The research draws its importance from identifying the methods of profit management in misleading the financial statements, which in turn is reflected in the decisions of the authorities that relied on these reports, and then the models that help in detecting those methods used by the auditors. Risks. The index (margin of excess cash) was used to detect profit management practices on a group of banks listed in the Iraqi market for securities and the number of (23) banks, including (12) commercial bank and (11) Islamic bank and the results were compared to commercial banks with Islamic banks.((The research started from the hypothesis that the use of the (excess cash margin) model in the banking sector reveals the management

It is necessary for police agencies both in the United States and elsewhere in the world to have rapid intervention units that carry out special tasks that regular police cannot handle, such as carrying out search warrants and arresting dangerous criminals, Armed robbery, release of hostages, terrorist incidents, mentally disturbed persons, and other special missions. They are supposed to be well trained, highly self-confident; working together, self-disciplined, and use the force to deal with the special situations they may face. Either there have been many cases in the United States of America against members of these units, personally or against the agencies, they work in because of excessive use of force in many cases that have been use

Summary

The conflict between Arab and Zionist movement before 1948 was not normal dispute about certain issue or quarrel on borders, it is comprehensive conflict, this research intraduce analytical and outlook future reading about Palestine identity in time of occupation and resistance in the first studying we take the concept of identity and the fundamental relationship identity history and geography. Our research treated the contents of palest Iain and Isralian identsunder. The political, cultural and military conflict between Israil and Palestine. The research introduce analytic study of research introduce analytic study of intellectual orientation of Zionist state in order to determine the exact meaning of this identity, beca

Abstract

            Rayleigh distribution is one of the important distributions used for analysis life time data, and has applications in reliability study and physical interpretations. This paper introduces four different methods to estimate the scale parameter, and also estimate reliability function; these methods are Maximum Likelihood, and Bayes and Modified Bayes, and Minimax estimator under squared error loss function, for the scale and reliability function of the generalized Rayleigh distribution are obtained. The comparison is done through simulation procedure, t

The performa of evaluation process is a process that should be carried out by all industrial management in order to stand on aspects of development or underdevelopment of the various departments and activities in its industrial project for the purpose of identifying obstacles and find out the causes and then avoid them quickly. And intended to rectify the performance evaluation of the  activities of  industrial project  or economic union by measuring the results achieved within a specific operational process and compare it to what is already targeted, and often the time for comparison of one year.

The process of performance evaluation depends upon several criteria and indicators within the

Background: Diabetes mellitus is a chronic disease with an increasing prevalence worldwide and characterized by an increase in oxidative stress and inflammation. The most important factor that is responsible for oxidative stress and production of reactive oxygen species (ROS) is hyperglycemia. The major targets of ROS are proteins. The most common and widely used biomarker of severe oxidative protein damage is protein carbonyl content.

The study was designed to assess the serum level of protein carbonyl as a marker of protein oxidation in patients with type 2 diabetes mellitus and to evaluate the effect of age, body weight, waist circumference, diabetic control and disease duration on the level