The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

1- The degree of self-control of the educational counselors.

2- The level of work pressures that educational counselors are exposed to from their point of view.

3- The significance of the differences in the degree of self-control and work pressures according to the gender variable (male / female).

4- The relationship between self-control and work stress for the sample as a whole.

The current research was limited to educational counselors of both sexes in Anbar Governorate, Ramadi District, affiliated to the Anbar Education Directorate. The researcher adopted the steps of the relational descriptive approach to achieve the research objectives. The current research community consists of (100) m

Direct field-orientation Control (DFOC) of induction motor drives without mechanical speed sensors at the motor shaft has the attractions of low cost and high reliability. To replace the sensor, information on the rotor speed and position are extracted from measured stator currents and from voltages at motor terminals. In this paper presents direct field-orientation control (DFOC) with two type of kalman filter (complete order and reduced order extended kalman filter) to estimate flux, speed, torque and position. Simulated results show how good performance for reduced order extended kalman filter over that of complete  order extended kalman filter in tracking performance and reduced time of state estimation.

Several symptoms of hypothyroidism characterized by low

FT3 and FT4 were classified into hypothyroidism and Hoffman's syndrome .It was accepted that free radical generation and lipid peroxidation are associated with  many diseases. Creatine kinase in serum is affected by thyroid hormones. This study was undertaken to investigate the relationship between  malondialdehyde  as a general lipid peroxidation marker and CK activity in patients with primary hypothyroidism and Hoffman's syndrome which indicatees hypothyroidism with undetectable FT3 and FT4 in serum with elevated values of  TSH.

The study revealed that MDA is within the normal range, while CK activities in sera of Hoffman's syndrome were increas

The bony pelvis has a major role in weight transmission to the lower limbs. The complexities of its geometric form, material properties, and loading conditions render it an open subject to biomechanical analysis.

 The present study deals with area measurement, and three-dimensional finite element analysis of the hip bone to investigate magnitudes, load direction, and stress distribution under physiological loading conditions.

 The surface areas of the auricular surface, lunate surface, and symphysis pubis were measured in (35) adult hip bones. A solid model was translated into ANSYS parametric design language to be analyzed by finite element analysis method under different loading conditions.

The surface

Our dear country faces many and varied challenges aimed at its history, civilization, its people, the scourge of drugs and psychotropic substances and their misuse. Therefore, we have a historical, ethical and professional responsibility to coordinate efforts and cooperation between all concerned to protect the Iraqi society from the threat of this scourge. Creative sources have varied in the variety of expressive means in politics, literature and the arts, in their style and technical treatment of various topics with innovative manifestations and intuitive interactive with visions as well as influences Psychological expressive descriptions of visual scene, it is one of the media and propaganda that contribute to the raising and developm

     The control function of important functions in the system of government for several reasons , perhaps the most important of the magnitude of spending and spending in one of the tools adopted in the implementation of the control function.                               

        Perhaps the most prominent stages of the development budget in terms of setup and use in the budget programs and performance , as specialized literature  show its importance in strengthening financial and operationl

This paper presents the Extended State Observer (ESO) based repetitive control (RC) for piezoelectric actuator (PEA) based nano-positioning systems. The system stability is proved using Linear Matrix Inequalities (LMIs), which guarantees the asymptotic stability of the system. The ESObased RC used in this paper has the ability to eliminate periodic disturbances, aperiodic disturbances and model uncertainties. Moreover, ESO can be tuned using only two parameters and the model free approach of ESO-based RC, makes it an ideal solution to overcome the challenges of nano-positioning system control. Different types of periodic and aperiodic disturbances are used in simulation to demonstrate the effectiveness of the algorithm. The comparison studi