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

Future generations of wireless communications systems are expected to evolve toward allowing massive ubiquitous connectivity and achieving ultra-reliable and low-latency communications (URLLC) with extremely high data rates. Massive multiple-input multiple-output (m-MIMO) is a crucial transmission technique to fulfill the demands of high data rates in the upcoming wireless systems. However, obtaining a downlink (DL) training sequence (TS) that is feasible for fast channel estimation, i.e., meeting the low-latency communications required by future generations of wireless systems, in m-MIMO with frequency-division-duplex (FDD) when users have different channel correlations is very challenging. Therefore, a low-complexity solution for

Basketball is a popular game in many parts of the world and many developed countries are making continuous efforts to prepare and develop their emerging players on scientific and clear bases as the basis for reaching high levels The researchers used the descriptive approach in the method of correlative studies to suit the nature of the study The readymade software (IBM SPSS Statistics Version24) was used to perform statistical treatments The researchers concluded that there was a significant relationship between body size indicators (height and weight) with the fitness elements of the emerging basketball players The researchers recommended conducting a similar study to determine the type of relationship to the indicators of the physical str

Introduction: Streptococcus mutans and lactobacilli are most important bacteria in the pathogenesis of dental caries. Cariogenic microflora has been associated to the primary caregiver transmission and sugary diets.

Aim: This study aimed to relate S. mutans and lactobacilli in the plaque to demographic factors in Iraqi children.

Materials and methods: The study included 135 children aged 3-10 years. Samples of their dental plaque were taken from the upper second primary molars on the buccal surfaces using a clean toothpick. Each sample was stored in 1 ml of n

          There is an increase in the need for cost accounting in all organizations and from different sectors to provide detailed information to the totals of financial accounting, first and help solve problems associated with inventory and analysis, tabulation and allocation of cost elements II and do the planning process and provide the necessary oversight and help to take the right decisions such as pricing decisions that need to Information cost accounting.
And suffer most of the non-governmental organizations from the lack of a cost accounting system provides information on the cost of service in these organizations and the department research sample circle v

Began the process of re-engineering processes in the private sector as a way to assist organizations in re-thinking how to run the business in order to improve production processes and reduce operational cost, to get to compete on a global level. That was a major restructuring by further evolution in the use of technology to support innovative operations.

 Entered the technology in all areas of life and different regulations, This led to use as a change in all aspects The companies achieved success and progress today through the use of resources so as to ensure the wishes of the customers and their needs, and the requirements of the market primarily, Which is reflected on the basis of building strate

Abstract:
              In this study a type of polymeric composites from melting poly propylene as a basic substance with Palm fronds powder were prepared. Evaluation of polymeric composites was done by studying some of it is mechanical properties, which included:Yong modulus (E), Impact Strength (I.S), Brinell hardness (B.H) and Compression Strength (C.S). The polymeric composites were studied before and after reinforcment by comparing between them. There was an increase in resistance of Yong modulus (E), Impact Strength (I.S), Brinell hardness (B.H) and compression Strength (C.S). Also, the effect of some acids were studied such as (HCl, H₂

The imbalances and economic problems which it face the countries, it is a result of international economic developments or changes or global crises such as deterioration in trade, sharp changes in oil prices, increasing global indebtedness, sharp changes in foreign exchange rates and other changes, all that, they affect the economic features of any country. and These influences vary from one country to another according to the rigidity of its economy and its potential in maneuvering with economic plans and actions that would reduce the impact or avoidance with minimal damage. Therefore, the countries  that  suffer from accumulated economic problems as a result of mismanagement and poor planning or suffe