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

Iraqi conventional gasoline characterized by its low octane number not exceed 82 and high lead and sulfur content. In this paper tri-component or ternary, blends of gasoline, ethanol, and methanol presented as an alternative fuel for Iraqi conventional gasoline. The study conducted by using GEM blend that equals E85 blend in octane rating. The used GEM selected from Turner, 2010 collection. G37 E20 M43 (37% gasoline + 20% ethanol+ 43% methanol) was chosen as GEM in present study. This blend used in multi-cylinder Mercedes engine, and the engine performance, and emitted emissions compared with that produced by a gasoline engine.

The results show that this blend can formulate with available Iraqi pro

The sultans of the Mamluk state, since the establishment of their state in the year   AD, were keen to bring scholars closer to them, and entrusted the vra in the state.  ;  This is because of their confidence in

The efficiency of attapulgite liners as anti-seepage for crude oil is examined. Consideration is given to the potential use of raw attapulgite and mixture attapulgite with prairie hay and coconut husk as liners to prevent crude oil seepage. Attapulgite clay used in this study was brought from Injana formation /Western Desert of Iraq. Two types of Crude oil brought from Iraqi oil fields were used in experiments; heavy crude oil from East-Baghdad oil field and light crude oil from Nassiriya oil field. Initially the basic properties of attapulgite and crude oils were determined. The attapulgite clay was subjected to mineralogical, chemical and scanning electron microscope analyses. Raw Attapulgite 150µm, 75µm, and 53µm were tested

الحمد لله رب العالمين والصلاة والسلام على نبينا محمد( صلى الله عليه وعلى اله وسلم) وعلى اله وصحبه أجمعين وعلى من سار على نهجه واتبع سننه إلى يوم الدين. يعتمد علماء الحديث والباحثون في العلوم الإسلامية وبعض الدراسات في العلوم الأخرى الأحاديث النبوية الشريفة في دراساتهم وأبحاثهم العلمية، ولذلك يلجأ ون إلى كتب التخريجات التي تهديهم إلى مواضع الأحاديث في مصادرها الأصلية . وزاد التأليف في كتب تخريج الأحاديث لأهمي

يهدف البحث الى استخدام بحوث العمليات في اتخاذ القرارات الادارية لما لها من اهمية في مواكبة التطورات الحاصلة في مجال استراتيجيات الاعمال ونظم المعلوماتية وإدارة المعرفة في القرن الحالي، إذ لم تعد الأساليب التقليدية في اتخاذ القرارات الإدارية مجدية بعد ظهور توجهات حديثة في الإدارة تركز على ضرورة الاعتماد على الأساليب الكمية كبحوث العمليات, وقد تطور استخدام بحوث العمليات في السنوات الماضية بشكل كبير وأصبحت أ

The Artificial Neural Network methodology is a very important & new subjects that build's the models for Analyzing, Data Evaluation, Forecasting & Controlling without depending on an old model or classic statistic method that describe the behavior of statistic phenomenon, the methodology works by simulating the data to reach a robust optimum model that represent the statistic phenomenon & we can use the model in any time & states, we used the Box-Jenkins (ARMAX) approach for comparing, in this paper depends on the received power to build a robust model for forecasting, analyzing & controlling in the sod power, the received power come from

This research deals with the motives of the use of Facebook by elderly people and the achieved needs, which leads the researcher to ask an important question: why an old persons use Facebook and are the achieved needs through   which they got?  The research aims to find out the habits and patterns of using Facebook by old men and stands on the main motives of the elderly in their use of Facebook. It also identifies the most prominent needs that have been made for the elderly as a result of their use of Facebook.

The research is a descriptive one in which the researcher uses survey method to achieve the desired goals. The researcher has chosen a group of old men from Diyala province. The total sample number is about

Современные исследователи газетного речи много пишу об активном использовании разговорной и даже разговорно-сниженной, жаргонной лексики в общественно-политической публицистике. Это вызвано тем, что «…в силу того контраста, который невольно возникает при соприкосновении разговорных элементов с привычно книжными словами и построениями языка газеты, они были сразу осмыслены как сильное средство созд