The importance of earnings quality begin increase in recent year . Particulary after collapse the big companies in U.S.A When the Stock Prices of this Companies negative impact after reporting of transitory & unrealized earnings in the iterim reports , in the same time took to this earnings as absis of Future Predictions .

Many of acadmic researchers discusses empirical measures that used to assessments of earnings quality from the perspective of decision usefulness that represent core of FASB's conceptual Framework , and to the economic – based definition of earnings , developed by (Hicks) in 1939.

Tise research attempt to test som of earnings quality measures in commercial

This study examined the effects of water scarcity on rural household economy in El Fashir Rural Council / North Darfur State- western Sudan. Both quantitative and qualitative methods were used as to get a deeper understanding of the impact of water scarcity on the rural house economy in the study area. 174 households out of 2017 were selected from 45 villages which were distributed in eight village councils forming the study area. Statistical methods were used to manipulate the data of the study. The obtained results revealed that water scarcity negatively affected the rural household economy in the study area in many features. These include the followings: much family efforts and time were directed to fetch for water consequentl

Dates are considered one of the most important foods consumed in Arab countries. Dates are commonly infested with the sawtoothed grain beetle, Oryzaephilus surinamensis. Consequently, the date yield, quantity, and quality (economic value and seed viability) are negatively affected. This study was designed to investigate the effectiveness of air evacuation as eco-friendly and safe control method against adult O. surinamensis. Insects were obtained from the infested date purchased from a private store in sakaka city, Aljouf region, Saudi Arabia. Air evacuation (using a vacuum pump) and food deprivation were applied to O. surinamensis, and insect mortality was observed daily in comparison with the control group (a

The current research discusses the jurisprudence of the argumentative meaning in the Qur’an, and it is one of the general methods of responses in the Qur’an, as well as the argumentative approach to the recitations of the readers and directing their meanings. I have chosen a model for three verses from Surat Al-An’am, in which there are seven frequent recitations and seven odd ones, on a topic related to theology and faith; It forms the centerpiece of the argument verses in Surat Al-An'am; It contains the jurisprudence of dealing with infidels and dissenters, turning away and forbidding insulting what they claim besides God in the event of corruption, and God Almighty’s decree and wisdom in the occurrence of unbeli

Abstract

The Research "Surah At-Talaq between Commentators and Jurists" is summarized in the objectives of the Surah, clarifying the meanings of the verses of the rulings contained therein by mentioning the statements of the commentators, with mentioning the most acceptable of those meanings when a difference arises, explanation of the provisions of the Surah, with a statement of sayings of the  four religious schools of Islamic jurisprudence, in summary, due to the narrowness of the place, and the most acceptable of them.

The research addresses (9) topics, which are: the objectives of Surah At-Talaq, prohibition of divorce during menstruation, testifying retract and divorce, irrevocably divo

Abstract The current research aims to identify the most prominent beliefs about coronavirus of Baghdad University students, as well as to identify the prominent beliefs toward coronavirus of male and female students. To achieve the research objectives, a questionnaire of (15) items was administered to a sample of (600) male and female students collected from ten different colleges at the university of Baghdad. The findings of the research illustrated that item (8) took priority as students believe there is a misleading about coronavirus spreading by governments, item (2) which indicated that coronavirus is man-made took level two, followed by item (10), it proposes that coronavirus emerged from the American military base in china. Additiona

Abstract This research investigates how activated carbon (AC) was synthesized from potato peel waste (PPW). Different ACs were synthesized under the atmosphere's conditions during carbonation via two activation methods: first, chemical activation, and second, carbon dioxide-physical activation. The influence of the drying period on the preparation of the precursor and the methods of activation were investigated. The specific surface area and pore volume of the activated carbon were estimated using the Brunauer–Emmett–Teller method. The AC produced using physical activation had a surface area as high as 1210 m2/g with a pore volume of 0.37 cm3/g, whereas the chemical activation had a surface area of 1210 m2/g with a pore volume of 0.34 c

Abstract:Two-dimensional crystal has been achieved and controlled with the aid of DC electric field applied between two electrodes at 5 millimeters separating distance between them. Sol-gel method has been used to prepared nanosilica particle which used in this work as well as TiO2 nanopaowder. The assembly of the silica particles is due to the interaction between the electrical force, the particles dipole, and the interaction between the particles themselves. When a DC voltage is applied, the particles accumulated and crystallized on the surface between the electrodes. The Light diffraction demonstrates that the hexagonal crystal is always oriented with one axis along the direction of the field. The particles disassemble when the field is

Objectives: Assess nurses` practices for children with chemical poisoning, and find out relationship between nurses` socio- demographic data and their practices for children with chemical poisoning.

Methodology: A descriptive correlational design used to achieve the purpose of the study, the study was conducted at Al-Basrah Hospital for Maternal and Children throughout the period 12^th of September 2021 to 10^th of October 2022. A non- probability sample of (30) nurse at emergency department was selected. The instrument of the study was constructed based on previous literatures that related to study project, which include nurses` socio-demographic data and questionnaire format

ِabstract:In this research we prepared nanofibers by electrospinning from poly (Vinyl Alcohol) /TiO2. The spectrum of the solution (Emission) was studied and found to be at 772 nm, several process parameters were such as concentration of TiO2 , and the effect of distance from nozzle tip to the grounded collector (gap distance). The result of the lower concentration of, the smaller the diameter of nanofiber is. Increasing the gap distance will affect nanofibers diameter.