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

Commercial graphite (CGT) powder was used as an adsorbent surface for cationic dye, Janus green (JG), from aqueous solutions. This study aims to highlight the practical significance of using inexpensive CGT as an efficient adsorbent for the removal of JG dye from industrial wastewater. CGT was characterized by Fourier transform infrared spectroscopy, scanning electron microscopy, and X-ray diffraction. The adsorption process was investigated by examining parameters like the weight of the adsorbent, contact time, and temperature. Pseudo-second-order kinetic (PSO), pseudo-first-order, and intraparticle diffusion were used for analyzing the kinetic data. JG dye's adsorption kinetics fit the PSO kinetic model well (R2= 0.999). Furthermo

Is the efficiency of physical and your endurance is of great importance for some activities and field, as it whenever the situation has improved student career was able to perform physical exertion more with energy saving efforts, so the identification of physical aptitude and endurance private students, was based on that there are positively correlated the carrying of training and pregnancy fact on the shoulders of the student. In other words, physical aptitude and endurance in your control level that can be shown by the student during the performance of training and competitions. Therefore, lies the importance of research to test physical aptitude and endurance your help to reveal the career of the body in the light of their relationship

      Semiotics has been through wide experiences in various human sciences, especially in the fields of poetry, novel and myths. But its interest in the theatre and drama was much less and unique despite the richness of the theatrical connection as it is a probable field for the semiotic investigation which may require the semiotic approach in dealing with the theatrical and dramatic show during the two processes of: structural construction and deconstruction starting from a set of overlapping and interconnected texts inside the show, which can be limited in the text, then it would be difficult to semiotically cover all these complex and tricky texts. The theatre in its structural and aesthetic construction is c

A new azo (LH) ligand was prepared by coupling reaction between, diazonium salt of Sulfamethoxazole, and 8-hydroxyquinoline in a process called diazotization process resulting in azo-ligand [4-((8-hydroxyquinolin-7-yl)- N(4-methylisoxazol-3-yl) benzene sulfonamide]. The azo ligand was identified by using spectroscopic techniques to detect and characterize the formation of ligand and complexes of Ni2+, Pt4+, Pd2+, and Rh3+ metal ions, and to determine the chelating behavior of ligand and also its bind position. All complexes have a [1:1] [M-ligand] ratio and all complexes are nonelectrolytes and most of the complexes have octahedral geometry, while Pd2+complex gave square planer geometry and Ni2+ complex indicate tetrahedral geometry. Therma

Objectives: The study objectives are to determine the impact of education program upon the academic nurses'
practice concerning documentation of nursing sheets, and to find out the relationship between nurses knowledge
and their demographic characteristics, which include age, sex, and years of experience in medical and surgical
wards.
Methodology: A quasi- experimental study was carried out at the medical and surgical wards in teaching
hospitals in Sulaimani governorate from the beginning of March up to June 2007٠
To reach the objectives of the study anon-probability (purposive) sample of (25) academic nurses who work in
the medical and surgical wards in teaching hospitals.
The data were collected through the use

     The earth's surface comprises different kinds of land cover, water resources, and soil, which create environmental factors for varied animals, plants, and humans. Knowing the significant effects of land cover is crucial for long-term development, climate change modeling, and preserving ecosystems. In this research, the Google Earth Engine platform and freely available Landsat imagery were used to investigate the impact of the expansion and degradation in urbanized areas, watersheds, and vegetative cover on the land surface temperature in Baghdad from 2004 to 2021. Land cover indices such as the Normalized Difference Vegetation Index, Normalized Difference Water Index, and Normalized Difference Built-up Index (NDVI, NDWI, an