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

Traditionally, style is defined as the expressive, emotive or aesthetic emphasis added linguistically to the discourse with its meaning is the same. In the current study, however, style is defined as the linguistic choice that the language users can make for specific purposes.

    This study, thus, aims at analyzing political Arabic and English speeches to find out whether there are differences of style between English and Arabic and whether the choices the language users make  can show any traits of their psychological status.

    To fulfill the above aims, the study hypothesizes that English and Arabic  speeches can be analyzed stylistically and that there are stylistic difference

ABSTRACT Purpose: the aim of this in vitro study was to compare the marginal gap and internal fitness between single crowns and the crowns within three-unit bridges of zirconium fabricated by CAD-CAM system. Materials and methods: A standard model from ivoclar company was used as a pattern to simulate three-units bridge (upper first molar and upper first premolar) as abutments used to fabricate stone models, eight single crowns for premolar and eight of three units bridges. Crowns and bridges fabricated by CAD-CAM system were cemented on their respective stone models then sectioned at the mid-point buccolingaully and misiodistaly and examined under stereomicroscope. Result: the marginal gap in premolar crowns and premolar within bridge we

This research aims to test the relationship between "relational leadership as an independent variable and organizational energy as a dependent variable. The current research variables are among the recent and important variables for the development of organizations, and for the purpose of explaining the relationship and influence between the variables, a set of goals has been formulated, including providing the interested and scientific and theoretical information explaining the nature of the variables The research, and the extent to which its causes are reflected in the research sample to increase the interest of the research organization’s organization and make it more appropriate to the required performance in light of a cha

Wireless sensor networks (WSNs) represent one of the key technologies in internet of things (IoTs) networks. Since WSNs have finite energy sources, there is ongoing research work to develop new strategies for minimizing power consumption or enhancing traditional techniques. In this paper, a novel Gaussian mixture models (GMMs) algorithm is proposed for mobile wireless sensor networks (MWSNs) for energy saving. Performance evaluation of the clustering process with the GMM algorithm shows a remarkable energy saving in the network of up to 92%. In addition, a comparison with another clustering strategy that uses the K-means algorithm has been made, and the developed method has outperformed K-means with superior performance, saving ener

       Canonical correlation analysis is one of the common methods for analyzing data and know the relationship between two sets of variables under study, as it depends on the process of analyzing the variance matrix or the correlation matrix. Researchers resort to the use of many methods to estimate canonical correlation (CC); some are biased for outliers, and others are resistant to those values; in addition, there are standards that check the efficiency of estimation methods.

In our research, we dealt with robust estimation methods that depend on the correlation matrix in the analysis process to obtain a robust canonical correlation coefficient, which is the method of Biwe

Polycrystalline Cadmium Oxide (CdO) thin films were prepared
using pulsed laser deposition onto glass substrates at room
temperature with different thicknesses of (300, 350 and 400)nm,
these films were irradiated with cesium-137(Cs-137) radiation. The
thickness and irradiation effects on structural and optical properties
were studied. It is observed by XRD results that films are
polycrystalline before and after irradiation, with cubic structure and
show preferential growth along (111) and (200) directions. The
crystallite sizes increases with increasing of thickness, and decreases
with gamma radiation, which are found to be within the range
(23.84-4.52) nm and (41.44-4.974)nm before and after irradiation for

Polycrystalline Cadmium Oxide (CdO) thin films were prepared using pulsed laser deposition onto glass substrates at room temperature with different thicknesses of (300, 350 and 400)nm, these films were irradiated with cesium-137(Cs-137) radiation. The thickness and irradiation effects on structural and optical properties were studied. It is observed by XRD results that films are polycrystalline before and after irradiation, with cubic structure and show preferential growth along (111) and (200) directions. The crystallite sizes increases with increasing of thickness, and decreases with gamma radiation, which are found to be within the range (23.84-4.52) nm and (41.44-4.974)nm before and after irradiation for thickness 350nm and 4

Two Prototypes of Transversely Excited at atmospheric pressure (TEA) Nitrogen laser systems (One Stage Blumlein Circuit and Two Stage Blumlein Circuit) were fabricated and operated. High voltage power supply with variable operating voltage (0-20 kv) and operating current (1-3A) was built and tested successfully. The gas flow rate of 15 L/ min and 10 L/ min for OSBC and TSBC was used. The performance of the fabricated systems was studied extensively reaching to the optimum operating conditions. The obtained laser output energy for the first system has linear relationship with the applied voltage. The maximum output energy was about (1.14 mJ) with (10.40) ns pulse duration and the half-wave divergence angle was about (0.1455 m rad). In the