Abstract                                                                     

This research aims to study the reflection of accounting for contingent assets and liabilities and provisions on Faithful Representation characteristic of accounting information, To achieve this goal has been questionnaire design has been distributed to research sample, which consists of (50) li

Hydromorphometric analysis as a method is considered one of the most reliable and used methods in solving hydrological problems. Where it is possible to know the volume of runoff and the rest of the elements that enter into the water balance. Geographical Information System and Remote Sensing is the technique that used the hydro-morphometric analysis of the Wadi Al-Mohammadi basin. Wadi Al-Mohammadi, located in the Western Desert, is one of the main valleys that flow into the Euphrates River. It is considered an important basin, because of its many characteristics, including its relatively large area and the amount of water drained through, which is used mainly in watering livestock and agriculture, in addition to industrial purposes suc

Unmanned aerial vehicles (UAVs) can provide valuable spatial information products for many projects across a wide range of applications. One of the major challenges in this discipline is the quality of positioning accuracy of the resulting mapping products in professional photogrammetric projects. This is especially true when using low-cost UAV systems equipped with GNSS receivers for navigation. In this study, the influence of UAV flight direction and camera orientation on positioning accuracy in an urban area on the west bank of the Euphrates river in Iraq was investigated. Positioning accuracy was tested in this study with different flight directions and camera orientation settings using a UAV autopilot app (Pix4Dcapture software

The research aims to identify the tax policy strategy adopted in Iraq after the change of the tax system in 2003 and beyond, and then make a comparison of the two strategies on corporate data whether they are charged with progressive tax rates and after the change of the system as the tax rates became fixed, and then indicate the changes In the tax proceeds, and knowing the dimensions of the approved tax policy, is it a tax reform strategy or a strategy to attract investments.

The research started from the problem of exposure of the Iraqi tax system to several changes in the tax strategy from 2003 until now, as this led to a reflection on the technical organization of taxes, in terms of the tax exemption.And these many amendments

This research includes problems that facing the philosophy of education in the variables of knowledge and Informatics society (techno _ social).

 The problematic research included three questions:

 1- What are the concepts and characterization related to the problematic of relationship between the philosophy of education and informatics variables (techno - social).

2-What kind of problems facing speech philosophy of education in the variables information (techno - social)

  3 - What are the perceptions of educational proposed to address problematic philosophy of education in the scope of human (human nature) and (values ​​and morals), in addition the research may explain the co

In this paper, we used two monomers, 3,3',4,4'-benzophenone tetracarboxylic dianhydride (BTDA) and m,m'-diaminobenzophenone (m, m’-DABP), to produce polyamide acid and then converted it to polyimide (PI). The effects of phosphoric acid (H₃PO₄) molarity (1, 2, and 3 M) on the structural, thermal, mechanical, and electrical characteristics of the polyimides/polyaniline (PI/PANI) nanocomposites were studied. Two sharp reflection peaks were developed by the addition of PANI to PI. When 3 M H₃PO₄ is added, the crystalline sharp peak loses some of its intensity. The complex formation of PI/PANI-H₃PO₄ was confi

Rhizobium bacteria was isolated from the root nodules of Medicago sativa plants and, based on morphological and some biochemical properties, it was characterized as Sinorhizobium meliloti. We studied the ability of this isolate, as well as that of Agrobacterium rhizogenes R1601, to produce the auxin  indole acetic acid (IAA). For purposes of control, both isolates, in the absence of tryptophan-L, were similarly tested. The identification of IAA was achieved by checking the colour reactions with Salkowski’s reagent. Low amounts (23, 69 and 26,77 µɡ/ml) of IAA were produced by S.meliloti and A.rhizogenes after 24 and 72 hours of incubation, respectively. S.meliloti was

This contribution provides an atomistic understanding into the impact of W, Nb, and Mo co-substitution at Hf-site of cubic HfO2 lattice to produce Hf1−xTMxO2 system at x = 25%. The calculations have been performed under the framework of density functional theory supported by Habbured parameter (DFT+U). Structural analysis demonstrates that the recorded lattice constants is in good coherence with the previously published results. For the lattice parameters, contraction by 1.33% comparing with the host system has been reported. Furthermore, the doping effect of TM on the band gap leads to its reduction in the resulting Hf0.75TM0.25O2 configurations. The partial density of states (PDOS) indicate that hybridization through localized electroni

Abstract Background: This study is aimed to assess the maxillary incisors’ root position, angulation, and buccal alveolar bone thickness in both genders and different classes of malocclusion using cone‑beam computed tomography (CBCT). Materials and Methods: Two hundred and six CBCT images were gathered and analyzed by three‑dimensional On‑Demand software to measure the variables of 803 maxillary central and lateral incisors. Genders and class difference was determined by unpaired t‑test, one‑way ANOVA, and Chi‑square tests. Results: Buccal root position of the maxillary incisors accounted for in the majority of the cases followed by the middle and palatal positions. The thickness of alveolar bone appears to have nearly the sam