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 research aims to find out the impact of wages and benefits systems on the performance of employees, which included the research community on a sample of employees in the company, and the sample consisted of (50) employees and an employee, A questionnaire composed as prepared (23) paragraph, use the promised statistically methods in data collected by the questionnaire analysis. The research reached a number of results, the most prominent of which were: There is a correlation between wage systems, benefits and performance of employees, and the presence of the impact of the systems of wages and benefits to the performance of employees. The research was presented a set of recommendations including: increasing the effectiveness of

The capital banking foundation stone upon which the bank in the practice of business activities, the more capital a good financial adequacy of the increased bank's ability to grant credit and expand the various activities and provide a safety element for depositors and other sources of funding to achieve profits and increase the trading volume of the shares, causing the rise the rate of return for the shares of banks and have the Central Bank as head of the banking system by issuing instructions capital increase banking, according to the requirements of economic development and increase gross domestic product by supporting investment projects that are financed through banks, the research aims to show the extent of the banks commitment to

The research studies the synthetic sculpture techniques in the outputs of the students of the department of art education in terms of the shape, texture, content and technique, and employing this style by the students of the department of art education on the college of fine arts, university of Diyala. The research consists of four chapters: the first chapter: the research problem summarized by looking for the synthetic sculpture and its importance in the treatment the industrial wastes in our social life, according to modern synthetic techniques, in the American and European sculpture. This technique has been employed in more than one contemporary artistic direction and style.
This study is considered important for the students of t

This research aims to know the effect of the strategy of map bubbles on developing the skills of science operations among 5th grade literary students in the subject of rhetoric and application, and the design of the experimental and control groups with the pre and post-tests was used. The research sample consisted of (50) students divided into two groups, an experimental group of which reached the number of its members is (25) students and studied using the strategy of map bubbles, and a control group of its members reached (25) students and studied in the traditional (standard) method. The researchers prepared a multiple-choice achievement test with several (30) paragraphs, and its validity and consistency were extracted. Then the test was

The aim of this research is to demonstrate the nature of the interactive relationship between the dimensions of the requirements of economic intelligence Represented by(Administrative and regulatory requirements, human requirements, and technical requirements) The strategic success of banks is represented by (Customer satisfaction, customer confidence, quality of service, growth) In three of the Iraqi banks own bank(Middle East Iraqi Investment, Al Ahli Iraqi, Gulf Commercial), The questionnaire was adopted as a tool for collecting data and information Of the sample (85) Who are they(Director of the Commissioner, M. Director Plenipotentiary, Director of Department, Director of Section, M. Section Manager, Division Officer, Unit Officer),

Identify the effect of an educational design according to the repulsive (allosteric) learning model on the achievement of chemistry and lateral thinking. The sample consisted of (59) students from third-grade intermediate students. They were randomly distributed into two groups (experimental and control), and the equivalence was done in (chronological age, previous achievement in chemistry, intelligence, lateral thinking). The (30) students from experimental group were taught according to the instructional design, other 29 students from the (control) group were taught according to the usual method. Two tests done, one of them is an achievement test consisted of (30) items of the type of multiple choice, the other was a lateral think

م. د. ولاء طارق حميد, Al. Qadisiya journal for the Sciences of Physical Education, 2017

Subjects took physical fitness for health imposed on the area of research that have become an important and clear answer to the many problems resulting from the nature of dealing with modern life current actions that were needed to be hours of manual work has become accomplished by modern technology circumstance minutes, and mediated equipment And machinery. The lack of traffic rights and further burdens the intellectual and psychological pressures and the typical method of work has led to the identification of kinetic activity, thereby threatening public health in many ways stands at the forefront of these threats the problem of smoking, which causes many types of cancers, notably lung cancer. The most important reasons that led to This dr

Abstract:

There is a close relationship between rigidity and distort structure of production and productivity and inflation rates. The effects of this relationship are distorted the contribution rate of the productive sectors and the disproportionate of exchange rate in foreign trade.

raising the general level of prices is one of the way that have been used by previous governments (inflationary financing or deficit financing) in order to speed up the process of capital formation, depending on the availability of economic resources idle.

The fabricating inflation for development does not represent a true understanding of the nature of the