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

Abstract Objectives: Malocclusion was and remains one of the most common problems which affects the psyche and social status of the individual, so the estimation of the malocclusion severity and needs a percentage of orthodontic treatment of Iraqi patients is the aim of this study. Method: A randomly selected 150 pairs of study models (48 male and 102 female) were involved in this study for patients attending an orthodontic clinic at College of Dentistry/ University of Baghdad seeking for treatment. The DAI scores were collected according to WHO guidelines directly from the study model with a digital caliper, score was calculated using the regression equation of 10 occlusal traits. The dental casts were classified into four groups to determ

This study were implemented on (60) broiler chick with one day age divided into three equal groups , first one was given basal diet while group two and three given adiet contain 0.01% ,0.02% tryptophan respectively for 7 weeks . The results show that the chicks recevd the tryptophan have asigneficant increasment in hemoglobin concentration, red blood cells count, packed cell volume and increased the level of globuline concentration and lymphocyte % which mean that the addition of tryptophan improve blood picture charactores and the immunity of the broiler chickens and this evident from the good health state and decrease the mortality among birds .

This study aimed to know the concentration of elements content in dairy products. Nine samples collected from the local market in Baghdad, two samples of milk and seven of yoghurt.The results were followed: The ratio of Aluminum In Aluminum cans That is used for storage milk and industrialize yoghurt is about 95.5% ,this ratio is against [1] which said that pureness of Aluminum used in Aluminum cans should not be less than 98-99% . and the ratio of Cadmium reached to 0.001% which is also against [1] which assure that the Aluminum cans should be clean from that element, mean while the concentration of Iron, Copper and Zinc were within the standard level. The highest concentration of Iron was in treatment B2(canon yoghurt)it was 9.95 m

Background: Waterpipe tobacco smoking has become common especially among young people, Waterpipe smoking misconcepted as a safer mean of smoking, so in this study we will highlight the effect of Waterpipe smoking ‎on periodontal and oral health.‎ Materials and method. The selected ‎‎‎100 male subjects of 30-40 years, ‎categorized into 4 groups (each group ‎‎25 subject): Waterpipe smoker ‎with ‎healthy periodontium, ‎Waterpipe smoker ‎‎with chronic periodontitis, Non-‎‎smoker ‎with healthy periodontium and Non-smoker ‎with chronic periodontitis. Whole ‎unstimulated ‎saliva was collected. Clinical measurements: plaque ‎index

Aim: This study aimed to assessing orthodontic knowledge and attitude among general dentists and non-orthodontic specialists. Background: Early detection of orthodontic disorders is essentialin motivating patients to intervene prior to long term complications when the disorders are not recongised. Methods: A questionnaire was distributed amongst dentistsother than orthodontists. This questionnaire consisted of three sections. The first one aimed to collect demographic, educational level and practice type information. Further two sections consisted of closed-end questions designed to evaluateknowledge and attitude of orthodontics. Results: A total of 313 responses to the survey were submitted. No significant correlation was observed, e

Traction force and power requirement when performing primary tillage occupy the minds of almost farmers, this field research had aim to determine and calculate the pulling force of the most commonly used moldboard and chisel plows, the research conducted in silt clay loam for chisel and moldboard plows as the main factor, two depths of tillage 18 and 25 cm as a second factor and three speeds of tractor 2.55, 4.30 and 6.15 km.h-1 as a third factor. Moldboard plow recorded least traction force 7.550 kN, drawbar power 11.583 hp, power losses due to slippage 1.088 hp, power on the rear axle of the tractor 15.770 hp and brake horse power 17.495 hp. Chisel plow recorded best traction efficiency 76.217 % and total traction efficiency 68.659 %. Dep

Any person, regardless of his location in the air, whether he was kidnapped or trained, and then he performs a certain work, believes that his work is in vain, and by God, his deeds. I wonder if those who hold him in the first place will be safe in good form. He said that the essence of justice in the story is the story:

These are given the meaning we have fought in the fact that each group of. He went beyond creating a group of blocs, sects, and parties. If justice indicated one meaning, these relationships between people and peace would diminish. In fact, justice has only one concept, but there are several associations with it in the field of divorced one of these synonyms. However, the variation in racist drums in the encounte