The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

Four samples of the Se55S20Sb15Sn10 alloy were prepared using the melting point method. Samples B, C and D were irradiated with (6.04×1010, 12.08×1010 and 18.12×1010 (n.cm-2s -1 ) of thermal neutron beam from a neutron source (241Am-9Be) respectively, while sample A was left not irradiated. The electrical properties were assessed both before and after the radiation. All irradiated and non-irradiated samples show three conduction mechanisms, at low temperatures, electrical conductivity is achieved by electron hopping between local states near the Fermi level. At intermediate temperatures, conduction occurs by the jumping of electrons between local states at band tails. At high temperatures, electrons transfer between extended stat

Awsaj (Lycium barbarum) is a plant belong to family Solanaceae serves as a good source of bioactive compounds like phytosterols which have many important biological activity. Literature survey available so far revealed that there was no studies about Iraqi wild Awsaj phytosterols especially B-sitosterol, there for the objective of this study was to examine the efficiency of ultrasound assisted extraction (probe and bath) as compared to the conventional (Soxhlet) extraction method for extraction of phytosterols especially B-sitosterol from fruits, leaves, stems and roots of Iraqi wild Awsaj plant. This goal was achieved by comparing the extraction mass yield, also by a quick and easy approach for identification and quantification of bioac

In The Name of Allah Most Gracious Most Merciful

It is no secret to everyone that the endowment is an important nucleus for the prosperity of Islamic civilization, especially in the fields of education, health, economy, and defensive military actions that fall within the door of jihad, and so on. Al-Ashraf, Qom Al-Quds, Cairo, and other parts of the Islamic world. What we will see in the research.

The research aims to identify the impact of using the electronic participatory learning strategy according to internet programs in learning some basic basketball skills for middle first graders according to the curricular course, and the sample of research was selected in the deliberate way of students The first stage of intermediate school.As for the problem of research, the researchers said that there is a weakness in the levels of school students in terms of teaching basketball skills, which prompted the researchers to create appropriate solutions by using a participatory learning strategy.The researchers imposed statistically significant differences between pre and post-test tests, in favor of the post tests individually and in favor of

This research display a selected sample of Regelson's texts, there were interrelations and interactions unfolded so as to show his creativity in the employment of religious texts. In the story "In the Youth of Moses", he inter-texted the episode of the Prophet Moses from the Torah, the Source of legislation, to signify a legislative issue needed by the community. As for the story of "Samson, One of the Falling", he originated the character of The Judge Samson by alluding to the Book of the Judges, which is the Book which reminded of the defeat and slavery of the Palestinians by a Jewish leader, as is related in Jewish religious texts. Further, and the story of "And Haman Said", he chose the story of the Queen Esther from the Book of Esth

The development of a reversed phase high performance liquid chromatography fluorescence method for the determination of the mycotoxins fumonisin B1 and fumonisin B2 by using silica-based monolithic column is described. The samples were first extracted using acetonitrile:water (50:50, v/v) and purified by using a C18 solid phase extraction-based clean-up column. Then, pre-column derivatization for the analyte using ortho-phthaldialdehyde in the presence of 2-mercaptoethanol was carried out. The developed method involved optimization of mobile phase composition using methanol and phosphate buffer, injection volume, temperature and flow rate. The liquid chromatographic separation was performed using a reversed phase Chromolith® RP-18e column

In this thesis, we introduce eight types of topologies on a finite digraphs and state the implication between these topologies. Also we studied some pawlak's concepts and generalization rough set theory, we introduce a new types for approximation rough digraphs depending on supra open digraphs. In addition, we present two various standpoints to define generalized membership relations, and state the implication between it, to classify the digraphs and help for measure exactness and roughness of digraphs. On the other hand, we define several kinds of fuzzy digraphs. We also introduce a topological space, which is induced by reflexive graph and tolerance graphs, such that the graph may be infinite. Furthermore, we offered some properties of th

One of the concerns of adopting an e-voting systems in the pooling place of any critical elections is the possibility of compromising the voting machine by a malicious piece of code, which could change the votes cast systematically. To address this issue, different techniques have been proposed such as the use of vote verification techniques and the anonymous ballot techniques, e.g., Code Voting. Verifiability may help to detect such attack, while the Code Voting assists to reduce the possibility of attack occurrence. In this paper, a new code voting technique is proposed, implemented and tested, with the aid of an open source voting. The anonymous ballot improved accordingly the paper audit trail used in this machine. The developed system,