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

Breast cancer is the most common malignancy in female and the most registered cause of women’s mortality worldwide. BI-RADS 4 breast lesions are associated with an exceptionally high rate of benign breast pathology and breast cancer, so BI-RADS 4 is subdivided into 4A, 4B and 4C to standardize the risk estimation of breast lesions. The aim of the study: to evaluate the correlation between BI-RADS 4 subdivisions 4A, 4B & 4C and the categories of reporting FNA cytology results. A case series study was conducted in the Oncology Teaching Hospital in Baghdad from September 2018 to September 2019. Included patients had suspicious breast findings and given BI-RADS 4 (4A, 4B, or 4C) in the radiological report accordingly. Fine needle aspirati

The study seeks to determine the levels of credit structure (independent variable) depending on its components (loans, credit disseminate, other facilities) To get the eight patterns of the structure of bank credit for the purpose of assessing the relationship between changes in levels of each style of structure credit (increase or decrease) and reflected in maximizing the value of the Bank(The adopted a measured variable depending on the approximate equation of simple Tobin's Q) to determine the style that achieves the highest value of the Bank, to take advantage of it in management, planning and control by knowing the strengths and weaknesses of the historical distribution of the facilities . the sample of the

Phonetics has close relevance with Musicology; in this study I decided explaining the interlinkages and harmony between Phonetics and Musicology. Linguists preceded philosophers in an attempt to link Phonetics with Musicology; the 1st serious attempt to link Phonetics with Musicology was done by Ibn Jeny (Dead 392 IC), but the real attempt is found with Farabi through his book under title Al Musiqa Al Kabeer, he defined music and link it with tune and relation between melody and tone, This is the same as pointed out by Ikhwan Al Safa who followed the doctrine of al-Farabi, their attention was with music and link it with phoneme, as they made music independent science, and they created special mathematics rules for it. Melody in music can

We have investigated twenty five patients with type-2 diabetes mellitus aged (35-60) years and fifteen healthy persons as control group to detect Anti-Helicobacter pylori IgG antibody. All studied groups were carried out to measure fasting blood sugar, anti- Glutamic acid decarboxylase (GAD), anti-? islets cells antibody by IFAT, Anti-H. pylori IgG antibody by ELISA technique. There was significant elevation in the concentration of fasting blood sugar than in control group (P < 0.05), the patients had negative results for anti-GAD antibody and anti- ? islets cells antibody, there were significant differences (P < 0.05) of anti-H. pylori IgG antibody in 28 % of patients had type-2 diabetes than control group. This lead to suggestion that typ

Background: Ameloblastoma is the most common clinically significant odontogenic tumor, known for its locally invasive potential and frequent recurrences unless treated radically. Endocan is a soluble proteoglycan which is reported to have prognostic implications in multiple human diseases and tumors. This study aims to describe the expression of endocan in ameloblastoma. Materials and methods: With immunoperoxidase method; tissue sections of formalin fixed- paraffin embedded blocks for ameloblastomas were stained with monoclonal antibodies to endocan, the localization of the endocan expression was examined and the resulting scores of the tissue sections were analyzed according to age, sex, site and tumor subtype. Results: endocan was found

               The research aimed at measuring the compatibility of Big date with the organizational Ambidexterity dimensions of the Asia cell  Mobile telecommunications company in Iraq in order to determine the possibility of adoption of Big data Triple as a approach to achieve organizational Ambidexterity.

The study adopted the descriptive analytical approach to collect and analyze the data collected by the questionnaire tool developed on the Likert scale After  a comprehensive review of the literature related to the two basic study dimensions, the data has been subjected to many statistical treatments in accordance with res

Rudimentary non-communicating functional uterine horn with unicornuate uterus, originating from anomalous embryological development of one Mullerian duct, is prone to different complications either at the gynecological or obstetrical level such as chronic pelvic pain, hematometra, subfertility and decreased quality of life. This unique case report presents a 14-year-old female with a history of severe chronic pelvic pain. She was diagnosed with Familial Mediterranean Fever (FMF) and had an appendectomy for suspected appendicitis within the symptoms’ interval. Ultrasound showed a right 5*6 cm right complex cystic mass assuming ovarian in place. She underwent a suspected endometrioma cystectomy operation and was diagnosed with left unico

Objective: To assess knowledge and skills level regarding oxygen administration methods at p
ediatric teaching hospitals in Mosul City.
Methodology: A descriptive study was applied at pediatric teaching hospitals (Al-Kansaa, and Ibn Al-Atheer) in Mosul City from 8 of October / 2018 till 29 of May / 2019. The selection of the sample was non- probability (Purposive). This sample involved of (52) nurses. The questionnaire was constructed which consists of three parts and provided for nurses. The questionnaire validity was carried out through a panel of experts. To evaluate statistically the reliability of instruments, the pilot study was applied through period from 20– till –31 of January / 2019. Non-randomly (6) nurses from Ibn S

Insulin-induced hyperglycemia is the hallmark of diabetes mellitus (DM), including various metabolic disorders. Diabetic people are more likely to develop dyslipidemia, hypertension, and obesity. Type 2 diabetes ‎(T2DM), the most common illness, is generally asymptomatic in its early stages and can go misdiagnosed for years. Diabetes screening may be beneficial in some cases since early identification and treatment can lessen the burden of diabetes and its consequences.‎ This study aimed to find the relationship between Glycated hemoglobin (HbA1c) ‎and lipid profile components in T2DM‎ patients. This descriptive-analytical and cross-sectional study was performed on the control group and T2DM patients in ‎Medical City in Ba