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
... Show MoreWastewater recycling for non-potable uses has gained significant attention to mitigate the high pressure on freshwater resources. This requires using a sustainable technique to treat natural municipal wastewater as an alternative to conventional methods, especially in arid and semi-arid rural areas. One of the promising techniques applied to satisfy the objective of wastewater reuse is the constructed wetlands (CWs) which have been used extensively in most countries worldwide through the last decades. The present study introduces a significant review of the definition, classification, and components of CWs, identifying the mechanisms controlling the removal process within such units. Vertical, horizontal, and hybrid CWs
... Show MoreThe research aims to identify the availability of some basic competencies that are required to be available to workers in digital agricultural Extension from the point of view of senior management, middle management, and, employees with Post-graduate education degrees, represented by the following: Transition to digital agricultural Extension for sustainable and smart family farms, benefiting from international expertise and experiences in applying for Digital agricultural Extension, preparing and implementing Extension messages through platforms, factors affecting the effectiveness of digital agricultural Extension and its platforms, following up and evaluating the activities and programs of the digital Extension platform. The research pop
... Show MoreIn this paper, we consider the problem of stochastic project network when some or all activities are interrupted. An approach has been built to schedule the critical activities, by constructing some expressions based on the project lateness costs due to the interruption activities. Two simple example are presented to validate our approach.
Key words: Project Management, Project scheduling, Stochastic activity duration, Stochastic PERT.
Introduction
Recently, Projects planning and optimal timing, under uncertainty are extremely critical for many organizations, see [19]. Having an effective mathematical model wi
... Show MoreAcne scars are one of the most common problems following acne vulgaris. Despite the extensive list of available treatment modalities, their effectiveness depends upon the nature of the scar. Ablative lasers had been used to treat acne scars; one of them is the fractional CO2 laser. The aim of this study is to evaluate the outcome of fractional CO2 laser in the treatment of acne scars. Methods: Since January 2010 to June 2013, using 10600 nm fractional CO2 laser beams, the acne scar of 400 patients, 188 males and 212 females, mean age of 34 years, have been treated and classified according to severity into four grades following Goodman and Baron classification. Each patient underwent 3-5 sessions once monthly. The mean laser exposure time
... Show MoreObjectives: to evaluate the role of conservative, decompression, spine fixation in management of closed spinal injury.
Methods: The study was conducted at Specialized Surgical hospital and Al-Kadhemayia Teaching Hospital, in the period between July 2003 and July 2005.The study included 61 patients categorized Into many groups according level of vertebral injury (cervical, cervicodorsal, dorsal, dorsolumbar, Lumbar and lumbosacral), type of injury (compressed fracture, burst fracture and fracture dislocation) And according the severity into three groups as G1( complete motor paralysis and sensory loss ) G2 ( complete motor paralysis and incomplete sensory loss) and G3 ( incomplete motor paralysis And incomplete sensory loss ).The metho
The study aims to measure life management (in its various approaches) among university academics and to identify the differences among life management strategies (in its various approaches) in regard of gender (male, female), field of education (scientific, humanitarian) and title (assistant lecturer, lecturer, assistant professor, and professor). The study sample consisted of (246) male and female academics from four colleges (Arts, Science, Science education, and Humanitarian Science Education). To achieve the goals of the study, the researchers used the Freund & Baltes (2002) life-management strategies scale after translating it and determining its parameters of reliability and validity. The statistical analysis of the
... Show MoreFor businesses that provide delivery services, the efficiency of the delivery process in terms of punctuality is very important. In addition to increasing customer trust, efficient route management, and selection are required to reduce vehicle fuel costs and expedite delivery. Some small and medium businesses still use conventional methods to manage delivery routes. Decisions to manage delivery schedules and routes do not use any specific methods to expedite the delivery settlement process. This process is inefficient, takes a long time, increases costs and is prone to errors. Therefore, the Dijkstra algorithm has been used to improve the delivery management process. A delivery management system was developed to help managers and drivers
... Show MoreExperience the Islamic financial industry faces many challenges, most notably the lack of proper risk management tools that meet the requirements of legality and economic efficiency advantage from another side, so it requires the search for innovative ways to manage the risk of Islamic banking, Islamic finance industry is manufacture up-to-date, if compared with the financial industry (traditional), which increases the problematic of risk management in the Islamic financial industry nature of treatment which should be compatible with Islamic law, as well as economic efficiency, thereby Progress came the importance of research to highlight the entrance to Islamic financial engineering and the goals sought to be achieved through the use of
... Show MoreThe aim of the present study is to provide the adequate knowledge about the role of time management in facilitate the work requirements for employees of the administrative department at the Ministry of Higher Education and Scientific Research. The research depend on studying four important dimensions which are (time planning, time organization, time direction and time observation). In addition to study other five dimensions which are (new procedures, clear procedures, short procedures, the available information and the simplicity of the methods
used).Questionnaire sheets consist of (38 questions) distributed to (170) employees and (146) sheets only were considered in the study. SPSS program was used
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