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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
Sat Jul 01 2023
Journal Name
Chalcogenide Letters
Investigating the optical and electrical characteristics of As60Cu40-xSex thin films
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In this work, As60Cu40-xSex thin films were synthesized, and the pulsed laser deposition method was used to study the effected partial replacement of copper with selenium. The electrical characteristics and optical characteristics, as indicated by the absorbance and transmittance as a function of wavelength were calculated. Additionally, the energy gap was computed. The electrical conductivity of the DC in the various conduction zones was calculated by measuring the current and voltage as a function of temperature. Additionally, the mathematical equations are used to compute the energy constants, electron hopping distance, tail width, pre-exponential factor, and density of the energy states in variation zones (densities of the energ

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Publication Date
Fri Sep 01 2023
Journal Name
Iraqi Journal Of Physics
Influence of NiTi Spring Dimensions and Temperature on the Actuator Properties
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Nitinol (NiTi) is used in many medical applications, including hard tissue replacements, because of its suitable characteristics, including a close elastic modulus to that of bones. Due to the great importance of the mechanical properties of this material in tissue replacements, this work aims to study the hysteresis response in an attempt to explore the ability of the material to remember its previous mechanical state in addition to its ability to withstand stress and to obtain the optimal dimensions and specifications for the manufacturer of NiTi actuators. Stress-strain examination is done in a computational way using a mutable Lagoudas MATLAB code for various coil radii, environment temperatures, and coil lengths. The computational m

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Publication Date
Sat Jun 30 2007
Journal Name
Al-kindy College Medical Journal
Iron Deficiency Anemia: The Utility of Upper Gastrointestinal Endoscopy and Histopathology
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Background: occult blood loss must be considered as a
possible cause in every case of iron deficiency anemia.
Objective: to evaluate upper gastrointestinal endoscopy
in finding a potential cause for iron deficiency anemia
among children in Al-Anbar governorate.
Methods: Twenty five children aged 2-14 years, referred
to the gastroenterology unit in Al-Ramadi General Hospital
for upper gastrointestinal endoscopy had iron deficiency
anemia. Fiberoptic endoscopy was used under general
anesthesia and endoscopic tissue biopsies were taken from
22 patients for histopathological examination.
Results: The main presenting signs and symptoms were
pallor, abdominal pain, and stunting. The upper
gastrointestinal

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Publication Date
Sun Jan 01 2023
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte
THE PSYCHOLOGICAL EFFECTS OF PERFECTIONISM ON SPORT, ECONOMIC AND ENGINEERING STUDENTS
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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Advanced Pharmacy Education And Research
The effect of formulation and process variables on prepared etoricoxib ‎Nanosponges
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Publication Date
Fri Jul 29 2022
Journal Name
Research Journal Of Pharmacy And Technology
Characterization and Testing the properties of PEKK- Strontium- hydroxyapatite composite material
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Polymers, being one of the most important materials in dentistry, offer great physical and mechanical qualities, as well as good biocompatibility. Aim of this study was done to evaluate the Polyetherketoneketone and Polyetherketoneketone polymer composite material used as dental implant through tensile strength, Fourier Transform Infrared analysis FTIR, and wettability). Polyetherketoneketone composites (Polyetherketoneketone and Strontium-containing hydroxyapatite) with selected weight percentage ratios of (0, 10%, 20%, 30%), were fabricated using a compression molding technique”, The study involved Samples preparation (sheets) shaped and form into the desired shape according to standard for tests which included tensile strength,

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Publication Date
Wed Sep 28 2022
Journal Name
Journal Of The College Of Education For Women
Women's Rape in Iraq between Legislation and Social Norms: A Critical Discourse Analysis
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Recently, women's rape has been a pervasive problem in the Iraqi society. Thus, it has become necessary to consider the role of language and its influence on the common beliefs and opinions about rape in the Iraqi society. Thus, taking into consideration the critical role of language and its impact on the perception of human reality and the social development based on people's beliefs and principles of life has become highly indispensable. Therefore. The aim of this article is to address this problem critically from legislation and social norms in NGOs' reports (2015; 2019) with reference to some provisions from the Iraqi Panel Code (1969; 2010). Therefore, the researchers examine the discursive strategies and ideological viewpoints in t

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Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
Natural Language Processing For Requirement Elicitation In University Using Kmeans And Meanshift Algorithm
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 Data Driven Requirement Engineering (DDRE) represents a vision for a shift from the static traditional methods of doing requirements engineering to dynamic data-driven user-centered methods. Data available and the increasingly complex requirements of system software whose functions can adapt to changing needs to gain the trust of its users, an approach is needed in a continuous software engineering process. This need drives the emergence of new challenges in the discipline of requirements engineering to meet the required changes. The problem in this study was the method in data discrepancies which resulted in the needs elicitation process being hampered and in the end software development found discrepancies and could not meet the need

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Suggestive Framework for Applying Performance and Programs Budget in Iraqi Government Units Environment
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Abstract

This research  aims to reform the Iraqi public budget through going into the challenges the budget faces in applying item-line budget in its preparation, implementation and control; which encourage extravagance and waste instead of rationalizing expenditures. This  is shown in the data analysis of Federal public budget laws in Iraq for the years from 2005 till 2013; there was a continuous increase in the aggregate public expenditures in the public budget for the years previously mentioned, as the public expenditures growth has reached into the percent 284.71% in 2013. In addition the public budget for these years (2005-2013) is being prepared with planned deficit without confirming that

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Publication Date
Sun Jun 27 2021
Journal Name
Iraqi National Journal Of Nursing Specialties
Level of Depression and Anxiety among School Age Children with Acute Lymphoblastic Leukemia under Chemotherapy Treatment at Pediatric Teaching Hospitals in Baghdad City
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Objective(s): To assess the level of depression and anxiety among school age children with acute lymphoblastic leukemia under chemotherapy treatment and to find out the relationship between the level of depression and anxiety among the affected children and their demographic characteristics.
Methodology: A cross-sectional study was conducted on school age children both gender having acute lymphoblastic leukemia under chemotherapy treated and their age between 6 years to 12 years. The study started from the period of September, 19th 2020 to March,1st 2021. Non-probability (Purposive) sample of (114) children with acute lymphoblastic leukemia under chemotherapy was selected in attending hospital wards, outpatient and counseling clinics

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