يؤدي عرض معلومات مضللة او محرفة ضمن القوائم المالية والتي تعد أهم مصادر المعلومات الموثوقة التي يُعول عليها لاتخاذ القرارات السليمة الى عدم قدرتها على عكس نتيجة النشاط والمركز المالي لها او اعمال الوحدة الاقتصادية لتلك الفترات الزمنية بصورة صادقة وعادلة نتيجة لنوعية المعلومات المفصح عنها في القوائم المالية لذلك زاد الاهتمام بتطوير الممارسات المحاسبية لتتضمن افصاحات كافية بغرض اعطائهم صورة صادقة وعادلة

In this study, some physical and mechanical properties of soil samples collected from the campus site of College of Science, University of Diyalahave been evaluated. All laboratory tests were performed according to the standards of American Society for Testing and Materials (ASTM). The test results showed that the range of soil water content wwas (13.89%-16.34%) with an average of 15.44%. The specific gravity range was (2.58-2.77) with an average of 2.66. The range of Liquid Limit LL was (26.20-35.20%) with an average of 32.22%.The range of Plastic Limit PL was (18.63-23.24%) with average of 21.06%. The range of Plasticity Index was (7.57-12.42) with an average of 11.61. Based on USCS classifications, the soil can be considered

This case series aims to evaluate patients affected with post COVID‐19 mucormycosis from clinical presentation to surgical and pharmacological treatment to improve the disease prognosis.

Implementing smart community engagement should consider careful planning and collaboration with numerous stakeholders, including the community. The technology and program must be designed to frame its purpose and should link back to specific goals of implementing smart community engagement. Digital services do not guarantee a smart engagement between the community and the local government. This is the case for the Kubang Pasu local government where several online services have been provided in their attempt to implement the smart community concept. However, understanding on the preferences of features and requirements of existing web-based systems and the impact of these systems is lacking. Therefore, a perception study needs to be condu

Leigh's syndrome, or sub acute necrotizing encephalomyelopathy, is a rare inherited neurometabolic disease of infancy and early childhood with variable course and prognosis. Rarely, it occurs in juveniles and adults. The diagnosis is difficult and still remains to challenge the clinicians on the basis of history; hence the role of imaging is very essential. It is the neuroimaging, chiefly the Magnetic Resonance Imaging showing characteristic symmetrical necrotic lesions in the basal ganglia and/or brain stem that leads to the diagnosis. Late-onset varieties are rare and only few cases were reported all over the world. Here, I report a case of late onset (juvenile) Leigh syndrome presenting with an acute polyneuropathy. Neuroimaging confi

The estimation of the stressÙ€ strength reliability of Invers Kumaraswamy distribution will be introduced in this paper based on the maximum likelihood, moment and shrinkage methods. The mean squared error has been used to compare among proposed estimators. Also a Monte Carlo simulation study is conducted to investigate the performance of the proposed methods in this paper.

Abstract

      The current research aims at identifying any of the dimensions of organizational learning abilities that are more influential in the knowledge capital of the university and the extent to which they can be applied effectively at Wasit University. The current research dealt with organizational learning abilities as an explanatory variable in four dimensions (Experimentation and openness, sharing and transfer of knowledge, dialogue, interaction with the external environment ), and knowledge capital as a transient variable, with four dimensions (human capital, structural capital, client capital, operational capital). The problem of research is the following questio

     Six ERI profiles using Wenner Schlumberger array were carried out at Baghdad University (ALJadiriya campus) to investigate soil at two sites. The spacing between electrodes of four profiles surrounding the new building in the Campus at the first site is 1 m, and the profile length ranges from 50 to 90 m. In comparison, two across profiles in the garden to detect water seepage in the site. The inverted model of the studied profiles shows many high and low resistivity zone. The sedimentology and mineralogy of the soil samples analysis from a depth range of 15 to 100 cm from three pits confirm the high homogeneity of the soil in the studied site composed of (silt and clay). The low resistivity values coincided with the moisture a

The research included making a bibliography of the jurisprudential books available in the reference section of the central library at the University of Al-Mustansiriya. From this research, and I also saw that one of its objectives was to classify these books scientifically according to what was included in the Contemporary Islamic Fiqh Library of sections that were classified on its basis, according to what has settled in the custom of contemporary jurists, and according to the researcher’s view and his humble diligence, so the research was organized into an introduction and three topics. Each topic contained approximately five demands that included the sections of the contemporary jurisprudential lib