The use of Conservatism  significant impacts on the financial statements and thus on financial reporting which is produced by these lists so Rate Some of the professionals that the principle of accounting while Rate of others as a constraint, and brought this category based on the uses of this restriction sometimes used the accountant this restriction and especially with the uncertainties in the Sometimes it may collide with some of the cases in which the accountant may be forced to leave in custody as a result of emergence of economic events that gave rise to rights or future commitments should be disclosed.

The emergence in custody mainly was due to the uncertainty and its essence is to report on a

The purpose of this study is to investigate the capability of bacterial DNA
compared to bacterial lysate in stimulating arthritis using rat model. One hundred
mid-stream urine specimens were collected during November 2012 to January 2013,
from patients suffering from urinary tract infections attending hospitals in Baghdad,
Iraq. Susceptibility of Staphylococcus aureus isolates to antibiotics was examined.
Twenty five isolates were identified as S. aureus and they developed multi drug
resistance. S. aureus S1 lyaste and its DNA were intra-articulary injected in rats. The
levels of IL-6, anti-ds DNA Ab and leukocytes count were measured. In general, IL-
6, anti-ds DNA Ab and leukocytes count were significantly highe

The field work to study morbidity & nutritional status of 3828 child aged between 659 months in Basra, Misan and Thi Qar governorate.  The results indicated that 14%, 11.7% and 5.4% of the children suffer from diarrhea, Fever & Acute Respiratory Infection (API) respectively. While the prevalence of malnutrition for the children at the three governorate indicated that the chronic was 24.8%, 25.1% and 23%, general malnutrition was 17.1%, 21.4% and 22% where as the acute malnutrition was 9.2, 9.4 and 14.2 respectively.

   The presnty study included physical , chemical  and phycological study of choosen one station in  Habbaniya lake to investigat the diurnal variation at each hour along the 24 hours . Water temperature showed clear variations and coincided with the air temperature of study , Habbaniya Water was alkaline with pH more than 7 without clear diurnal variations . Conductivity , Total hardness , Calcium and Magnesium values showed no clear varitions . Chloride and Salinity values appeared relatively stable . The data showed a relative increasing in Dissolve oxygen values during the night hours.On the other hand the alkalinity and acidity values were unstable during the 24 hours of the study. According to the quantitative s

Micro wind turbines are generally used in remote locations, and it is difficult and expensive to repair faults which forced the need for condition monitoring and fault diagnosis which has not been used extensively for small turbines. The possibility of utilizing Fast Fourier Transform (FFT) for diagnosis the faults of broken rotor bar in squirrel cage induction motor of a micro wind turbine was investigated. Monitoring and analysis the current spectrum can be effective for diagnosis the early stage of faults and avoid complete catastrophic failure in the motor by powerful virtual instruments and LabVIEW software as an integral part of this instrumentation. Combination advanced signal processing technique with computerized signal processi

Paul Auster's City of Glass is here singled out as representative of the writer's The New
York Trilogy. All throughout his novelistic career, Auster has been working on a pseudothesis
that adheres to a certain aesthetic of disappearance. The study engages this Austerian
aesthetic apropos of certain theoretical stretches such as the Emersonian "Not Me", the
Thoreauvian "interval" or "nowhere", the Deleuzian "nomadic trajectory", the Derridian
"grammè" or "specter", and the Baudrillardian "disappearance". The city of the novel's titling
is here seen as the trope of all that which has already disappeared, and hence it is seen as the
space (mise en scène) where the perfect crime of the murder of the real is to be thoro

In our research, several different Statics solutions have been implemented in the processing of seismic data in the south of Iraq for (2D) line seismic survey (AK18)  of Abu-khama project with length 32.4 Km and their corresponding results have been compared in order to find optimum static solutions. The static solutions based on the tomographic-principle or combining the low frequency components of field statics with high frequency ones of refraction statics can provide a reasonable static solution for seismic data in the south of Iraq. The quality of data was bad and unclear in the seismic signal, but after applying field statics there is an enhancement of data quality. The Residual static correction improved the qualities of seis

The relationship between chronic hepatitis B virus and Helicobacter pylori infection was evaluated to determine, seventy five patients with chronic hepatitis B infection (8-70 years) were investigated. The results were compared with the results of 50 healthy volunteers. Anti-H. pylori antibodies IgA and IgG were measured by Indirect fluorescent antibody test (IFAT) in sera of patients and healthy groups. The percentage of anti-H.pylori IgA antibodies (26.67%) were significantly (P<0.01) higher than healthy control group. While, no significant difference was found between the percentages of anti-H. pylori IgG antibodies (48 %) in patient sera and these kind of antibodies in sera of healthy control group (P > 0.05). The present results indica

This study includes collection of 70 swabs samples of burns from patients were
admitted in three hospitals (Baghdad, Al- Numaan and burns injuries Hospital). All
swabs samples were cultured on blood and MacConkey agar media to isolate and
identify pathogenic bacteria according to their morphological , biochemical and
growth characters. Growth of bacteria on selective media showed the following
results: Pseudomonas aeroginosa 44.28% , Klebsiella pneumonia 30% ,
Staphylococcu saureus 8.57% , Escherichia coli 4.28% , Proteus vulgaris 4.28 % ,
Enterobacter spp. 5.71% , Acinetobacter baumanni 2.89 %. Different concentrations
were prepared from leaves ethanolic crude extract of Catharanthus roseus , then the
anti-bac

It has become certain that the achievement of the purpose of the contract as a general asset is not affected by the person or qualities of the contractors, but the matter depends on the content of the contract because the achievement of the purpose of the contract is equal and identical no matter how different the person of the contractor is, however, the purpose of the contract may be affected by a certain person or a certain quality,   and thus the contract is not achieved by its content. This effect is known as the personal consideration which is a subjective issue, affecting the extent of transferring the contract effects to the successor, and then the achievement of the purpose of the contract depends on a certain person b