Abstract

The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users  of financial statements who depend on reported earnings in their deci

According to the measuring the relationship between organizational loyalty and job satisfaction among staff members at one college in the higher education ministry in Iraq by using exploratory factor analysis methods to extraction the components which have the major effects on the variables related to organizational loyalty and job satisfaction .

The research contains four basic topics، the first section related to methodology and regarding the conceptual framework it is discussed in the second section، and the third section concentrated at the presentation and the analysis Scientific results and practical results are section presented in the fourth.

This research has been prepared to isolate and diagnose one of the most important vegetable oils from the plant medical clove is the famous with Alaeugenol oil and used in many pharmaceuticals were the isolation process using a technique ultrasonic extraction and distillation technology simple

Digital change detection is the process that helps in determining the changes associated with land use and land cover properties with reference to geo-registered multi temporal remote sensing data. In this research change detection techniques have been employed to detect the changes in marshes in south of Iraq for two period the first one from 1973 to 1984 and the other from 1973 to 2014 three satellite images had been captured by land sat in different period. Preprocessing such as geo-registered, rectification and mosaic process have been done to prepare the satellite images for monitoring process. supervised classification techniques such maximum likelihood classification has been used to classify the studied area, change detection aft

The present study examines the extraction of lead (Pb), cadmium (Cd) and nickel (Ni) from   a contaminated soil by washing process. Ethylenediaminetetraacetic acid disodium salt (Na₂EDTA) and hydrochloric acid (HCl) solution were used as extractants.  Soil washing is one of the most suitable in-situ/ ex-situ remediation method in removing heavy metals. Soil was artificially contaminated with 500 mg/kg (Pb , Cd and Ni ).  A set of batch experiments were carried out at different conditions of  extractant concentration , contact time, pH and agitation speed. The results  showed  that the  maximum removal efficiencies  of (Cd, Pb  and Ni ) were (97, 88 and 24 )&nbs

This article aim to estimate the Return Stock Rate of the private banking sector, with two banks, by adopting a Partial Linear Model based on the Arbitrage Pricing Model (APT) theory, using Wavelet and Kernel Smoothers. The results have proved that the wavelet method is the best. Also, the results of the market portfolio impact and inflation rate have proved an adversely effectiveness on the rate of return, and direct impact of the money supply.

WKAJ Khalifa E. Sharqui1,*, Adil A. Noaimi2, Ali R. Auda3, American Journal of Dermatology and Venereology, 2014 - Cited by 1

Pure SnSe thin film and doped with S at different percentage (0,3,5,7)% were deposited from alloy by thermal evaporation technique on glass substrate at room temperature with 400±20nm thickness .The influences of S dopant ratio on characterization of SnSe thin film Nano crystalline was investigated by using Atomic force microscopy(AFM), X-ray diffraction (XRD), energy dispersive spectroscopy (EDS), Hall Effect measurement, UV-Vis absorption spectroscopy to study morphological, structural, electrical and optical properties respectively .The XRD showed that all the films have polycrystalline in nature with orthorhombic structure, with preferred orientation along (111)plane .These films was manufactured of very fine crystalline size in the ra