The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necess

The study aimed at identifying the role of the Faculty of Education in the community service in light of vision of the Kingdom 2030 from the faculty members’ point of view at the University of Jeddah. The study used a descriptive method through a questionnaire administered to a sample of the faculty members.It concluded that the role of the College in serving the community is the development of the right habits in the family and the importance of establishing bridges of cooperation between the Faculty of Education and the surrounding environment and teaching special education teachers how to apply some methods of measurement to determine the needs of students with disabilities. The results also pointed out that there are no statistical

    In this work, we introduce Fibonacci– Halpern iterative scheme ( FH scheme) in partial ordered Banach space (POB space) for monotone total asymptotically non-expansive mapping (, MTAN mapping) that defined on weakly compact convex subset.  We also  discuss the results of weak and strong convergence for this scheme.

 Throughout  this work, compactness condition of m-th iterate  of the mapping for some natural m is necessary to ensure strong convergence, while Opial's condition has been employed to show weak convergence. Stability of FH scheme is also  studied. A numerical comparison is provided by an example to show that FH scheme is faster than Mann and Halpern iterative

This study aims to identify the degree of Arabic language teachers at the secondary stage possessing the teaching competencies necessary to develop the skills of literary savor among their students from the perception of educational leaders in Bisha Province. To achieve the objectives of the study, the descriptive approach was used by adopting a comprehensive survey method. The study sample consisted of (48) school principals and Arabic language supervisors in Bisha Province who supervise the teaching of Arabic language at the secondary level in Bisha Province. The necessary data was collected using a questionnaire. The results of the study revealed that the evaluation of the study sample for the degree to which Arabic language teachers

  This paper studies the existence of  positive solutions for the following boundary value problem :-
 
 y(b) 0 α y(a) - β y(a) 0     bta             f(y) g(t) λy    
 
 
The solution procedure follows using the Fixed point theorem and obtains that this problem has at least one positive solution .Also,it determines (  ) Eigenvalue which would be needed to find the positive solution .

This research talked about the importance of adjacent structures for informing the stage show for children. The researcher began from the importance of adjacent structures for informing the show to introduce the various and different proofs, on the level of creativity and artistic shape of the accomplishment over it’s shifts that contribute to formation the show and it's intellectual, artistic, technical and cognitive Marks that contribute in dynamism the interactive show and contact the idea that connect with the design and directional vision for the beauty and cognitive. Lead to the eager operation in attention, sensitive and attractive the child. The research consist of four chapters: The first chapter include methodological framewo

      Restoration is the main process in many applications. Restoring an original image from a damaged image is the foundation of the restoring operation, either blind or non-blind. One of the main challenges in the restoration process is to estimate the degradation parameters. The degradation parameters include Blurring Function (Point Spread Function, PSF) and Noise Function. The most common causes of image degradation are errors in transmission channels, defects in the optical system, inhomogeneous medium, relative motion between object and camera, etc. In our research, a novel algorithm was adopted based on Circular Hough Transform used to estimate the width (radius, sigma) of the Point Spread Function. This algorithm is based o

Cryptosporidiosis is mainly cause a persistent diarrhea in immune compromised patients, BALB/c mice have been suppressed by dexamethasone, tissue Th1, Th2 and Th17 cytokines concentrations in the ileum were significantly diminished in both infected and immunosuppressed mice. Level of IFN-g, TNF-a, IL-12, IL-6, IL-17A was increased in level, IL-4 didn’t increases, in both ileal and spleen tissue. Levels of above cytokines were examined in spleen in order to follow the proliferation of CD4+ T-cell during C. parvum infection.

In this paper, by using the Banach fixed point theorem, we prove the existence and uniqueness theorem of a fractional Volterra integral equation in the space of Lebesgue integrable 𝐿1(𝑅+) on unbounded interval [0,∞).

Reservoir fluids properties are very important in reservoir engineering computations such as material balance calculations, well testing analyses, reserve estimates, and numerical reservoir simulations. Isothermal oil compressibility is required in fluid flow problems, extension of fluid properties from values at the bubble point pressure to higher pressures of interest and in material balance calculations (Ramey, Spivey, and McCain). Isothermal oil compressibility is a measure of the fractional change in volume as pressure is changed at constant temperature (McCain). The most accurate method for determining the Isothermal oil compressibility is a laboratory PVT analysis; however, the evaluation of exploratory wells often require an esti