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

 The species Cyclops varicans G.O.Sars (Which was recorded for the first time in Iraq ) was chossen to study the effect of photoperiods on the species reproduction growth . The chossen photoperiods were 0:24 , 12: 12 , and 24 : 0  L.D.  The data showed obvious statistical effect of photoperiods specially  24 : 0   L.D. on the mean of clutch size ,  produced eggs , no. of nauplei  , transformation time of  nauplius I to copepodid I and transformation time of copepodid I to adult stage . The data also showed uneven effects of photoperiods on the number and maturation period of both males and females . Temperature , transparency , PH , and electrical conductivity also have been studied for the ad

  We have studied the effect of gamma irradiation on the optical transmission, absorbance, absorption coefficient,  and Urbach energy for (PMMA- doped red methyl) film deposited by using solvent casting method .The optical transmission (T %) in the wavelength range (1901100 ) nm of films was measured , it was seen that all the parameters were affected by gamma irradiation.

The influence of the reaction gas composition during the DC magnetron sputtering process on the structural, chemical and optical properties of Ce-oxide thin films was investigated. X-ray diffraction (XRD) studies confirmed that all thin films exhibited a polycrystalline character with cubic fluorite structure for cerium dioxide. X-ray photoelectron spectroscopy (XPS) analyses revealed that cerium is present in two oxidation states, namely as CeO2 and Ce2O3, at the surface of the films prepared at oxygen/argon flow ratios between 0% and 7%, whereas the films are completely oxidized into CeO2 as the aforementioned ratio increases beyond 14%. Various optical parameters for the thin films (including an optical band gap in the range of 2.25–3.

Exposure to cryogenic liquids can significantly impact the petrophysical properties of rock, affecting its density, porosity, permeability, and elastic properties. These effects can have important implications for various applications, including oil and gas production and carbon sequestration. Cryogenic liquid fracturing is a promising alternative to traditional hydraulic fracturing for exploiting unconventional oil and gas resources and geothermal energy. This technology offers several advantages over traditional hydraulic fracturing, including reduced water consumption, reduced formation damage, and a reduced risk of flow-back fluid contamination. In this study, an updated review of recent studies demonstrates how the

Background: Coronavirus disease 2019 (COVID-19) is
one of the updated challenges facing the whole world.
Objective: To identify the characteristics risk factors that
present in humans to be more liable to get an infection
than others.
Methods: A cross-sectional study was conducted for
positively confirmed 35 patients with polymerase chain
reaction in Wasit province at AL-Zahraa Teaching
Hospital from the period of March 13th till April 20th. All
of them full a questionnaire regarded by risk factors and
other comorbidities. Data were analyzed by SPSS version
23 using frequency tables and percentage. For numerical
data, the median, and interquartile range (IQR) were used.
Differences between categoric

Background: Dental caries is a disease occurs in the world in both developed and developing countries, it is still widespread among children and it can be controlled but not eliminated , most of tooth loss occurs due to dental caries and its complications. The aim of this study was to estimate the occurrence, and severity of dental caries and treatment needs among kindergarten children in Al-Basrah governorate. Materials and methods: The sample consisted of 1000 kindergarten children at age of 4-5 years old (445 boys and 555 girls) from urban areas in Al-Basrah city. Diagnosis and recording of dental caries and treatment needs were done according to the criteria of WHO (1987). Results: The percentage of dental caries was (80.8%) of the tota