Accounting changes have taken place in either the local or international level has led to more disclosure from companies, and that many of the economic units in order to attract investors to negotiate on its shares price in the stock market require amendments with respect to the information disclosed, Thus, the objective of this research is to analyze whether companies were research sample disclose contingent assets and liabilities and provisions in their annual financial reports with what brought him International Accounting Standards. It has been used descriptive analysis of annual financial reports for a sample of (50) listed company on the Iraq Stock Exchange were identified companies that disclose contingent assets and liabi

The performance of job effectively requires narrowing the meaningful routine activities and attempting employing the job procedures in favor of public welfare through adding the green impact as well as removing them from the red tapes which reflect the firmness of procedures, to enable the job parties to make their job independently, and pushing them to gain priority in the competition layer. This is not attaining easily amidst the regulatory problems expressed by the complication of procedures, the thing which make identifying the problem of the study through the following question:

Should we make the complex of procedures and their firmness a way to adopt the idea of the green regulatory tapes supportin

 The search aims to clarify pollution to negative effects on environment and to an increasing in the dangerous polluted materials that discharged out these factories. To make active procedures in order to limit the environmental pollution.   

 The search problem came from an assumption which has the researched factory is suffering from the lack of applying the international specification      ( ISO 14004 ). The research problem assimilated by these questions:

1. What is the level or organization in thinking of environmental system according to ISO 14004 .
2. What are the requirements used in researched factor

The effect of the treatments were the combination of ozone gaz with high
temperatures ( 35، 40 and 45C) and tempreture alone in addition to control treatment
treatments were tested on Egges and Pupae stages of hairy grain beetle
Trogoderma granarium (Everts). Results showed that( Z+H) and (H) treatments
were more lethally effective (100%mortality) than to control treatment on Egges
and Pupae stages of insect . The results also showed that first treatment(Z+H) was
more effective than the second treatment (H) on two stages , 1Tthe total1T 1Tkillings1T 1T100% (LT100)1T 1Tin eggs1T 1Treached at1T 1Tperiods1T 1T15.001T, 1T13.001T 1Thours and1T 1T18 minutes1T, respectively1T
with treatment of1T 1Tthe 1Tozone gaz with high

The special core analysis tests were accomplished on a set of core plugs for Mishrif Formation (mA, mB1, and mB2cde/mC units) in West Qurna/1 oilfield, southern Iraq. Oil relative permeability (K_ro) data and the Corey-type fit of the data as functions of the brine saturation at the core outlet face for individual samples in the water-oil imbibition process to estimate relative permeability measurements by the centrifuge method were utilized. Identical correlations for oil and water relative permeabilities were extracted by steady-state and unsteady-state methods. For the mA samples, the gas-water capillary pressure curves were within a narrow range (almost identical) indicating that mA is a homogeneous unit. Kro curves for thr

The presence of natural voids and fractures (weak zones) in subsurface gypsiferous soil and gypsum, within the University of Al-Anbar, western Iraq. It causes a harsher problem for civil engineering projects. Electrical resistivity technique is applied as an economic decipher for investigation underground weak zones. The inverse models of the Dipole-dipole and Pole-dipole arrays with aspacing of 2 m and an n-factor of 6 clearly show that the resistivity contrast between the anomalous part of the weak zone and the background. The maximum thickness and shape are well defined from 2D imaging with Dipole-dipole array, the maximum thickness ranges between 9.5 to 11.5 m. It is concluded that the 2D imaging survey is a useful technique and more

Nowadays, most of the on-chip plasmonic single-photon sources emit an unpolarized stream of single photons that demand a subsequent polarizer stage in a practical quantum cryptography system. In this paper, we numerically demonstrated the coupling of the light emitted from a quantum emitter (QE) at 700 nm wavelength to the propagation mode supported by an on-chip hybrid plasmonic waveguide (HPW) polarization rotator. Our results proved that the light emitted is linearly polarized at 0º, 45º/−45º, and 90º with propagation lengths of 5 μm, 3.3 μm, and 3.9 μm, respectively. Moreover, high power-conversion efficiency was obtained from an applied transverse magnetic (TM) mode (0º-polarization) to a transverse electric (TE) (90º-polari

 Diarrhea is an important public health problem worldwide, several causes associated with diarrhea especially in population live under poverty and unsafe water use. Different methods are available and use in diagnosis. This study was carried out to compare of various techniques for Giardia lamblia detection and study the association with  E coil and Shigella in patients with diarrhea.  A total of 100 children with diarrhoea were enrolled into the study, 57 were males and 43 were females, aged from 2 months -16 years were attendant to AL-Imamin AL-Kadhimin Medical City, during the period from May 2014 to February 2015.  Stool samples were collected and analysed for Giardia lamblia