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

objective  the research to diagnosis and interpretation of the nature of the effect between the  basic elements of knowledge management (tecgnology , structure , culture , process , human resource ) and the strategic performance of the Iraqi private banks, the research community and the level dimensions, and I've tested this research in the private banking sector represented by (7), especially in Baghdad, Iraqi banks, and applied research on sample consisting of 100 distributors in several administrative levels Director (Director, Director of the department, branch manager), and use the researcher questionnaire Head to collect data and information tool, and some private banks annual reports, has sought research to test

  Abstract

          The  cultural contrast is considered of the essential subjects in the field of administration of international businesses which have great and effective role for representation in one social system for the individuals have various belongings, and the nursing performance is considered  an essential basic for health care, thus  a discussion for two variables have  done to formulate the intellectual frame for this research which are( the cultural contrast and the nursing performance). depended a questionnaire as a research tool by(90) he/ she nurses of the Iraqis and the arrivals( the

Many literary research papers have dealt with the work of Margaret Atwood's The Handmaid's Tale (1985) as a feminist work. However, nearly few studies combine social oppression with religious extremism. To bridge this gap, the present study aims at exploring the use of totalitarian theocracy of terror to oppress its citizens in the name of religion. In other words, it explicates the way religion is used to brutally suppress and exploit people in general and vulnerable women in particular. To meet this objective, the study adopted the qualitative descriptive method to describe how religion is used as a contradictory controlling means in Gilead discourse. It also adopted the Foucault theory in analyzing the data of the study, illu

Social graphic design is the design that realizes the role and responsibility of the designer in society, and the use of graphic design in bringing about social change, especially as it is a professional contribution that plays an important role in the behavioral development of societies, and through the above, the researcher found a logical justification for his research problem, which is summarized by the following question: (What is the concept of Social Graphic Design and its implications in the fight against drug abuse)
While the two objectives of the research were identified in defining the social graphic design and its effect on combating drug abuse, and the theoretical framework was divided into two topics, the first study dea

Because of its importance in the world, Middle East area is one of the competition areas between the major and great powers. Among those powers are Russia and United states of America. The competition between these two powers to control Syria is greatly clear since 2011. It is also one of the most important subject in the international politics. This importance comes from the importance of Russia and the United States of America besides importance of the Middle East. At the end of the cold war, United States of America maintained its role in the international system and became the only pole that dominated the international affairs while Russia tried to overcome the challenges inherited from the former Soviet Union, and it succeeded in th

Tourist business organizations face a challenging and the risks dynamic environment reflected its impact on the community and generate extra under pressure in the responsibilities and burdens of exceptional and affected much of factors, accidents and risks as a result of the actions and attitudes of disasters variety may exceed the geography of States border, which requires the absorption of risks facing the tourism and how to manage and deal with them scientific and reasonable grounds for the diagnosis and treatment of risk and how to reduce the aggravation and the different kinds.

As risks affecting the most important and vital to organizations as a tourist aspects of the market share and styles tourist

        The current research studies the innovative thinking system in the field of the interior design, and the extent of the possibility of activating its work mechanisms as a strategy for the redesigning principle according the variables of the contemporary social thinking. The research aims at revealing the nature of the thinking criteria and requirements that provide strategic values that guide the interior designer and the architect to organize the mechanism the act of designing. It also contributes in dealing with the design product through activating its ability in innovation and redesigning.

       The research consists of the concept of innovation, the&nbs

This study aims to clarify the role of Iraqi satellite channels in spreading negative values ​​among university youth; and the tendency of this segment to simulate the descending behaviors and pseudo-peculiar concepts of our society, which are displayed through the screens of these channels, based on the relevant media literature such as scientific references and the results of previous studies and research.

The study followed the survey methodology to examine the public based on the questionnaire as a research tool, which was distributed to a sample of male and female students of Baghdad University enrolled in the university for the academic year 2011-2012.

In order to achieve the specific objectives of this research

Vocational education has great importance to comprehensive national development as it provides intermediate cadres able of operating the factories and laboratories in the farms and fields beside the work in the fields of health, service, administration and commercial. Due to the importance of this type of education in society, it is necessary to do a qualitative reform of vocational education in order to make the educational staffs get the necessary basic expertise to adapt the requirements of the labor market and try to rearrange and organize the workforce through put long-term economic and social policy through certain planning open to the workforce. The workforces structure according to gradual expansion in all the national ec