The importance of earnings quality begin increase in recent year . Particulary after collapse the big companies in U.S.A When the Stock Prices of this Companies negative impact after reporting of transitory & unrealized earnings in the iterim reports , in the same time took to this earnings as absis of Future Predictions .

Many of acadmic researchers discusses empirical measures that used to assessments of earnings quality from the perspective of decision usefulness that represent core of FASB's conceptual Framework , and to the economic – based definition of earnings , developed by (Hicks) in 1939.

Tise research attempt to test som of earnings quality measures in commercial

Background: Penetrating Neck Injuries (PNI) management represents a challenge to most surgeons in civilian trauma, in weighing selective versus mandatory exploration of all cases in different circumstances. Data are encouraging surgeons to adopt the former approach.Objectives: The study aims to assess the selective approach in our war and terror time events in Al-Yarmouk teaching hospital.Type of the study:A retrospective study. Methods: Data of patients presented to the Thoracic and Vascular ward in Al-Yarmouk teaching hospital with PNI were assessed retrospectively, from March 2013 to March 2015, and analyzed for epidemiology, mechanism of trauma, management methods, associated organ injuries, complications and mortality. Results: Amon

The role of drain in agricultural lands is to remove excess surface and subsurface water to create a good environment for root growth and to increase crops yield. The main objective of this research was to evaluate the performance of closed drains when using textile filter instead of crushed gravel filter. The research has been executed in the laboratory using a sand tank model and by using two types of the soil. One of soils was light soil (sandy soil) and the other heavy soil (loamy soil). The tests were classified into four cases; each case was supplied discharge during 10 days. The results showed that the amount of out flow when using graded crushed gravel filter is greater than the amount of out flow in case of usin

In this paper, we use concepts and results from percolation theory to investigate and characterize the effects of multi-channels on the connectivity of Dynamic Spectrum Access networks. In particular, we focus on the scenario where the secondary nodes have plenty of vacant channels to choose from-a phenomenon which we define as channel abundance. To cope with the existence of multi-channels, we use two types of rendezvous protocols: naive ones which do not guarantee a common channel and advanced ones which do. We show that, with more channel abundance, even with the use of either type of rendezvous protocol, it becomes difficult for two nodes to agree on a common channel, thereby potentially remaining invisible to each other. We model this

In his novel entitled Victory. Joseph Conrad asserts himself as a writer for man
as a moral agent in this universe. His characters exhibit the possibilities for isolation
and moral deterioration in modern life. The aim of this research is to investigate some
social issues that touch the core of humanity. In this novel, Conrad's perceptive eyes
has noted so many social issues that need to be tackled. Implicitly and explicitly,
Conrad launches so many controversial issues like : communication and
disengagement or skepticism , conflict between heart and mind ,fate, demonic
identification sense of guilt in man, men , women and homosexuality, the clash
between the civilized and the raw ,the disregarded local people and

The Present investigation includes the isolation and identification of Pseudomonas aeruginosa for different cases of hospital contamination from 1/ 6/2003 to 30/9/2004, the identification of bacteria depended on morphological , cultural and biochemical characters, 37 of isolates were diagnosed from 70 smears from wounds and burns beside 25 isolates were identified from 200 smears taken from operation theater and hospital wards including the floors , walls , sources of light and operation equipment the sensitivity of all isolates to antibiotic were done , which exhibited complete sensitivity to Ciprofloxacin , Ceftraixon, Tobromycin and Gentamysin ,while they were complete resist to Amoxcillin , Tetracyclin , Nitrofurantion , Clindamycin C

A stochastic process {Xk, k = 1, 2, ...} is a doubly geometric stochastic process if there exists the ratio (a > 0) and the positive function (h(k) > 0), so that {α 1 h-k }; k ak X k = 1, 2, ... is a generalization of a geometric stochastic process. This process is stochastically monotone and can be used to model a point process with multiple trends. In this paper, we use nonparametric methods to investigate statistical inference for doubly geometric stochastic processes. A graphical technique for determining whether a process is in agreement with a doubly geometric stochastic process is proposed. Further, we can estimate the parameters a, b, μ and σ2 of the doubly geometric stochastic process by using the least squares estimate for Xk a

Cognitive radio technology is used to improve spectrum efficiency by having the cognitive radios act as secondary users to access primary frequency bands when they are not currently being used. In general conditions, cognitive secondary users are mobile nodes powered by battery and consuming power is one of the most important problem that facing cognitive networks; therefore, the power consumption is considered as a main constraint. In this paper, we study the performance of cognitive radio networks considering the sensing parameters as well as power constraint. The power constraint is integrated into the objective function named power efficiency which is a combination of the main system parameters of the cognitive network. We prove the exi