Abstract

The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users  of financial statements who depend on reported earnings in their deci

The novel Vierordt’s approach, or simultaneous equation method, was created and validated for the concurrent determination of vincristine sulfate (VCS) and bovine serum albumin (BSA) in pure solutions utilizing UV spectrophotometry. It is simple, precise, economical, rapid, reliable, and accurate. This method depends on measuring absorbance at two wavelengths, 296 nm and 278 nm, which correspond to the λ_max of VCS and BSA in deionized water, respectively. The calibration curves of VCS and BSA are linear at concentration ranges of 10–60 μg/mL and 200–1600 μg/mL, with correlation coefficient values (R²) of 1 and 0.999, respectively. The limits of detection (LOD) and quantification (LO

Abstract:

   Witness the current business environment changes rapidly reflected on the performance of the facility wishing to stay , which is no longer style reaction enough to handle installations with their environment , and quickly began to lose its luster with the emergence of a message and the vision of contemporary business environment from a set of parts interacting with each other and the concept of behavioral includes all dimensions of performance, it is imperative to adopt a system installations influence variables and positive interaction through the development of strategic plans and the use of implementation and follow-up strategies to ensure the effectiveness of the method for meas

The effect of cognitive trips via the Internet (web quest) accompanying practical lessons in learning some basic handball skills for female students

Abstract

Objective(s): To evaluate blended learning in nursing education at the Middle Region in Iraq.

Methodology: A descriptive study, using evaluation approach, is conducted to evaluate blended learning in nursing education in Middle Region in Iraq from September 26^th, 2021 to March 22^nd, 2022. The study is carried out at two Colleges of Nursing at the University of Baghdad and University of Tikrit in Iraq. A convenient, non-probability, sample of (60) undergraduate nursing students is selected. The sample is comprised of (30) student from each college of nursing, Self-report questionnaire is constructed from the literature, for e

Background: The efficacy of educational strategies is crucial for nursing students to competently perform pediatric procedures like nasogastric tube insertion. Specific Background: This study evaluates the effectiveness of simulation, blended, and self-directed learning strategies in enhancing these skills among nursing students. Knowledge Gap: Previous research lacks a comprehensive comparison of these strategies' impacts on skill development in pediatric nursing contexts. Aims: The study aims to assess the effectiveness of different educational strategies on nursing students' ability to perform pediatric nasogastric tube insertions. Methods: A pre-experimental design was employed at the College of Nursing, University of Baghdad, i

The proliferation of many editing programs based on artificial intelligence techniques has contributed to the emergence of deepfake technology. Deepfakes are committed to fabricating and falsifying facts by making a person do actions or say words that he never did or said. So that developing an algorithm for deepfakes detection is very important to discriminate real from fake media. Convolutional neural networks (CNNs) are among the most complex classifiers, but choosing the nature of the data fed to these networks is extremely important. For this reason, we capture fine texture details of input data frames using 16 Gabor filters indifferent directions and then feed them to a binary CNN classifier instead of using the red-green-blue

DBN Rashid, IMPAT: International Journal of Research in Humanities, Arts, and Literature, 2016 - Cited by 5

QJ Rashid, IH Abdul-Abbas, MR Younus, PalArch's Journal of Archaeology of Egypt/Egyptology, 2021 - Cited by 4

Purpose:  The research aims to explore the impact Business Intelligence System (BIS) and Knowledge Conversion Processes (KCP) in the Building Learning Organization (LO) in KOREK Telecom Company in Baghdad city.

Design/methodology/approach: in order to achieve the objectives of the research has been the development of a questionnaire prepared for this purpose and then has tested the search in the telecommunications sector, representatives of one of the telecommunications companies in Baghdad city, has therefore chosen KOREK Telecom company as a sample for research, and the choice was based on the best standard international companies to serve mobile communications in terms o