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 study, concentrations of radon and uranium were measured for twenty six samples of soil. The radon concentrations in soil samples measured by registrant alpha-emitting radon (²²²Rn) by using CR-39 track detector. The uranium concentrations in soil samples measured by using registrar fission fragments tracks in CR-39 track detector that caused by the bombardment of U with thermal neutrons from ²⁴¹ Am-Be neutron source that has flux of 5 ×10³n cm^-2 s^-1.
The concentrations values were calculated by a comparison with standard samples The results show that the radon concentrations are between (91.931-30.645Bq/m³).
The results show that also the uranium concentrat

A method is developed for the determination of iron (III) in pharmaceutical preparations by coupling cloud point extraction (CPE) and UV-Vis spectrophotometry. The method is based on the reaction of Fe(III) with excess drug ciprofloxacin (CIPRO) in dilute H2SO4, forming a hydrophobic Fe(III)- CIPRO complex which can be extracted into a non-ionic surfactant Triton X-114, and iron ions are determined spectrophotometrically at absorption maximum of 437 nm. Several variables which impact on the extraction and determination of Fe (III) are optimized in order to maximize the extraction efficiency and improve the sensitivity of the method. The interferences study is also considered to check the accuracy of the procedure. The results hav

Tungsten inert gas arc welding–based shaped metal deposition is a novel additive manufacturing technology which can be used for fabricating solid dense parts by melting a cold wire on a substrate in a layer-by-layer manner via continuous DC arc heat. The shaped metal deposition method would be an alternative way to traditional manufacturing methods, especially for complex featured and large-scale solid parts manufacturing, and it is particularly used for aerospace structural components, manufacturing, and repairing of die/molds and middle-sized dense parts. This article presents the designing, constructing, and controlling of an additive manufacturing system using tungsten inert gas plus wire–based shaped metal deposition metho

Background In recent years, there has been a notable increase in the level of attention devoted to exploring capabilities of nanoparticles, specifically gold nanoparticles AuNPs, within context of modern times. AuNPs possess distinct biophysical properties, as a novel avenue as an antibacterial agent targeting Streptococcus Mutans and Candida Albicans. The aim of this study to create a nano-platform that has the potential to be environmentally sustainable, in addition to exhibiting exceptional antimicrobial properties against Streptococcus Mutans as well as Candida Albicans. Methods this study involved utilization of Pelargonium Graveolens leaves extract as a cost effective and environmentally sustainable app

The specific activities of the natural radionuclides U-238 and Th-
232 and K-40 in 14 soil samples collected from different sites from
AL-Mustansiriyah university at two depths (topsoil "surface" and
20cm depth) were be investigated using gamma ray spectrometer
3"x3" NaI(Tl) scintillation detector.
The analysis of the energy spectra of the soil samples show that
these samples have specific activities ranging with (16.08-51.11)
Bq/kg for U-238, (14.79-52.29) Bq/kg for Th-232 and (191.08-
377.64) Bq/kg for K-40, with an average values of 29.37, 34.14 and
289.62 Bq/kg for U-238, Th-232, k-40 respectively. The radiation
hazard parameters of the natural radionuclides; radium equivalent
activity (Raeq), gamma a

This study presents a mathematical model describing the interaction of gut bacteria in the participation of probiotics and antibiotics, assuming that some good bacteria become harmful through mutations due to antibiotic exposure. The qualitative analysis exposes twelve equilibrium points, such as a good-bacteria equilibrium, a bad-bacteria equilibrium, and a coexisting endemic equilibrium in which both bacteria exist while being exposed to antibiotics. The theory of the Sotomayor theorem is applied to study the local bifurcation around all possible equilibrium points. It’s noticed that the transcritical and saddle-node bifurcation could occur near some of the system’s equilibrium points, while pitchfork bifurcation cannot be accrued at

In The Name of Allah Most Gracious Most Merciful

In this research, I will deal with the significance of the imperative and the disagreement of the fundamentalists in the general requirement by dividing it into an introduction and two sections. , and the appropriate indication.