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

The current study aims to determine the extent of SOMO's interest in strategic alignment operations and whether this interest is sufficient to be reflected in enhancing its organizational reputation. The field of research was in the oil marketing company SOMO. The managers in the top management within this company were targeted and the questionnaire was used as a data collection tool. The study population (109), (105) questionnaires were distributed, (94) questionnaires and (11) questionnaires were not retrieved, and the valid questionnaires had reached (91) and the analytical and descriptive approach was used for the study, the current research found to find A direct relationship and a positive effect of strategic

Some of the main challenges in developing an effective network-based intrusion detection system (IDS) include analyzing large network traffic volumes and realizing the decision boundaries between normal and abnormal behaviors. Deploying feature selection together with efficient classifiers in the detection system can overcome these problems.  Feature selection finds the most relevant features, thus reduces the dimensionality and complexity to analyze the network traffic.  Moreover, using the most relevant features to build the predictive model, reduces the complexity of the developed model, thus reducing the building classifier model time and consequently improves the detection performance.  In this study, two different sets of select

A Wearable Robotic Knee (WRK) is a mobile device designed to assist disabled individuals in moving freely in undefined environments without external support. An advanced controller is required to track the output trajectory of a WRK device in order to resolve uncertainties that are caused by modeling errors and external disturbances. During the performance of a task, disturbances are caused by changes in the external load and dynamic work conditions, such as by holding weights while performing the task. The aim of this study is to address these issues and enhance the performance of the output trajectory tracking goal using an adaptive robust controller based on the Radial Basis Function (RBF) Neural Network (NN) system and Hamilton

Purpose: Determining and identifying the relationships of smart strategic education systems and their potential effects on sustainable success in managing clouding electronic business networks according to green, economic and environmental logic based on vigilance and awareness of the strategic mind.

Design: Designing a hypothetical model that reveals the role and investigating audit and cloud electronic governance according to a philosophy that highlights smart strategic learning processes, identifying its assumptions in cloud spaces, choosing its tools, what it costs to devise expert minds, and strategic intelligence.

Methodology:

المستودع الرقمي العراقي. مركز المعلومات الرقمية التابع لمكتبة العتبة العباسية المقدسة

New two experiments of the three factors, in this study were constructed to investigate the effects, of the fixed variations to the box plot on subjects' judgments of the box lengths. These two experiments were constructed as an extension to the group B experiments, the ratio experiments the experiments with two variables carried out previously by Hussin, M.M. (1989, 2006, 2007). The first experiment box notch experiment, and the second experiment outlier values experiment. Subjects were asked to judge what percentage the shorter represented of the longer length in pairs of box lengths and give an estimate of percentage, one being a standard plot and the other being of a different box lengths and

     The objective of this research is to measure the training programs and identify the nature and then measure how it reflected on the quality of municipal services provided by the municipal departments investigated by measuring the quality of services based on quality standards, the researcher chose four municipal departments in the Rusafa / Baghdad (164 people) representing the directors and their assistants, officials of the municipal departments, the people and the engineering staff in charge of the task forces as well, including the survey of the views of the concerned persons in the management of the Vocational Training Institute in the Secretariat of the Republic, The quality of the municipal services

In this paper, the dynamics of scavenger species predation of both susceptible and infected prey at different rates with prey refuge is mathematically proposed and studied. It is supposed that the disease was spread by direct contact between susceptible prey with infected prey described by Holling type-II infection function. The existence, uniqueness, and boundedness of the solution are investigated. The stability constraints of all equilibrium points are determined. In addition to establishing some sufficient conditions for global stability of them by using suitable Lyapunov functions. Finally, these theoretical results are shown and verified with numerical simulations.

In this study, the water treatment plants located on the Tigris River within Baghdad city were subjected to qualitative and quantitative assessments. Based on location, the plants from upstream to downstream are Al-Karkh, East Tigris, Al-Karamah, Al-Wathbah, Al-Wehdah, Al-Kadiseyah, Al-Dora, and Al-Rashid. Data from 2009 to 2020 on the turbidity, total dissolved solids, Alkalinity, hardness, chloride, calcium, and temperature were used in the qualitative assessment while data on the treated water production and population served were used in the quantitative assessment. The above Data was acquired from the Municipality of Baghdad. The turbidity was mainly used as a fair gauge to assess the performance of the water treatment plants in Baghda