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.
Background: The bond strength of the root canal sealers to dentin is very important property for maintaining the integrity and the seal of root canal filling. The aim of this study was to evaluate and compare the push-out bond strength of root filled with total fill Bioceramic, AH Plus and Gutta-flow®2 sealers using GuttaFusion®obturation system versus single cone obturation technique. Materials and method: sixty of mandibular premolars teeth with straight roots were used in this study, these roots were instrumented using Reciproc system, instrumentation were done with copious irrigation of 3 mL 5.25% sodium hypochlorite solution (NaOCl) during all the steps of preparation, and smear layer will be removed with 1 ml of 17% EDTA kept in
... Show MoreThis study aims to highlight the role of strategic leadership in adopting the intelligent organization model. The study was conducted on 7 economic organizations in Algeria. The study population consisted of 354 leaders, of whom a random sample of 176 leaders (managers, department heads, division heads, engineers) was selected. The researcher used a questionnaire as the main tool of the study. Statistical analysis and hypothesis testing were conducted using SEM (Structural Equation Modeling) with the aid of SPSS.v26 and AMOS.v24 software. The study concluded with a set of results, most notably: there is a statistically significant direct positive effect between strategic leadership and building intelligent organizations at a significance le
... Show MoreIn this research we study one of the pollutants(Gelbstoff ) such as Humic and Fulvic Acids in tap waters by using the technique of Raman, Flora to some regions of Baghdad , the results appear that the tap waters were pollutants which know yellow substance or Gelbstoff instant of suspending waters, which appear through the scattering of the incident light to same the wave length of Raman ,also calculate Raman shift which was 3640 cm-1 and force constant to band (O – H ) was 743 N/m, where the peak of Raman was at the wave length 441 nm after used the excitation wave length 380 nm . The results were in an agreement with lectures [8][9][10].
Good governance of service quality through the adoption of sustainable energy the study of A1- Karkh historic center of in Baghdad city
Objective: To suggest a weighted measure to diagnose the reasons for the low student success ratios in mathematics concerning the third grade of intermediate schools in light of components educational system represented by: [Students, Teachers, Curriculum, and Environmental reasons (others reasons)] assuming differentiated and interrelated components, Also the effectiveness forming of these components according to the gender variable. Methods: Data collection tools were prepared by constructing two questionnaires for each of (Students and Teachers), which included a number of items that involved some domains for studied components of educational system, which demonstrated a high level of validity and reliability in the pilot study, in addi
... Show MoreThe research aimed to identify “The impact of an instructional-learning design based on the brain- compatible model in systemic thinking among first intermediate grade female students in Mathematics”, in the day schools of the second Karkh Educational directorate.In order to achieve the research objective, the following null hypothesis was formulated:There is no statistically significant difference at the significance level (0.05) among the average scores of the experimental group students who will be taught by applying an (instructional- learning) design based to on the brain–compatible model and the average scores of the control group students who will be taught through the traditional method in the systemic thinking test.The resear
... Show MoreThe study of homomorphisms in cubic sets is considered one of the important concepts that transfer algebraic properties between different structures, so we study a homomorphism of a cubic set of a semigroup in a KU-algebra and defined the product of two cubic sets in this structure. Firstly, we define the image and the inverse image of a cubic set in a KU-semigroup and achieve some results in this notion. Secondly, the Cartesian product of cubic subsets in a KU-semigroup is discussed and some important characteristics are proved.
: The aim of this research is to investigate the impact of Woods ' strategy in collecting second graders average for physics. To achieve the objective researcher coined the following hypothesis: there was no statistically significant difference at a level (0.05) between the average grades of the experimental group students studying physics as Woods and strategy between the average control group students who are studying the same article in the regular way. Test collection. Search sample amounted to (83) students and (42) students for the experimental group, and (41) students for the control group. Students were subjected to test experiment is composed of (30) after the completion of the experiment. And use appropriate statistical methods re
... Show MoreBackground: The desire for an attractive appearing fixed orthodontic appliance fueled the use of ceramic brackets and clear accessories. Elastics are one of the most versatile materials available to orthodontists so studying their effect on the esthetic appearance is important. This an in vivo study, conducted to evaluate the effect of exposing stretched clear elastomeric ligatures to the oral environment from four different companies (OrthoTechnology, Morelli, Ortho Organizer, and Ormco). Materials and Methods: A total of 240 elastomeric modules were examined, 60 modules from each brand. Each of the 60 patients enrolled in the study, received 4 elastomeric modules on the 4 lower incisors, one from each brand. The specimens were placed on t
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