Background: Obesity represents a clear and
present danger to the health of children and
adolescents. Its prevalence among American
youth has doubled in the past 3 decades, and
there are now more overweight and obese
adults in the United States than adults of
normal weight.
Objectives of the study:
1- Finding whether screen watching among
adolescents has an effect on increasing
prevalence overweight and obesity.
2- The effect of other variables like physical
activity, eating in front of screen, eating under
stress on obesity and overweight among the
subjects sample.
Patients &Methods: During 3 months period a
cross sectional survey was conducted on 4
high schools at Baghdad with total sample of
500 subjects using time table to assess screen
watching hours per week,
Results:Higher percentagesof overweight &
obesity were found among female adolescents
than males, significant associations was
obvious among total sample & male sample
betweenthe level of physical activity &
BMI,while there was no significant
association among female sample for the same
variables , There was obvious significant
association between BMI a time spending in
screen watching, eatingin front of screen, ,
eating under stressin the total & male samples.
Conclusion: Increased levels of physical
activity are associated with a lower BMI and
less time spent on screen watching .in addition
.stress-induced eating may be one factor
contributing to the development of obesity;
furthermore habits like eating in front of
screen could increase BMI of an adolescent.
Abstract
The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users of financial statements who depend on reported earnings in their deci
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This paper discusses the essence of the developmental process in auditing firms and offices at the world today. This process is focused on how to adopt the audit concepts which is based on Information and Communication Technology (ICT), including the Continuous Auditing (CA) in particular. The purpose of this paper is to design a practical model for the adoption of CA and its requirements according to the Technology Acceptance Model (TAM). This model will serve as a road map for manage the change and development in the Iraqi auditing firms and offices. The paper uses the analytical approach in reaching to the target results. We design the logical and systematic relations between the nine variable
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