The main aim of this research study is to point out the vital importance of high-quality exterior audits to limit discretionary accounting, as it could distort a company’s commercial results. The research introduces a well-founded hypothesis on the preventive powers of high-quality audits, as it can act as a strong exterior control. The research focuses on testing the complex relationship between earnings management and investors’ behavior within the public-listed companies from the food industry. The research gathers credible annual comprehensive data from thirty-five publicly-listed firms from the United States. It encompasses the twenty years prior to 2024, as it includes the twenty years prior to 2024. Additionally, the gathered dat

مع ان افلاطون في الفصلين  السابع والعاشر من جمهوريته يعري المسرح بوصفه عالما زائفا يعج بالأخيلة التي يتوجب على المرء ان ينبذها ويتمسك بعالم الحقيقة، الا إن هذا لا يعدم الأثر البالغ الذي تركتهُ أرائهُ على المسرح، قديمهُ وحديثهُ،تجربهً وتنظيرا .إن حكايته الإستعارية للكهف ،والتي تعد مسرحةً للأفكارِ، إن هي إلا وسيلة ينفذ من خلالها الى جوهر المسرح. لذا فان مسرحية ونظرية الكهف  قد اصبحت حجر الزاوية في ما قد اص

Electronic learning was used as a substitute method for learning during the COVID-19 pandemic to conduct scientific materials and perform student assessment; this study aimed to investigate academic staff opinions toward electronic education. A cross-sectional study with a web-based questionnaire distributed to academic staff in different medical colleges in Iraq. After de-identification, data were collected and analyzed with statistical software to determine the significance between variables. A total of 256 participants were enrolled in the study: 83% were not satisfied or neutral to online learning, 80% showed a poor benefit from delivery of the practical electronic knowledge and 25% for theoretical sessions with a significant difference

Previous reports demonstrated the effectiveness of silibinin hemisuccinate as a potential intraocular pressure-lowering agent. The exact mechanism by which silibinin exerted this effect has not yet been documented, but might suggested to interfere with aqueous humor formation. The present study was designed to evaluate the comparative efficacy of silibinin as IOP lowering agent to that of betaxolol in normotensive rabbits, and the interaction of silibinin with betaxolol as a way for investigating the possible mechanism of action of silibinin in this respect. The effects of instillation of 0.75% silibinin solution and 0.5% betaxolol eye drops in the eyes of normotensive rabbits were evaluated using indentation tonometry. The results showe

Abstract:

     Due to the importance of technology and the accompanying changes of the environment affecting companies that use the technology mainly in their work, especially as most companies live in an unstable dynamic environment, which motivated the researchers to choose the International Company for smart card (Keycard) as a field of research and find ways to them to face Those changes.

     The problem of the study was "limited attention to the components of technological change", which included research and development, innovation and information technology, which had an impact on the design decisions of the process (process selection, cust

This study was designed to investigate the effect of the Clenbuterol drug in some physiological parameters of Liver, Kidney function and lipidprofie concentration. Fourty adult male rabbits were used in this study. The animals were randomly divided into four groups,the first group was given distilled water (control) ,while the other third groups were given (2,4,6 µg/kg) of Clenbuterol drug for 30 days. Blood samples were collected after 14 and 30 days of the treatment for biochemical study. Drug caused non significant increase(P<0.05)in the AST and ALT enzymeactivity in second and third groups during treatment period ,while we note a significant increase(P<0.05) in both AST,ALT enzyme level in fourth group compared with control group , as

The study aimed to prepare quick response codes to learn some of the technical skills of the second graders in the Faculty of Physical Education and Sports Sciences. The experimental method was used in the design of the experimental and control experimental and control groups. The research sample was represented by second-graders in the College of Physical Education and Sports Sciences / University of Baghdad, and by lot, the second division (a) was chosen to represent the experimental group that applied the inverse method using the QR code, and the second division (g) to represent the control group and applied the traditional method. (10) Students per group. After the tribal tests, his main experiment was carried out for 10 weeks with one