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

Currently regions in the world are much affected with dust storms, rising and suspended dust, as Iraq is suffering of this state as well within an eye-catching manner, whereas the storms leave negative traces on environment and public health and many of the other vital utilities. This research aims to diagnosis of the reasons that resulted in increment of dust storms in Iraq basing on some recorded data and to be analyzed in conformity with the prevalent theories and concepts at the atmospheric science and environmental physics. Generally the study, has illustrated that the climate changes and increase of temperatures averages because of green house effect, that followed by clear changes at thermal wind and jet stream, that caused to ins

Pancreatic adenocarcinoma is one of the major causes of cancer death in the world. Alterations in p53 tumor suppressor gene

That interdependence in Islam is cooperation, love and fraternity and give and take
and let him look rich to the poor, every Muslim is himself liable hungry and poor no matter
how many races and colors. That interdependence is cruel, spending for God and is the
greatest supporter of charities that deal with housing, food and medicine for the unemployed
and needy, and social solidarity the consolidation of the values of brotherhood and love,
where is the greatest support of corrupt and concerted community and causes prosperity in
societies and has a significant impact on the unity of Muslims and their club and their
collection. The Islamic regime tops major systems in entrusting the achievement claimed the
lives of

The population density witnessed by the capital, Baghdad, due to successive wars and unemployment, is linked to the phenomenon of urbanization, which is a global phenomenon that means the increasing tendency of the rural population to reside in cities (urban), especially concentration in the capital, Baghdad. Therefore, the phenomenon of urbanization is associated with 3 terms: migration, countryside, and city. Migration is when a person or a group leaves their place of residence to move to live in another place with the intention of staying in the new place for a long time. As for the countryside: they are the areas surrounding cities usually, and the countryside is characterized by natural and agricultural areas and is considered an outle

Nanotechnology is a modern and developed technology, which have great importance in many fields of medicine (diagnosis and treatment). Also, it used to prevent and solve many problems related to animal production and health. The Nanosystems are including metallic nanoparticles, liposomes, polymeric Nanospheres, polymeric micelles, carbon nanotubes, functionalized fullerenes, polymer-coated Nanocrystals, dendrimers and Nanoshells. Our review showed a details classification of nanoparticles and their uses. Nanoparticles have several features depended on the size, colossal surface. The development of antibiotics nanoparticle is very important and has an excellent impact in treating bacterial infections wherever the antibiotics nanopar

This research was aimed to study the pollen morphology for the genus Pterocephalus(Vaill)  from Dipsacaceae family in Iraq, and to utilize these feathers in isolating the species as valuable taxonomic traits for enriching Iraqi flora. The study included characteristics of the type, shape, size, sculpturing and apertures, as well as determining the full dimensions using light microscopy as well as numerical analysis of this species and draw polygonal shapes and denderogram  convergence between species. The results of the study of pollen and polygonal forms showed significant differences in the characteristics at the level of each species, which helps to identification the genus species, as it was found that the pollen was a tricolp

In the last few years, following the relative stability of the political, economic, and security environments, Iraq has embarked on a transformation towards an ambitious program of automation across various sectors. However, this automation program faces numerous challenges, including significant investments in technology and training, addressing social impacts, and combating widespread illiteracy

If the Industrial Revolution has enabled the replacement of humans with machines, the digital revolution is moving towards replacing our brains with artificial intelligence, so it is necessary to consider how this radical transformation affects the graphic design ecosystem. Hence, the research problem emerged (what are the effects of artificial intelligence on graphic design) and the research aimed to know the capabilities and effects of artificial intelligence applications in graphic design, and the study dealt in its theoretical framework with two main axes, the first is the concept of artificial intelligence, and the second is artificial intelligence applications in graphic design. The descriptive approach adopted a method of content