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

Unconfined compressive strength (UCS) of rock is the most critical geomechanical property widely used as input parameters for designing fractures, analyzing wellbore stability, drilling programming and carrying out various petroleum engineering projects. The USC regulates rock deformation by measuring its strength and load-bearing capacity. The determination of UCS in the laboratory is a time-consuming and costly process. The current study aims to develop empirical equations to predict UCS using regression analysis by JMP software for the Khasib Formation in the Buzurgan oil fields, in southeastern Iraq using well-log data. The proposed equation accuracy was tested using the coefficient of determination (R²), the average absolute

This paper considers a new Double Integral transform called Double Sumudu-Elzaki transform DSET. The combining of the DSET with a semi-analytical method, namely the variational iteration method DSETVIM, to arrive numerical solution of nonlinear PDEs of Fractional Order derivatives. The proposed dual method property decreases the number of calculations required, so combining these two methods leads to calculating the solution's speed. The suggested technique is tested on four problems. The results demonstrated that solving these types of equations using the DSETVIM was more advantageous and efficient

داء السكري من النوع 2 (T2DM) هو مرض معقد يصيب العديد من الأعضاء إلى جانب البنكرياس مثل الكلى والكبد والدماغ والعين. بسبب ارتفاع السكر في الدم لفترات طويلة وعدم السيطرة على مرض السكري مع وجود عوامل خطر أخرى ، يمكن أن تحدث مضاعفات مرض السكري. تشمل مضاعفات مرض السكري مضاعفات الأوعية الدموية الدقيقة والأوعية الدموية الكبيرة التي تستهدف الكلى. تهدف الدراسة الحالية إلى التحقق من مستوى الانجوتينسن المحول للانزيم  A

Abstract

        This research aims to evaluate the application of the inspectors general of global indicators offices according to the axles (leadership, strategy and planning, employees, partners and resources, process management) and through the assumption main research which states that (there is an application for global indicators to evaluate performance in the offices of the ministries under study) which are subdivided into five sub-hypotheses according to the classification and division of the five axes of the checklist.

The researchers have taken refuge in the process of assessing the performance of the check list which included global i

Abstract:

Since the railway transport sector is very important in many countries of the world, we have tried through this research to study the production function of this sector and to indicate the level of productivity under which it operates.

It was found through the estimation and analysis of the production function Kub - Duglas that the railway transport sector in Iraq suffers from a decline in the level of productivity, which was reflected in the deterioration of the level of services provided for the transport of passengers and goods. This led to the loss of the sector of importance in supporting the national economy and the reluctance of most passengers an

This research aimed to evaluate the level of readiness to teach science in the light of the information, media, and technology skills among undergraduate students at the Faculty of Edu-cation, King Khalid University. To achieve this goal, a descriptive and analytical approach was used. A list of readiness to teach science was prepared in the light of Information, media, and technology skills, and in the light of this list, a cognitive test, observation sheet, and attitude scale were prepared to assess readiness to teach science in its three aspects, cognitive, behavioral, and emotional. The sample of the research consisted of (42) students enrolled in field training courses at the sixth, seventh and eighth levels. Research tools were app