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

Solid state blue laser source is a solid state laser include generation of IR laser light 1064 nm and companied with other wavelength 810 nm that invented from other active medium (Tm:ZBLAN) and non-linear crystal (CLBO) are used to generate fourth harmonic of the resultant wavelength 1874 nm that is blue laser light of 460nm. Several optical component have been designed by multilayer dielectric structure and anti reflection coating analysis. By using MATLAB soft ware, the simulation done and used the following non linear material (ZrO2, HfO2, MgO, SiO, Ta2O5 CaF2) and other linear material (ZnO, MgF2, GaAs, AlAs, BaF2, LiF, TiO2) as coating material. The result showed that as more quarter wave layers are added to the structure, the refl

The dimensions of bubbles were measured in a stirrer tank electrochemical reactor, where the analysis of the bubble size distribution has a substantial impact on the flow dynamics. The high-speed camera and image processing methods were used to obtain a reliable photo. The influence of varied air flow rates (0.3; 0.5; 1 l/min) on BSD was thoroughly investigated. Two types of distributors (cubic and circular) were examined, and the impact of various airflow rates on BSD was investigated in detail. The results showed that the bubbles for the two distributors were between 0.5 and 4.5 mm. For both distributors at each airflow, the Sauter mean diameter for the bubbles was calculated. According to the results, as the flow rate raised, the bubb

  John Dewey is an American philosopher and psychologist. He is one of the primary figures of the philosophy of pragmatism. He is considered one of its founders and one of the leaders of the philosophy of pragmatism. He is one of the most famous figures of the modern education on the international level. His name is associated with the philosophy of education, because he delved in defining the purpose of education and went on talking about linking the theories with the reality without being subject to the existing system and the inherited traditions no matter how ancient they were. He is the godfather of progressive or gradual education, and he is one of the pioneers who established the experimental school in America in cooperation

The protective effect of ginger extract against cisplatin-induced hepatotoxicity and cardiotoxicity was evaluated in 30 albino white rats(weighing 200-300 gm ) classified into 5groups (6 rats per each group). The rats were treated with 0.5g/kg/day or         1g/kg/day ginger extract orally 5 successive days before and 5 successive days after induction of toxicity with intraperitoneal (IP) injection of (10mg/kg ) cisplatin, resulted in a significant reduction in the levels of aspartate aminotransferase (AST), alanine aminotransferase (ALT) , total serum  billirubin(TSB) , lactate dehydrogenase (LDH) and creatine kinase(CK) enzymes in comparison with the cisplatin treated animals; ginger extract

objective : To assess for Psychological Problems. The study was carried out from 1st of December 2004 to 15th
March, 2005.
Mythology : A descriptive comparative study was conducted for elder in the geriatric home and the community;
A questionnaire was constructed to achieve the purposes of the study; it includes two parts dealing with the
elder demographic characteristics and psychological problems.
A purposive (no probability) sampling of (100) elderly include (50) elderly from the Geriatric Home and (50)
elderly from the community.
Data were collected and analyzed through a descriptive statistical approach (frequency, percentage, mean and
mean of scores, Standard deviation, Relative Sufficiency).
Result : the

The importance of vibrations in rotating rotors in engineering applications has been examined, as has the best approach to interpreting vibration data. The most extensively used analytical approaches for rotating shaft vibration analysis have been investigated. In this research, a detailed study was made of the Rayleigh and Dunkerley methods due to their importance in the special calculations to find the amplitude of vibrations in the rotation system. The multi-node method was used to calculate both Dunkerley's and Rayleigh's methods. An experimental platform was built to study the vibrations that occur in the rotating shafts, and the results were compared with theoretical calculations and with different distances of the bearings. It pro

Background: Dilated cardiomyopathy (DCM) is a well-recognized cause of cardiovascular morbidity and mortality.Objectives: To evaluate the prognostic implications of the restrictive left ventricular filling pattern (RFP) in dilated cardiomyopathy.Methods: Patients with DCM admitted to Ibn AL-Bitar Hospital for Cardiac Surgery, Baghdad-Iraq, from May 2006 to August 2008, underwent a full clinical evaluation and Doppler echocardiography study. Patients were classified into three groups: Group I had persistent restrictive filling pattern; Group II had reversible restrictive filling pattern; and Group III had nonrestrictive filling pattern. Results: The current study was conducted on a total number of 80 patients with DCM, fifty (62.5 %) were

The systems cooling hybrid solar uses solar collector to convert solar energy into the source of heat for roasting Refrigerant outside of the compressor and this process helps in the transformation of Refrigerant from the gas to a liquid state in two-thirds the top of the condenser instead of two-thirds the bottom of the condenser as in Conventional cooling systems and this in turn reduces the energy necessary to lead the process of cooling. The system cooling hybrid use with a capacity of 1 ton and Refrigerant type R22 and the value of current drawn by the system limits (3.9-4.2A), the same value of electric current calculated by the system are  Conventional  within this atmosphere of Iraq, and after taking different readings