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

Ureteric obstruction is rarely noted in cases of gastric cancer. Its involvement by distant metastasis from gastric adenocarcinoma without direct invasion is an exceptionally unusual occurrence. This is the story of a 58-year-old man who arrived at the emergency department with acute flank pain and fever. He was initially diagnosed with obstructive pyelonephritis after the discovery of a new onset, complete ureteric obstruction on the left side. Subsequent investigations and follow-up revealed the presence of gastric adenocarcinoma with possible ureteric metastasis bilaterally, flank pain and hydronephrosis were the first and only presentations of gastric cancer. The rarity of the condition and the unusual presentation encouraged us to r

الخلاصة

تشير نظريات علم اجتماع المعرفة الى ان ظهور مفهوم معين او سقوطه لايتم بمحض الصدفة، بل نتيجة تفاعل مجموعة من العوامل الثقافية والسياسية وحتى الاقتصادية ومن هنا فأن ظهور مفهوم الاثنية كان محصلة عوامل كثيرة خصوصاً بعد ان اصبح موضوع الاثنية في العقود الاخيرة من القرن الماضي وبداية القرن الواحد والعشرين محور نقاش رئيس في ميدان البحث الاجتماعي والسياسي، ليس في

Software cost management is a significant feature of project management. As such, it needs to be employed in a project or line of work. Software cost management is integral to software development failures, which, in turn, cause software failure. Thus, it is imperative that software development professionals develop their cost management skills to deliver successful software projects. The aim of this study is to examine the impact of cost management success factors with project management factors and three agile methodologies – Extreme Programming (XP), Scrum and Kanban methodologies which are used in the Pakistani software industry. To determine the results, the researchers applied quantitative approach through an extensive survey on

Objectives: Bromelain is a potent proteolytic enzyme that has a unique functionality makes it valuable for various therapeutic purposes. This study aimed to develop three novel formulations based on bromelain to be used as chemomechanical caries removal agents. Methods: The novel agents were prepared using different concentrations of bromelain (10–40 wt. %), with and without 0.1–0.3 wt. % chloramine T or 0.5–1.5 wt. % chlorhexidine (CHX). Based on the enzymatic activity test, three formulations were selected; 30 % bromelain (F1), 30 % bromelain-0.1 % chloramine (F2) and 30 % bromelain-1.5 % CHX (F3). The assessments included molecular docking, Fourier-transform infrared spectroscopy (FTIR), viscosity and pH measurements. The efficie

The construction industry in Iraq suffers from many problems, perhaps the most important of which is the delay in time and the increase in costs. Therefore, it was necessary to try to adopt a new methodology that would help in overcoming these problems. It was suggested to combine building information modeling with the agile management approach because this technique and methodology is modern and helps in reducing time and cost and improving quality. This paper aims to know the status of using Building Information Modeling (BIM) and Agile Project management (APM) in Iraq and to shed light on the merging of this integration, explaining the benefits, difficulties, and workflow practices, finding the most influencing factors on the tim

The dimensions of bubbles were measured in a stirrer tank electrochemical reactor, where the analysis of the bubble size distribution has a substantial impact on the flow dynamics. The high-speed camera and image processing methods were used to obtain a reliable photo. The influence of varied air flow rates (0.3; 0.5; 1 l/min) on BSD was thoroughly investigated. Two types of distributors (cubic and circular) were examined, and the impact of various airflow rates on BSD was investigated in detail. The results showed that the bubbles for the two distributors were between 0.5 and 4.5 mm. For both distributors at each airflow, the Sauter mean diameter for the bubbles was calculated. According to the results, as the flow rate raised, the bubb

In this work, the emission spectra and atomic structure of the aluminum target had been studied theoretically using Cowan code. Cowan code was used to calculate the transitions of electrons between atomic configuration interactions using the mathematical method called (Hartree-Fock). The aluminum target can give a good emission spectrum in the XUV region at 10 nm with oscillator strength of 1.82.
The hydrodynamic properties of laser produced plasma (LPP) were investigated for the purpose of creating a light source working in the EUV region. Such a light source is very important for lithography (semiconductor manufacturing). The improved MEDUSA (Med103) code can calculate the plasma hydrodynamic properties (velocity, electron density,

Solar energy is the most abundant renewable energy source. This energy can be converted directly into electricity using solar panels. The fixed tilt solar panels are the most practical and the most widely installed throughout the world. Optimum tilt angle calculation has the advantage that it does not use expensive solar trackers. This research calculates the seasonal optimum tilt angle of solar panels for 17 cities in Iraq and 83 cities in 83 countries distributed around the world. Solar Panel Angle Calculator program was used in calculating the optimum tilt angles from vertical. The optimum tilt angle varies between 6° and 112° throughout the year. This angle for winter, spring/ autumn and summer seasons are found to be between

Asthma is a chronic in?ammatory respiratory disease associated with the changes of asthmatic airway structural that result from interact remodeling and in?ammatory processes lead to obstruction of airway. Guggulsterone (GS) is a bioactive compound and plant steroid present in  guggul gum of Commiphora wightii, which has anti-inflammatory and antioxidant activities. This study designed to investigate of anti-inflammatory activity of gugglsterone in improvement of asthma. Forty eight healthy albino male rats divided to six groups, Group I: Control group (distal water), Group II: Positive control group (distal water) with sensitization, Group III: Guggulsterone (25 mg/kg/day) with sens