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

Purpose: As a result of the sudden and ill-considered trade openness of Iraq after 2003 to the countries of the world in general and the neighboring countries in particular, and in the absence of the necessary support for the national productive forces and the lack of effective standardization and quality control devices, this led to the exposure of most local products, especially agricultural ones, to decline and inability On the competition and thus dumping the Iraqi market, especially the agricultural products, with imported products, this study came to find out the effect that dumping has on the local production of chicken meat and the impact of that impact on the size of the food gap, and whether the results of the practica

The process of transporting waste from urban areas to sanitary landfill sites requires large amounts of money due to the length and distance. To address this problem, temporary transfer stations were established by the Municipality of Baghdad to reduce the cost of transportation, and for the purpose of preserving the environment in a sustainable manner, standards were set for the establishment of these stations. The two stations of Al-Karrada Municipality and Al-Shula Municipality were chosen as a case study to measure the extent of adopting and applying the standards for establishing substations locally, regionally and internationally, and the most important results were reached Which is that the transforming (regular) stations of the t

Motives for public exposure to specialized sports satellite channels and the gratifications achieved about it - Research presented by (Dr. Dr. Laila Ali Jumaa), Imam Al-Kadhim College (peace be upon him) - Department of Information-2021.

       The research aims to know the extent of public exposure to specialized sports satellite channels, and what gratifications are achieved from them, and to reach scientific results that give an accurate description of exposure, motives and gratifications verified by that exposure, and the research objectives are summarized in the following:

• Revealing the habits and patterns of public exposure to specialized sports satelli

     In this work, the pseudoparabolic problem of the fourth order is investigated to identify the time -dependent potential term under periodic conditions, namely, the integral condition and overdetermination condition. The existence and uniqueness of the solution to the inverse problem are provided. The proposed method involves discretizing the pseudoparabolic equation by using a finite difference scheme, and an iterative optimization algorithm to resolve the inverse problem which views as a nonlinear least-square minimization. The optimization algorithm aims to minimize the difference between the numerical computing solution and the measured data. Tikhonov’s regularization method is also applied to gain stable results. Two

Biomimicry, as a way of thinking to go back to nature for inspiration, has its impact on many contemporary technological achievements. Some of them are used to design and construct kinetic facades in architecture, because of the importance role of facades in reducing sun radiation, that enter the building through using shading  systems and components. In light of this, research problem is determined: "Do technologies which are inspired by biomimicry effect shading in kinetic facades through its characteristics in materials and the mechanics. So the research identifies its goal as: "To identify the types of kinetic facades in buildings and their characteristics as materials and shading mechanism associated with the b

Nanotechnology is a modern and developed technology, which have great importance in many fields of medicine (diagnosis and treatment). Also, it used to prevent and solve many problems related to animal production and health. The Nanosystems are including metallic nanoparticles, liposomes, polymeric Nanospheres, polymeric micelles, carbon nanotubes, functionalized fullerenes, polymer-coated Nanocrystals, dendrimers and Nanoshells. Our review showed a details classification of nanoparticles and their uses. Nanoparticles have several features depended on the size, colossal surface. The development of antibiotics nanoparticle is very important and has an excellent impact in treating bacterial infections wherever the antibiotics nanopar

The study was conducted to assess the attitude and awareness of a sample of people regarding the indiscriminate slaughter and its effects on health and the environment compared with slaughtering  in a slaughterhouse. The sample consisted of 120 persons from six equal professional groups contacted with the butchery labour (livestock keeper, truck driver, butcher, veterinarian, shopkeeper and consumer). The age ranged 22-76 years old, mean 52±10  years, lived ≥ 5 years in the Baghdad city. The results showed that there is a preference for slaughtering inside the slaughterhouse due to the presence of veterinary examination, slaughtering and preparing meat in a healthy, easy-to-clean places, unlike the indiscriminate sla

This research aims to study the influence of organizational power on the achievement of entrepreneurship for business organizations. It is an analytical study of the views of a sample of managers in the Iraqi Ministry of Education. The research highlights the contribution that can be made from the knowledge of the theory of business organizations in achieving organizational success. The organizational power of the organization contributes to achieving entrepreneurship in the business environment and achieving a competitive position in the work environment. The research dealt with two variables: the first is the independent variable, the organizational power in its dimensions (Expend Power, Structural Power, Prestige Power). And t