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The Concept of Fairness Accounting and its Role in Reducing Earnings Management Practices
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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.

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Publication Date
Fri Jun 30 2023
Journal Name
Iraqi Journal Of Science
Construction the linear codes in PG (1, 31)
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     The goal of this paper is to construct the linear code, and its dual which corresponding to classification of  projective line PG(1,31), we will present Some important results of coding theory, the generator matrix of every linear code in PG(1,31) is found,  A parity check  matrix is  also found . The mathematical programming language GAP was a main computing tool .

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Publication Date
Fri Sep 29 2023
Journal Name
Cumhuriyet Dental Journal
Root Resorption in the Permanent Teeth. A Review
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The loss of dental hard tissue as a result of odontoclastic activity is known as root resorption. It is unwanted and pathological in permanent teeth. Root resorption may happen within the root canal called internal root resorption or on the outer surface of the root called external root resorption. Regardless of where it occurs, root resorption is irreparable, can cause pain for the patient, necessitates treatment, and in some circumstances, resulting in the early loss of the affected tooth. It might be challenging to precisely diagnose and treat root resorption. There is limited information within literatures on root resorption therefore this review aims to understand the radiological and clinical characteristics of r

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Publication Date
Tue Sep 01 2015
Journal Name
Almustansyria Journal Of Arts
Presupposition in Poe’s Short story “The Black Cat
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The notion of presupposition has been tackled by many linguists. They have found that the term ―presupposition” is being used in two different senses in the literature: semantic and pragmatic. As for semantic sense, Geurts (1999) has isolated some constrictions as sources of presupposition by making lists of presupposition triggers. Concerning the pragmatic sense Kennan (1971:89) uses the term pragmatic presupposition to refer to a class of pragmatic inferences which are, in fact, the relation between a speaker and the appropriateness of a sentence in the context. In spite of the fact that there are many researches that have been done in the field of presupposition but few of them in the field of short stories up to the researcher's kno

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
The sustainable urban development in Al_Kharkh historic center
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The problems of urban historic centers are considered some of the subjects which are widely dealt with in urban studies since the middle of the 20th century. literature of urban development have raised it , beside the fact that large number of urban development projects of the historical centers in many cities of the world ,and emerged from the application of these new problems projects added their original urban problems , because these projects have dealt with the physical structures with the neglect of the social and economic sides, which are the base in sustainable development nResearch problem was elaborated as : The unclearly of knowledge of the potentials of the sustainable development in solving the urban problems of historic cen

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Publication Date
Wed Sep 15 2021
Journal Name
Al-adab Journal
The Iraqi countryside in a novel (Exceeded border)
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The novel was generally distinguished from other literary arts in its connection with the living reality as an imaginative practice that relies on political, economic, social, intellectual and cultural references and as a crucial tool in reading cultural references and dive deep into reality. As every novelist has a vision to embody this reality. As every novelist has a vision to embody this reality. The novel of ("Exceeded border by Hammed Al-Kafa’i) is a considered a fertile field for presenting social issues in their apparent structure and revealing the cultural patterns behind them which lies in its deep structure. The novel here moves its characters in its imaginary world in a way that it becomes more capable of adaptation and crysta

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
The Turn-Taking System in American Presidential Debates
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The organization and coordination of any communication is based on the system of turn-taking which refers to the process by which a participant in a conversation takes the role of speaker. The progression of any conversation is achieved by the change of roles between speaker and hearer which, in its turn, represents the heart of the turn-taking system. The turn-taking system is not a random process but it is a highly organized process governed by a set of rules. Thus, this system has certain features and rules which exist in any English communicative process. These rules, if applied by speakers, help to achieve successful exchange of turns in any conversation. This paper attempts to present full exposition of the concepts of conversation

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Publication Date
Sun Nov 01 2020
Journal Name
Indonesian Journal Of Electrical Engineering And Computer Science
Utilizing the ATM technology in e-distance learning
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<p>There is an Increasing demand for the education in the field of E-learning specially the higher education, and to keep contiuity between the user and the course director in any place and time. This research presents a proposed and simulation multimedia network design for distance learning utilizing ATM technique. The propsed framework determines the principle of ATM technology and shows how multimedia can be integrated within E- learning conteext. The first part of this research presents a theoretical design for the Electricity Department, university of technology. The purpose is to illustrate the usage of the ATM and Multimedia in distance learning process. In addition, this research composes two entities: Software entity

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Arthur Miller’s Tragedy as Reflected in The Crucible
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In the period immediately following the end of World War II, American theatre was transformed by the work of playwright Arthur Miller. Miller tapped into a sense of dissatisfaction and unrest within the greater American psyche because he was profoundly influenced by the depression and the war that immediately followed it. His dramas proved to be both the conscience and redemption of the times; allowing people an honest view of the direction the country had taken.1 Miller has his own concept of tragedy as a modern playwright. He believes that tragedy may depict ordinary people in domestic surroundings instead of talking about a character from a high rank, a king or a queen. Miller’s main concern lies in dramatizing the whole man as he i

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Publication Date
Sat Jul 31 2021
Journal Name
Iraqi Journal Of Science
Replacing the Content in e-Abacus Diagram II
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     In our normal life, we sometimes need a process of replacing something with another to get out of the stereotype. From this point of view, Mahmood’s attempted in the year 2020 to replace the content in the first main e-abacus diagram. He found the general rule for finding the value of the new partition after the replacement from the original partition. Here we raise the question: Can we find the appropriate mechanisms for the remainder of the main e-abacus diagram?

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Publication Date
Fri Mar 31 2017
Journal Name
Al-khwarizmi Engineering Journal
Active Vibration Suppression of Smart Cantilever Beam with Sliding Mode Observer Using Two Piezoelectric Patches
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This paper presents a vibration suppression control design of cantilever beam using two piezoelectric ‎patches. One patch was used as ‎an actuator element, while the other was used as a sensor. The controller design was designed via the balance realization reduction method to elect the reduced order model that is most controllable and observable. ‎the sliding mode observer was designed to estimate six states from the reduced order model but three states are only used in the control law. Estimating a number of states larger than that used is in order to increase the estimation accuracy. Moreover, the state ‎estimation error is proved bounded. An ‎optimal LQR controller is designed then using the ‎estimated states with the slid

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