The main aim of this research study is to point out the vital importance of high-quality exterior audits to limit discretionary accounting, as it could distort a company’s commercial results. The research introduces a well-founded hypothesis on the preventive powers of high-quality audits, as it can act as a strong exterior control. The research focuses on testing the complex relationship between earnings management and investors’ behavior within the public-listed companies from the food industry. The research gathers credible annual comprehensive data from thirty-five publicly-listed firms from the United States. It encompasses the twenty years prior to 2024, as it includes the twenty years prior to 2024. Additionally, the gathered dat

This paper studies the combination of fluid viscous dampers in the outrigger system to add supplementary damping into the structure, which purpose to remove the dependability of the structure to lower variable intrinsic damping. This optimizes the accuracy of the dynamic response and by providing higher level of damping, basically minimizes the wanted stiffness of the structure while at the same time optimizing the achievement.

     The modal considered is a 36 storey square high rise reinforced concrete building. By constructing a discrete lumped mass model and using frequency-based response function, two systems of dampers, parallel and series systems are studied. The maximu

The aim of this scientific study is to diagnose the nature of the relationship between academic education in the field of media, communication and media practice. The university offers theoretical and practical lessons to students on the concepts of communication sciences, theories, models, legislations, ethics, and techniques over three years or more. And the diploma in the field of communication and Media Sciences gives students the opportunity to work in the field of journalism and media in the future, this is what many academics and media thinkers in Algeria believe, while another trend sees the exact opposite: The study of information and communication sciences within the university in the form of theoretical lessons cannot contribu

Edward Albee (1928-2016) is an American  dramatist who is notorious for his controversial works. Albee's plays generate a crisis of a restraint situation and a point of no return where characters trespass the limits and get caught up in a tragic cycle. The Goat or Who is Sylvia? )2000) is one of his controversial pieces, addressing (human-animal relations). This theatrical masterpiece unleashes man's wildest desires and ravaging behavior. Bestiality is a criminal offense placed in the domain of mental disorders attributed to the lack of emotional support, anxiety, depression, and psychological problems. It is also a serious moral infraction of communities' socio-religious traditions. In this play, Martin’s bestiality lead

Abstract

         Uncertainty, the deeply-rooted fact that surrounding the investment environment, especially the stock market which just prices have taken a specific trend until they moved to another one for its up or down. This means that the volatility characteristic of financial market requires the rational investor an argument led towards the adoption of planned acts to gain greater benefit in the goal of wealth maximizing. There is no possibility to achieve this goal without the burden of uncertainty and the risk of systematic fluctuations of investment returns in the financial market after the facts of  efficient diversification have pro

It's for sure that TV or cinematic production requires an effort that is described to be large according to the script , thus we find a production sectors that couldn't fulfill these tasks especially in Iraq for its current challenges , although we found the department of film & television have a large quantity that could be described as big comparing to the Iraqi production sectors , alongside what it does provides to the Iraqi dramatic movement , but the cause that the management of this department is looking for is the quality that osmosis an dramatic & atheistic value , this production quantity that is productions operations frequently is attacked by lagging that came from many reasons that " May or May not " known to the spe

The topic of the working of the secondary event structure in the embodiment of the film unity is related to the ability to produce a film of controlled events that strengthen each other. The researchers divided the subject topic into an introduction and two sections, as follows: The first section is the event and the action in drama construction wherein the relationship of the dramatic act with the events in general and the secondary event in particular were studied as it has a relationship in a synergistic building of the film unity.

The second section was the patterns of the secondary event in the film wherein the researchers dealt with the patterns, types and functions

At thermal energies near stellar conditions, nuclear reactions are sensitive to resonance strengths of the nuclear reaction cross-section. In this paper, the resonance strengths of  nuclear reaction were evaluated numerically by means of nuclear reaction rate calculations using a written Matlab code, at the energies of interest in stellar nuclear reactions. The results were compared with standard reaction before and after application of a statistical analyses, to select the best parameters that made theoretical results as close as possible to the standard values. Fitting was made for different temperature ranges up to 10 GK, 0.6 GK and 0.25 GK. The evaluated results showed that as the temperature range becomes narrower, more error is ad

This study aimed to identify the role of school administration in achieving educational and learning goals from the point of view of educational supervisors in the stage of basic education. The descriptive method was adopted. As for the sample size, it has reached (59) educational supervisors. A questionnaire consisting of 29 paragraphs divided into four areas was used. The data were statistically analyzed on the Chi-square test, the percentage, and the mono-variance analysis. The result showed that the school administration contributes to achieving educational goals. It also works to solve problems in democratic ways, and in modern methods, there are differences in the criteria for choosing the headmaster. The study recommended that sch

Abstract

      The  aim of  the research to define the concept of moral intelligence and its dimensions and its relationship to some personal characteristics with the internal auditors and identify the importance of the employment of moral intelligence dimensions of (empathy, conscience, self- control, respect, kindness, tolerance, fairness) in the internal audit and the extent of support for the performance of the internal audit process in light of these dimensions. And that by answering the following question : Is there a role for moral intelligence  of  internal auditors in support the performance of internal audit process ? How are employ these dimensions i