knowledge management and managers have a primary school principals from the standpoint of their assistants M . Dr. Suad Vegetables Abbas Research problem: The administration school require a leader administratively The efficiency and skills of management and knowledge to make it effective in the administration follows the scientific method and knowledge of those who through administrative methods emanating from the trends of modern management in the management of educational , as well as the presence of the leaders of effective management has the knowledge and know-how administrative work and how to deal with others and investment optimized for all of the resources available through the future capable of Orientalism to the extent that ou

Purpose: The purpose of the study is to compare and evaluate Earnings Management in Tunisia and Iraq.   Theoretical framework: Earnings Management is an important topic that has been studied by a significant number of researchers, as well as those who are interested in the accounting profession. Earnings Management has gotten a lot of attention from academics, professionals, and other interested parties in recent years (e.g. Kliestik et al., 2020; Rahman et al., 2021; Gamra &Ellouze, 2021)   Design/methodology/approach: The sample includes ten banks listed on the Bourse of Tunisia and Iraq Stock Exchanges for the year 2017. We have used a model of Kothari et al., (2005) as a tool to measure Earnings Management in both mark

Takbiratul Ehram "The First Takbeer to Start Prayer" means: the words that the worshiper says to start his prayers, and refrain from anything invalidates it. the findings revealed that the four school jurists agreed that the prayer is not valid without Takbiratul Ehram "The First Takbeer to Start Prayer", and they disagreed on its description, so the majority of jurists said that it is a pillar, and some of them called it an obligatory, but Hanafi made it a condition. Likewise, the four jurists agreed that the one who articulates Takbiratul Ehram "The First Takbeer to Start Prayer" with the word: “Allahu Akbar,”; his Takbeer is correct, and they disagreed about the one who adds a word, or replaced it with another, where the m

A series of 4-(methylsulfonyl)aniline derivatives were synthesized in order to obtain new compounds as a potential anti-inflammatory agents with expected selectivity against COX-2 enzyme. In vivo acute anti-inflammatory activity of the final compounds 11–14 was evaluated in rat using an egg-white induced edema model of inflammation in a dose equivalent to 3 mg/Kg of diclofenac sodium. All tested compounds produced significant reduction of paw edema with respect to the effect of propylene glycol 50% v/v (control group). Moreover, the activity of compounds 11 and 14 was significantly higher than that of diclofenac sodium (at 3 mg/Kg) in the 120–300 minute time interval, while compound 12 expressed a comparable effect to that of di

This study was conducted at the College of Education for Pure Sciences (Ibn Al-Haitham), University of Baghdad. The aim of this study was to isolate and diagnose fungi from fish feedstuff samples, and also detection of aflatoxin B1 and ochratoxin A in fish muscles and feedstuffs. Randomly, the samples were collected from some fish farms from Baghdad, Babil, Wasit, Anbar, and Salah al-Din provinces. This study included the collection of 35 feedstuff samples and 70 fish muscle samples, and each of the two fish samples fed on one sample of the feedstuff. The results showed the presence of several genera of different fungi including Aspergillus spp, Mucor spp., Penicillium spp., Yeast spp., Fusarium spp., Rhizopus spp., Scopiolariopsis spp., Ep

Background: Recently increasing number of people are using mouthwashes for general and oral care while the primary appeal of a mouthwash is an aid to breath freshness and cleansing the mouth, the majority of mouthwashes also claim to have antiseptic properties. The aim of this study is to determine the antimicrobial effectiveness of eight types of mouthwashes against Streptococcus mutans, Staphylococcus aureus and Candida albicans in vitro. Materials and methods: Agar diffusion technique was used to evaluate the antimicrobial activity of eight types of mouthwashes against Streptococcus mutans, Staphylococcus aureus and Candida albicans isolated from the oral cavities of patients attending dental clinics at college of dentistry - Baghdad Uni

γ-Al2O3–NPs were synthesized by a green synthesis process based on Boswellia carterii resin extract and aluminum sulphate in an alkaline medium. Boswellia carterii resin extract is a significant reducing and stabilizing agent for synthesizing γ-Al2O3–NPs.Several techniques, including Fourier–transform infrared (FT-IR), UV–visible spectroscopy, x-ray diffraction, electron microscopy (XRD), energy dispersive x-ray (EDX), scanning electron microscopy (SEM), Transmission electron microscopy (TEM), and atomic force microscopy (AFM), were utilized to investigate the final product. XRD and SEM confirmed a plate-like crystalline structure with an average size of 17.5 nm. FT-IR analysis identified aluminum oxide stretching vibrations (655,