the educational city (the University of Baghdad), and affects the emotional, functional, and social performance of the whole city, and leads to hotbeds of confluence and congestion at the entrances in the morning and evening peaks. This movement was measured on the ground for pedestrians and vehicles. Some criteria were adopted to determine the density of road length to the area and density of roads for the number of users and the rate of the area served by roads. The research reviews the experiences of some
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Bank credit is extremely important, as the generated revenues by a main focus of any bank earnings no matter how many and varied sources of revenue other, and without losing the bank and the main role function as an intermediary in financial economics . But at the faltering customers in payment of loans . Therefore , uses a method of financial analysis using ratios as one of the important tools to measure the clients ability to pay , in spite of the need for the Bank analyzed the trend in this regard is focused on three main areas ( liquidity, profitability, and borrowing ) and can be to add another field is the possibility to cover fixed charges of the profits generated. Finally I would like to emphas
The exchange rate is of great importance at the global and local levels alike, as this importance increases with the increasing rates of development of economic relations between countries of the world due to openness and integration into the global economy, expressed by the expansion of the volume of trade and financial relations between countries. The Central Bank of Iraq has set the need to stabilize this price as a goal to reduce inflation rates and reduce them to the internationally accepted rates by using the foreign currency sale window to achieve a balance between the forces of supply and demand for foreign currency and to preserve the value of the Iraqi dinar. The research concluded that the central bank was It has a maj
... Show MoreThese Chapters are concerning a lot of information about Islamic conquest of Egypt . The important chapters are the following :- Chapter 111 :- Concerning the first encounter of Amru with the Romans at the city of Heliopolis . Chapter 112:- How all the Jews assembled in the city of manuf owing to their fear of the Muslim . the Jews left the gates of Misr open and fled to Alexandria .
In this research was the study of the educational values when Shafei, contained in hair Shafi'i, and that what the role of these values in the education of generations, and the possibility of their application in the educational curriculum. Find addressed Shafei life and his time. The values derived from his hair, as well as quoting from the Koran and influenced by it, which is evident in the hair, governance and eating Alomthal.okzlk Find the importance of this thought in modern education, so as to realism and ease of application. It is the search results, the Shafi'i put thought educationally integral based on the Koran rise to the level of theory. Find and conclusions: that education in its present situation
... Show MoreIn fact, the main idea of the manuscript is to take note of a branch of Islamic jurisprudence, which is the science of jurisprudential and this manuscript in its title and subject to the men of knowledge of jurisprudence because of its ambiguity calls for thinking, and the brainstorming mood to test the intelligence of jurisprudence, Of students of knowledge jurisprudence. This section contains (25) questions starting with the question (101) and ending with (125) .