The aims of research is diagnose and indicate the role of fairness in the work of accounting, which is important in reducing the unacceptable practices to manage earnings by economic units, As well as the interpretation and indicate Ethical inside in the accounting and accountants in particular practices in the area of ​​earnings management to reduce the negative effects of the practice and display the results mentioned acts according to what is supposed to be for the purposes of service users, Researchers have identified that one hypothesis, that "Fairness of accountants in of their work accounting lead to a reduction of earnings management practices". The results suggest that the accounting practices that lead to the manipu

Abstract:

                The aim of this research is to highlight the importance of reducing the cost of a flight ticket by using information technology and the Internet, in the process of purchasing tickets for electronic flights, and to shift from the traditional method of purchasing and payment operations to the electronic method, to reduce the financial and non-financial risks associated with the traditional purchase process, as well as saving the cost Time, effort and money for the customer, and the researcher used the deductive approach in linking the variables (Internet of Things technology and reducing the costs of air tickets) wi

In this work, monitoring of monthly variation (from May 2016 to October 2016) in the concentration of the metals (Co, Zn, Cd, Pb, Ni and Fe) from Al-Diwaniya city of Iraq. Investigation about the pollution with these metals was achieved from five selected sites locate in study area by flame atomic absorption spectroscopy. The results showed a wide variation in the levels of heavy metals from site to site and from month to month. A total of 180 surface soil samples were analyzed to detecting the pollution with selected samples. The resultsshowed that the highest concentration with Ni was 6.290 mg kg-1 while the lowest concentration detected with Ni was 0.080 mg kg-1. The results of pollution index (enrichment factor, contamination factor, po

Abstract The aim of this paper is to shed light on the theme of Gender Struggle and Women’s Predicament in Tennessee Williams’ A Street Car Named Desire .The paper tries to show William's dealings with the critical social themes like Men's Brutality and women's predicament. The paper exposes the complete shift of the balance of power between the genders in America after the two world wars. Williams illustrates society’s changing attitudes towards masculinity and denounces the society's attitudes towards women in America at that time. He rebels against the cruelty of the modern age and regrets the disintegration of the values of the south and their being replaced by the disruptive forces of modern life. In the end of the play, brutalit

Background Birth defects are one of the causes of pediatric disability and mortality in all around the world. Data on birth defects from population-based studies originating from developing countries are lacking. Cleft lip (CL), cleft lip and palate (CLP), and isolated cleft palate (CP), collectively termed oral clefts, occur in all races, both sexes, and all socioeconomic groups and vary internationally (1). The main aim of this research is to establish the frequency of cleft lip and/or palate in the population of the Al-Ramadi City, and to characterize the demographic features of affected individuals and find possible risk factors. Materials and methods We conducted a survey of the Educational Maternal and Pediatric Hospital in Al-Ramadi

The objective of this study was to investigate and compare among five different methods of contraception including combined oral contraceptive pills (COC), Depot medroxyprogesterone acetate (DMPA), copper Intrauterine contraceptive device (IUCD), vaginal spermicides and male condom used in Hawler City through estimate of their effect, relative failure rate, percentage of use, adherence and compliance and adverse effects of each contraceptive method. In order to reach to these aims, a retrospective study was conducted in Hawler City in Azadi Health Care Center over a period of 6 months from 22^th November, 2010 to 15^th May, 2011 during which data collection and subjects follow up for 3 months had been achieved. A conv

Experimental study of heat transfer coefficients in air-liquid-solid fluidized beds were carried out by measuring the heat rate and the overall temperature differences across the heater at different operating conditions. The experiments were carried out in Q.V.F. glass column of 0.22 m inside diameter and 2.25 m height with an axially mounted cylindrical heater of 0.0367 m diameter and 0.5 m height. The fluidizing media were water as a continuous phase and air as a dispersed phase. Low density (Ploymethyl-methacrylate, 3.17 mm size) and high density (Glass beads, 2.31 mm size) particles were used as solid phase. The bed temperature profiles were measured axially and radially in the bed for different positions. Thermocouples were connecte

Objective: To evaluate the knowledge and practices of nursing staff at the orthopedic wards relative to
nursing care presented to patients with femur fractures.
MethodologyThe sample consisted of (50) staff nurses was selected out of orthopedic wards of five
teaching hospital in Baghdad city for duration 15th Nivember 2001-15th of January 2002.
For the purpose of data collection, two instruments were constructed. First, observational
checklist for the practices measurements and second, knowledge test for the evaluation of the nurse
knowledge. Such construction was employed through literature review and validity expert’s responses.
Data were analyzed through the application of descriptive data analysis (frequency, p

The molar ratio(x) of Li-Ni ferrites in the formula Li0.5-0.5xNixFe2.5-
0.5xO4 was varied in range 0.1-1.0 by hydrothermal process. The
XRD, SEM, and TEM tests were conducted to examine the samples
crystalline phase and to characterize the particles shapes and sizes.
The high purity spinel structure was obtained at med and high x
values. SEM and TEM images showed the existence of different
ferrite particles shapes like nanospheres and nanorods. The
maximum particle size is around (20nm). These size encourage
occurrence of super paramagnetic state. The reflection loss and
insertion loss as microwave losses of Li-Ni ferrite-epoxy composite
of 1mm thickness and mixing ratio 39.4 wt was investigated. The
mini

Phenotypic And genotypic characteristics of Salmonella enterica serotype Typhi have been determined for 29 isolates, from Baghdad in 2007. Conventional typing methods were performed by biochemical tests, and antimicrobial susceptibility test. Molecular typing performed by analysis plasmid DNA beside using the Random Amplified Polymorphic DNA (RAPD-PCR). For the latter, two universal primers that have selected for the high discriminatory power were used for RAPD analysis. All isolates were belong one biotype according to the differention by their ability to decarboxylat lysine, 29(100%) were lysine (+). All the isolates were susceptible to the Antibiotics used. However, all the strains free of plasmids. RAPD was capable of grouping the strai