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

Corruption, in all its categories and forms, is regarded as the nowadays virus which has greatly spread in most institutes and society, a matter that cause a great waste of resources.

      According to the reports of international transparency Institute, Iraq is regarded as one of the greatest countries in corruption.

      Regardless of the reasons and forms of corruption, the retreat in work – values and ethics are the main reasons behind that.

      Being the main source of providing qualified staff "educators" for the working market, the high education institutes face great challenges in standing against corruption inside and outside

The competition in the hotel sector, globalization and the development of new information have forced the sector to continuously seek new techniques and arrangements to remain competitive through hotel industry companies, including Benchmarking and the application of this method in the hotel sector. The selection of the Rashid International Hotel by the Ministry of Tourism as a leading hotel or benchmark for comparison of other hotels in Iraq, and the selection of two hotels in Baghdad for comparison, namely (Ishtar International Hotel, Baghdad International Hotel) and the choice also by the Ministry of Tourism, N is to correct the course of practice to manage the cost and diagnosis of the weakness of the strengths and weaknesses in the

Objective(s): To evaluate the family physicians' practices and to measure its impact upon the quality of family
medicine health care in Baghdad City model primary health care centers.
Methodology: A descriptive study, using the evaluation approach, has evaluated the impact of family physicians'
practices upon quality of healthcare in Baghdad's Model Primary Health Care Centers of Family Medicine. It is
carried out during 15th of May – 20th of August 2017. The study is conducted at five model primary health care
centers of family medicine from two districts; AL-Rusafa and AL-Kurkh. Sample size is calculated to be (76)
family physicians. Convenient sample of (124) patients who are attending these primary health care cen

النظام السياسي اليمني : دراسة في المتغيرات الداخلية

Praise be to God, Lord of the worlds, and prayers and peace be upon our master Muhammad and his family and companions until the Day of Judgment.
      The words of God Almighty are for the sake of the greatest and greatest speech, and the scholars, may God have mercy on them, raced.
To dive into knowing the word of God and what he intended, so they wrote in it the literature and collected works in it, and explained it to those after them.
      And when the noble companions, were extremely eloquent and eloquent, because the Holy Qur’an was revealed in the language of the Quraysh, and all the Arabs knew their language, they understood the Holy Qur’an and applied it p

The study aims to introduce the Islamic sites available on the Internet and determine the criteria that contribute to evaluating these sites to indicate their value, topics, and services, while evaluating a simple random sample of the general Islamic sites, which number (35) sites. The results were presented in (8) tables. The study concluded To a set of conclusions, including: (465) “Islamic” websites were seized during the research period, and they are constantly increasing. They were classified according to the name of the website (domain name) com, org, net, edu, and also according to topics such as general Islamic websites and websites of holy places. Mosques, sites of sheikhs, etc. Among the best general Islamic websites are: Isla

Christianity has rituals and rituals to be carried out, and can not be abandoned, and they see that the sacred statutes ordered by Christ () his followers, including: (the mystery of baptism between Christian denominations, descriptive study) A Christian is to be baptized as the seal of faith, as evidenced by the Bible in the words of Jesus to His disciples.
Baptism takes place in the name of the Father, the Son, and the Holy Spirit. This makes them Christian through the practice of this obligatory man enters the Church, represented by the death, burial, and resurrection of Christ according to their belief. And every person who has received the sacrament of baptism remains a Christian until death, in the light of what they see.

Marriage is a holly secret in Christian religion .So it id natural that its ceremonies acquired religious form .In general the marriage is contracted by minister of religion in presence of the two parties or by a proxy or presence of parents if it is necessary . And to make the condition of publicity for the marriage ,its procedures must be made before witnesses .Also the minister of religionhave to confirm the agreement of the two parties before beginning the procedures.The marriage ceremonies are made.These procedures are religious traditions that includes praying and make blessings and putting the rings in fingers by thepriest . The marriage is a holly secret performed by the crown pray according to the church religious traditions

The present study aims at analyzing the polysemy of the English preposition in from the cognitive linguistic (CL) point of view using Evans' and Tyler's approach (2003). The perplexity faced by Iraqi second language learners (L2) due to the multi-usages of this preposition has motivated the researcher to conduct this study. Seventy-six second year university students participated in this experimental study. The data of the pre-test and post-test were analyzed by SPSS statistical editor. The results have shown the following: First, a progress of more than (0.05≤) has been detected as far as students' understanding of the multiple usages of the preposition in is concerned. Second, the results of the questionnaire have s