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

Music and singing are always associated with the movement of society and the emergence of cultural and artistic activities other.
The social and political transformations of the 1930s helped to disseminate the study Music and music in the city of Baghdad and across Iraq This is the beginning of a new era of musical art alongside other arts.
While achieving musical arts A new step was advanced by publishing a technical study among the younger generation they were looking for to contribute to the musical field On the other hand, the city of Baghdad during the period of research many musical and musical performances Egyptian teams have provided many artistic activities and events which have had a significant impact on the development

The imperative of achieving financial stability has transcended national boundaries, necessitating heightened attention from both researchers and policymakers. Consequently, this article delves into an examination of the impact of government debt and public debt on financial development within the context of Iraq. The study employs monetary policy, interest rate, inflation, and population growth as control variables to prognosticate financial development. Utilizing data extracted from the World Development Indicators (WDI) spanning the period from 1995 to 2022, the study employs the dynamic autoregressive distributed lag (DARDL) approach to scrutinize the associations under investigation. The findings underscore a negative association betwe

This study was designed to determine the colonization of the in-use hand washing soaps in hospital settings. It is a comparative cross-sectional research in a surgical specialties and Baghdad teaching hospital in Baghdad, Iraq. Swabs from surfaces of bar soaps and from liquid soaps via their applicator tips; at the sinks of toilets of hospital staff and working rooms of the wards were taken in January 2008. Conventional microbiologic methods were used for culture of the swabs and identification of the isolates. Colonization was detected 60% and 15.9% in bars and liquid forms respectively. And this lead to the conclusion that bar soaps could be colonized with microorganisms excessively. Liquid hand washing soaps are more appropriate in ho

the financial resources represent a basic factor of production ;It is obvious that the housing sector needs the resources to finance the building operation to produce all the housing units. Finance is the cornerstone of any housing strategy , as its successes dependent on the success of the financing methods and the creation of charnels and effective methods for the provision of the required finances for both individuals and instantly concerned with the production of housing units. The kinds of financial institutions vary from one country to another according to the nature of the economic and financial system. The lending conditions also vary as well as the capital cost of the housing units needed The housing operations is concer

Background: Guillain Barré syndrome is an acute inflammatory demyelinating disease of the peripheral nerves. Its synonyms are: acute inflammatory demyelinating polyradiculoneuropathy, idiopathic polyneuritis, acute infective polyneuropathy and post infections polyneuritis. Objectives: We attempt to study the clinical presentations and complications in patients with GBS who were admitted to children welfare Teaching Hospital and to compare the results with the other studies.Type of the study: A retrospective study.Methods: A study done on seventy patients with GBS who were admitted to children Welfare Teaching Hospital in Medical City-Baghdad from different parts of Iraq between January 2002-December 2006.Results: Forty (57.14%) of them

current research Cares about study patterns of optical and aesthetic values in the halls of occasions (weddings) because of their importance in providing an atmosphere of joy. The problem was through the study of light and its impact on the receiver and found a researcher that interior spaces allocated to the halls inappropriate in terms of functional and aesthetic so necessitated the need to study this phenomenon in order to be addressed through the study of light and its impact on the users of those spaces where research aims to current detection properties patterns optical in the internal spaces of the halls and identify some of the aesthetic values of the lighting for the interior spaces.The search consists of four chapters, the firs

The design fabrics of the most important episodes that are at the core process rhetorical communication, until they became these episodes ample room for research and investigation, and the issue of non-familiar formality is nothing but the result of those relationships Constructivism, which is the result of an effort builders coherent activate the shape and attributes of phenotypic, therefore it will cause him a lot of questions about his and founded the organization in order to activate the speech communication between the product(cloth)and the receiver .On this basis, the research problem identified on imposing the question follows:1. Does the non-familiar formal role in enriching communication discourse of women's fabric designs?2. Ar