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

The factorial analysis method consider a advanced statistical way concern in different ways like physical education field and the purpose to analyze the results that we want to test it or measure or for knowing the dimensions of some correlations between common variables that formed the phenomenon in less number of factors that effect on explanation , so we must depend use the self consistent that achieved for reaching that basic request. The goal of this search that depending on techntion of self consistent degree guessing for choosing perfect way from different methods for (orthogonal & oblique) kinds in physical education factor studies and we select some of references for ( master & doctoral) and also the scientific magazine and confere

Second language learner may commit many mistakes in the process of second language learning. Throughout the Error Analysis Theory, the present study discusses the problems faced by second language learners whose Kurdish is their native language. At the very stages of language learning, second language learners will recognize the errors committed, yet they would not identify the type, the stage and error type shift in the process of language learning. Depending on their educational background of English as basic module, English department students at the university stage would make phonological, morphological, syntactic, semantic and lexical as well as speech errors. The main cause behind such errors goes back to the cultural differences

This study aims to identify the impact of using the infrastructure of the Information Technology (IT) on the performance of human resources in the public universities. This process is done by doing research in the size, quality, and efficiency of the performance, also speed of achievement and simplification of procedures. Diyala University was chosen for the diagnosis through the opinions and attitudes of its employees.  Consequently, suggestions that contribute to improve the performance of the employees and thus its overall performance are obtained. Another objective of this study is identifying the human resources which are currently used in academic institutions and educational services systems because the significant role of th

The study seeks to identify e-governance requirements in human resources management, which are (administrative requirements, technical, human, financial, and security) which is a new style differs from the traditional management pattern, where work depends on multiple forms and methods of Tools, (e. g. computers and various electronic software), by relying on powerful information systems that help to make management decisions as quickly and less effortless and less expensive to keep up with the tremendous technological advancements in the field of information and communication technology revolution.

 The sample included 132 Person who constitute a position (Director General, assistant Director General, section managers and d

The research aims to determine the role of the practices of green human resources management in achieving requirements of environmental citizenship in the workplace, the General Company for Vegetable Oils was chosen for the application of field-side of research which represent one of the important industrial companies in Iraq, which suffers from poor Green human resources management applications, which reflected negatively on the development Environmental citizenship among Employees. The questionnaire use as a tool to collect data and information as well as field presence of the researcher, The research sample included (30) managers of departments and Division ,and through using statistical program (SPSS) the data has been analys

ABSTRACT:

The study aims at expounding the correlation and effect between the Human resource development strategy and Quality Municipality Service within a theoretical framework and a practical framework conducted at Directorate Of Municipalities in holy Karbala . The researcher found during a pilot study that there isn’t enough care paid by the Directorate Of Municipalities in developing its human resources using one strategy or a number of strategies and their effect on the Quality Municipality Service. Thus a number of research questions were set concerning the existence of clear perception in the Directorates Of Municipalities concerning the strategies of developing both the human resource an Qualit

Background: Crown preparation of vital teeth involve the removal of a sound tooth structure, and when enamel removed this lead to exposed dentin with an   increase in the number of open dentinal tubules also the diameter of dentinal tubules will increase, furthermore lead to increase movement of fluids inside the tubules all that causes post preparation sensitivity. The aim of this study is to evaluate the effect of desensitizing by Er:Cr:YSGG laser on shear bond strength of prepared tooth and resin cement. Materials and methods: Thirty sound maxillary premolars, grouped into three groups(n=10). Group A is the control group, group B irradiated by Er:Cr:YSGG laser with (0.25 W, 20 Hz, 1

The study investigates the relationship between the volatility of the Iraqi Stock Exchange Index (ISX), and the volatility of global oil prices benchmarks, Brent and West Intermediate Texas (WTI), in additional to the Iraqi Oil, Basra Crude Light (BSL) which represents the most exported Iraqi oil and the major influential factor on the Iraqi governmental revenues. Using monthly data covering the period: 1/2005-12/1205, econometrical and technical tools represented by Co-incretion, Vector Error Correction Model – VECM, Granger Causality, and Bollinger band were employed in order to explore the relationship between the variables.

The econometric analysis revealed the impact of the oil prices volatility on

Abstract
Objectives: The study aims to: (1) Find out the relationship among participants’ age, body mass index (BMI), and Health Belief Model (HBM) related to colorectal examinations among graduate students. (2) Investigate the differences in Health Belief Model constructs between the groups of age, gender, marital status, and education level among graduate students.
Methodology: A descriptive correlational study design which conducted in the College of Fine Arts – University of Baghdad. A convenience sample of 80 graduate students were included in this study. The data were collected by using a self-reported questionnaire which consisted of two parts (I) socio-demographic characteristics (II) Colorectal Cancer Screening Beliefs