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

Introduction: This study aimed to evaluate the impact of ozonated water on water sorption and solubility of heat-cure acrylic resin. Methods: Thirty-three samples of heat-cured acrylic resin were manufactured and divided into three groups: control, immersion for 10 and 20 minutes in ozonated water. Water sorption and water solubility tests were carried out in line with ADA Standard No. 12 for denture-base acrylic resin. Data were analyzed using one-way ANOVA at a significance level of 5%. Results: There was a nonsignificant difference between the control and experimental groups regarding water sorption (P

The purpose of this paper is to identifying the results of the clubs participating in the men's Volleyball Premier League for the period from (1991) to (2022), archive the results of the Iraqi clubs participating in the Iraqi Premier League for men for the period from (1991) to (2022), and diagnosing and analyzing the causes of fluctuation in the participation of some Iraqi clubs in the Premier League for men for the period from (1991) to (2022). The nature of the research necessitated that the researcher use the historical approach or the so-called documentary approach, taking advantage of the historical development that took place for the participation of Iraqi clubs for men in the Premier League from (1991) until 2022), the last league h

A detailed study of adsorption from solution of amitriptyline-HCl, chlorpromazine-HCl and
chlordiazepoxide-HCl on bentonite clay surface has been performed at variable conditions of
temperature, pH and ionic strength. It is aimed in this work to explore the capability of this clay in
treatment of poisoning by the mentioned drugs if taken in quantities higher than the usual doses.
Quantities of drugs adsorbed have been determined by UV spectrophotometric technique. The
sequence of adsorption in neutral media at 37.5 CÙ’ followed the order:
Amitriptyline-HCl > chlorpromazine-HCl > chlordiazepoxide-HCl.
The results were discussed in the light of Langmuir and Freundich adsorption isotherms. The usual
basic th

The purpose of this study was to know the reality of motivational administrative methods for academic decision-makers in the faculties of physical education and sports sciences in Baghdad from the perspective of faculty members. To solve the nature of the current problem, the two researchers used the descriptive approach of the survey method. The two researchers determined their research community by limiting the sample to all faculty members in the faculties of physical education and sports sciences in Baghdad (Al-Mustansiriya University, Al-Jadriya Univeristy & Al-Waziriyah University). Their number reached 314 faculty members and the two researchers determined their research community by 90%, so the research sam

This research has presented a solution to the problem faced by alloys: the corrosion problem, by reducing corrosion and enhancing protection by using an inhibitor (Schiff base). The inhibitor (Schiff base) was synthesized by reacting of the substrates materials (4-dimethylaminobenzaldehyde and 4-aminoantipyrine). It was diagnosed by infrared technology IR, where the IR spectrum and through the visible beams proved that the Schiff base was well formed and with high purity. The corrosion behavior of carbon steel and stainless steel in a saline medium (artificial seawater 3.5%NaCl) before and after using the inhibitor at four temperatures: 20, 30, 40, and 50 C° was studied by using thr

Money laundering is consider a crime in legal perspective and aphenomenon of negative effects in economic and Social perspective for thevarious countries of the world by the diversity of their economies to make thebadly damaged in the banking service and its reputation in some cases may leadto bankruptcy of banks, and the fact that banks is one of the most importantcircles that revolve the illicit funds, Due to its branched the banking operations,speed and overlap and increase it's complicated with the progress of bankingoperations and the use of electronic services modern here's challenges atvarious levels between the application of the legislation to combat moneylaundering and between actual fact it must find ways and means of legislat

Background: This study was conducted to assess the effect of sonic activation and bulk placement of resin composite in comparison to horizontal incremental placement on the fracture resistance of weakened premolar teeth. Materials and method: Sixty sound human single-rooted maxillary premolars extracted for orthodontic purposes were used in this study. Teeth were divided into six groups of ten teeth each: Group 1 (sound unprepared teeth as a control group), Group 2 (teeth prepared with MOD cavity and left unrestored), Group 3 (restored with SonicFill™ composite), Group 4 (restored with Quixfil™ composite), Group 5 (restored with Tertic EvoCeram® Bulk Fill composite) and Group 6 (restored with Universal Tetric EvoCeram® co

Elastic electron scattering form factors, charge density distributions and charge,neutron and matter root mean square (rms) radii for P24PMg, P28PSi and P32PS nuclei arestudied using the effect of occupation numbers. Single-particle radial wave functionsof harmonic-oscillators (HO) potential are used. In general, the results of elasticcharge form factors showed good agreement with experimental data. The occupationnumbers are taken to reproduce the quantities mentioned above. The inclusion ofoccupation numbers enhances the form factors to become closer to the data. For thecalculated charge density distributions, the results show good agreement withexperimental data except the fail to produce the hump in the central region for P28PSinucleus.