The aims of research is diagnose and indicate the role of fairness in the work of accounting, which is important in reducing the unacceptable practices to manage earnings by economic units, As well as the interpretation and indicate Ethical inside in the accounting and accountants in particular practices in the area of ​​earnings management to reduce the negative effects of the practice and display the results mentioned acts according to what is supposed to be for the purposes of service users, Researchers have identified that one hypothesis, that "Fairness of accountants in of their work accounting lead to a reduction of earnings management practices". The results suggest that the accounting practices that lead to the manipu

The study aims to identify the concept of empowering women from the point of view of experts in the Palestinian society, specifically in Gaza, as well as to explore the foundations of their formation of this concept. Additionally, the study seeks to clarify the most important challenges facing the empowerment of women in Palestinian society. The study used the design of a grounded theory that seeks to build the theory through deep analysis of the data, as qualitative data were collected through holding two focus groups and six in-depth interviews with the study sample, who were selected by the method of targeted sampling. The sample included (16) individuals (9 female experts, 7 male experts) holding academic and community leadership pos

The research discusses one of the most critical issues of corporate finance which is related to asset utilization efficiency. Researchers used internal growth rate as independent variable (Proxy of asset utilization efficiency) and sustainable growth rate-dependent variable (proxy of stockholders wealth). According to these two variables, researchers formulate major hypotheses (There is no significant effect of internal growth rate on sustainable growth rate), as well as two sub-hypotheses, examine the components of major variables. Sample of Iraqi industrial companies which listed in the Iraqi stock exchange selected to test and examine main hypotheses. Result of simple and multiple regressions explain there is a significant effect of i

Polyvinal alcohol was Cynoethylated , complex compound with Iodin in presence of Cu++ ions were preparated and their ultra violet (U.V) and infra red( IR) spectra were investigated. The prepared derivative and complexes were evaluated as antibacterial and antifungal agents following the standard dilution method. MIC(minimum inhibitory concentration) for each polymer using ten types of gram + ve and gram _ ve bacteria were determinated in addition to three types of fungi. The results obtainded showed that MIC, s were around 0.0011 × 103 molar for different polymetric derivatives tried.

An oxidative polymerization approach was used to create polyaniline (PANI) and Fe₂O₃ /PANI nanoparticle combination. Various characterization approaches were used to investigate the structural, morphological, and Fe₂O₃ /PANI nanoparticle structures. The findings support the synthesis of polycrystalline nanoparticle PANI and Fe₂O₃ /PANI spherical nanoparticle composites. Gram-positive bacteria are tested for antibacterial activity. Various quantities of Nanoparticles of PANI and Fe₂O₃ /PANI nanoparticle composites were used to test Staph-aureus and gram-negative bacteria, E-coli, and candida species. PANI has antibacterial properties against all microo

The thermal distribution in the diseased tissue treated by different methods faces the problem of an uncontrollable defused heat. In the present article, we use a plasmonic bowtie nanoantenna working in the near infrared region to enhance the temperature confinement in the tissue. The Computer Simulation Technology Studio Suite package version 2019 was used to execute the design of both plasmonic nanoantenna and the tissue. Gold nanostructure and silicon carbide dioxide are the components the plasmonic nanoantenna in the bowtie shape. The results showed that the distance between the tumor tissue and the antenna is important to determine the intensity field where the maximum field is 5.9*107 V/m at a distance of 100 nm. The maximum

The current research aims to prepare a proposed Programmebased sensory integration theory for remediating some developmental learning disabilities among children, researchers prepared a Programme based on sensory integration through reviewing studies related to the research topic that can be practicedby some active teaching strategies (cooperative learning, peer learning, Role-playing, and educational stories). The Finalformat consists of(39) training sessions.

Green synthesis is depending on preparation of nano composited SiO₂/V₂O₅ by using the modified sol-gel method depending on rice husk ash as a source for the extraction of silica gel and the product powder of nano composited SiO₂/V₂O₅ characterization by many techniques such as X-ray diffraction spectroscopy (XRD), field emission scanning electron microscopy (FESEM), and N₂ adsorptions/desorption isotherms (BET). This study also includs the biological effectiveness of SiO₂/V₂O₅ and its effect on inhibiting bacterial growth after the prepared nanomaterial was applied to wound dressings, which gave a promising result for its use as

It is general known that any design in various fields such as the interior design in the field of spaces interior for the public and specific buildings that is concern about the use of humans resident , as well as other considerations relating to the organization of design elements and lines of locomotors activity and the validity of appropriate receiving to provide comfort and achieve the requirements of the position in the space of restaurants field of research.
The researcher choose the title of this study (processors design career in public spaces), the analytical study of the spaces of restaurants, as one of the public spaces that are running in their general environment of people in various strata , ages and other levels , whic