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

This research addresses: Sharh Usul Al-Bazdawi "Explanation of the Fundamentals for Al-Bazdawi", by studying and investigating, from the beginning of prohibition chapter to its end. The researcher conducted a study about this book stating its significance and introducing the compiler and the commentator. The researcher as well mentioned that the prohibition has a special formula and requires repetition, and he went on explaining that prohibition according to Hanafis does not require absolute corruption of the prohibited matter unless based on an evidence, and that what is condemned as wrong act for itself is considered void and what is condemned as wrong act for external reasons is considered corrupt accor

This study is to investigate the possibility of using activated carbon prepared from Iraqi date-pits (ADP) which are produced from palm trees (Phoenix dactylifera L.) as low-cost reactive material in the permeable reactive barrier (PRB) for treating lead (Pb⁺²) from the contaminated groundwater, and then compare the results experimentally with other common reactive materials such as commercial activated carbon (CAC), zeolite pellets (ZP). Factors influencing sorption such as contact time, initial pH of the solution, sorbent dosage, agitation speed, and initial lead concentration has been studied. Two isotherm models were used for the description of sorption data (Langmuir and Freundlich). The maximum lead sorp

Objectives: A cross sectional analytic study was carried out to identify the maternal risk factors which
contribute to occurrence of low birth weight, and to determine the statistical significant differences between low
birth weight and maternal risk factors.
Methodology: A purposive sample of (400) woman was selected from AL-Elwyia Maternity Teaching Hospital
and Fatima Al-Zaharia Maternity and Pediatric Teaching Hospital. Data was collected through the interview of
mothers. Questionnaire format was designed and consisted seven parts, demographic variables, and reproductive
variables , Reproductive health variables, complications during the current pregnancy, the mother newborn
variables nutritional status for the m

The purpose of this research is to demonstrate the effectiveness of a program to address the problem of mixing similar letters in the Arabic language for students in the second grade of primary and to achieve the goal of the research. The researcher followed the experimental method to suit the nature of this research and found that there are statistically significant differences between the tribal and remote tests, The effectiveness of the proposed educational program. At the end of the research, the researcher recommends several recommendations, the most important of which are: 1 - Training students to correct pronunciation of the outlets, especially in the first three stages of primary education (primary) and the use of direct training

In the Name of God, the Most Gracious, the Most Merciful
     Praise be to God, who taught the pen anthropology unless he knows, and peace and blessings be upon the master of bullying, and the imam of the eloquent Prophet Muhammad, the sincere and faithful, and his family and companions as a whole and whoever followed him to the Day of Judgment. And after:
       The science of grammar is among the most important of all language sciences at all, if not the most important of its sciences, due to the multiplicity of its doctrines and schools, the diversity of its methods, its phenomena and subjects, as well as the connection of this science with the most honorable languages,

The new liganed Schiff base named [(E)-3-hydroxy-4-((3,4,5- trimethoxybenzylidene)amino) naphthalene-1- sulfonic acid] was synthesized from 3,4,5-trimethoxybenzyldehyde and 1-amino-2-aphthol-4- sulfonic acid in equal molar ratio. A series of new metal complexes' of the common molecular formulation [M(L)2(H2O)2].H2O are synthesized and characterized by IR, UV–Vis spectra, mass spectra, atomic absorption, elemental analyses, chloride content, magnetic susceptibility and conductivity measurements as well as thermo gravimetric analysis (TGA, DSC). Consistent with results of the magnetic and spectral studies, the advised geometrical structures for all of the prepared complexes have been octahedral formula

The Voluntary Obedience has great importance for the modern taxes systems and its management and this is meant the taxpayer whom in charge to pay of his taxes obligations voluntarily , he is very known of himself whereas he prepared his finishing accountings and present them as samples prepared by taxes management and settle the tax sum directly according to specified income , which has an impact to find end to tax evasion as result lead to increase the tax income and achieve the justice for the taxpayer and the state treasury

The Impact of Intellectual trends on the nature of the Economic Structure of Iraq