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

In this research (100* 40* 4 cm) solar cell panel was used in Baghdad at autumn season (2010), to get best solar cell panel angles experimentally, and then a mirror (40*50 cm) is use to concentrate incident sunlight intensity on a panel. At first case we get (Tilt angle ?P =60°and Surface Azimuth angle ?P =36°E) is the best angles and other case, we add a mirror at angle = 120° at bottom of panel, then we get output power (27.48watt) is bigger than without using a mirror (25.16watt). We can benefit from these cases in variety applications.

This study examines the vibrations produced by hydropower operations to improve embankment dam safety. This study consists of two parts: In the first part, ANSYS-CFX was used to generate a three-dimensional (3-D) finite volume (FV) model to simulate a vertical Francis turbine unit in the Mosul hydropower plant. The pressure pattern result of the turbine model was transformed into the dam body to show how the turbine unit's operation affects the dam's stability. The upstream reservoir conditions, various flow rates, and fully open inlet gates were considered. In the second part of this study, a 3-D FE Mosul dam model was simulated using an ANSYS program. The operational turbine model's water pressure pattern is conveyed t

Land Use / Land Cover (LULC) classification is considered one of the basic tasks that decision makers and map makers rely on to evaluate the infrastructure, using different types of satellite data, despite the large spectral difference or overlap in the spectra in the same land cover in addition to the problem of aberration and the degree of inclination of the images that may be negatively affect rating performance. The main objective of this study is to develop a working method for classifying the land cover using high-resolution satellite images using object based method. Maximum likelihood pixel based supervised as well as object approaches were examined on QuickBird satellite image in Karbala, Iraq. This study illustrated that

Samples of the green algae were collected from water of Shatt al-Arab in Garmat Ali in Basra. After purification, the green algae identified on Enteromorpha sp. The samples were dried and milled, then sulfated polysaccharides were extracted with hot water at 90°C precipitated with absolute ethanol, dialysed and lyophilized. The chemical composition was total sugars 56.4%, protein 1.3% and sulfur 19.7%. Antioxidation activity of sulfated polysaccharides was studied by four method and included estimation of ability of scavenging hydroxylated radicals, the results showed an increased in ability with increasing concentrations. Ability of scavenging and was 59.86% at the concentration of 2.5 mg/ ml, but BHT was 81.36%. Ability of scavenging

Background: There is a pronounced controversy regarding the dental and mental consequences of thumb sucking habit, which is a familiar nonnutritive pattern of sucking. Commonly, this behavior is harmless, yet those who sustain this pattern may have dental alterations and emotional difficulties. Children’s intelligence level influences their capabilities to judge, evaluate and handle priorities and/or problems profoundly and precisely. Thumb sucking habit might be a manner of liberating the psychological tenseness among several children. Objective: The purpose of this study is to assess the prevalence of thumb sucking habit and its relation to the eruption of permanent teeth and IQ among children aged 6-7 years old. Subjects and methods: I

This paper examines The Belle of the Belfast City by Christina Reid through the lens of trauma theory as outlined by Judith Herman and Cathy Caruth. The play depicts the influence of the Troubles in Northern Ireland as a religious and sectarian conflict between Protestants and Catholics on women. Reid's work is mainly about the reunion of three generations of working-class Protestant women during the time of the Anglo-Irish agreement in 1985.The play's female characters face many obstacles, including racism, forced migration, religious persecution, economic struggle, social exclusion, and abuse. The study presents how religion is used as a tool to justify violence against women. Women become targets of verbal and physical abuse, violence, a