Accounting disclosure is the main means and effective tool for communicating business results to users in support of their decisions, especially those with thought and specialization from academics and professionals in the field of accounting and auditing about the importance of accounting disclosure and transparency in financial reports.

Contingent liabilities represent commitments based on the occurrence of one or more events in the future to confirm the value due, the party entitled to it, the maturity date, or to confirm the existence of the obligation itself, and therefore they should not be recognized as a contingent liability i

A new scheme of plasma-mediated thermal coupling has been implemented which yields the temporal distributions of the thermal flux which reaches the metal surface, from which the spatial and temporal temperature profiles can be calculated. The model has shown that the temperature of evaporating surface is determined by the balance between the absorbed power and the rate of energy loss due to evaporation. When the laser power intensity range is 107 to108 W/cm2 the temperature of vapor could increase beyond the critical temperature of plasma ignition, i.e. plasma will be ignited above the metal surface. The plasma density has been analyzed at different values of vapor temperature and pressure using Boltzmann’s code for calculation of elec

The aim of this research is to calculate mass transfer coefficient, k_d, during cathodic protection of low carbon steel in neutral seawater (3.5% W/V NaCl in distilled water with pH = 7). Two types of cathodic protection were used:

First: Sacrificial anode cathodic protection (SACP) were a pipeline of steel carrying seawater  using zinc as a sacrificial anode and with variable temperatures ranged (0 – 45^oC) and volumetric flow rate ranged (5 – 900 lit/hr). It was found that the k_d increases with increasing temperature and volumetric flow rate of seawater, where k_d ranged (0.24×10^-6 – 41.6×10^-6 m/s).

Second: Impressed current cathodic pr

One   hundred   Ninty   two  s mples  were  collected from   (Cooling towers) between           the                 period       1 /l/2004-13/12/2005.   The                          Results Rev a)ecL that  physical    and   chemic:a)  analysefor watr  samples including   Tempera  re,,  pH and  cWodde  concentration  ranges were f01:md

Background: The Covid-19 pandemic changed the world; its most important achievement for education was changing the approach from traditional to virtual education. The present study aimed to investigate the role of virtual education networks on mental health of students including personality, beliefs, scientific, and cultural dimensions, in selected countries.Methods: This was an exploratory and applied study. According to the phenomenology strategy, theoretical saturation occurred after 24 semi-structured and targeted qualitative interviews with teachers from Iran, Iraq, Syria and Lebanon, in 2023. Quantitative data was collected through a researcher-made online questionnaire with 423 participants. Teachers with at least a Bachelor’s degr

               The present study aims at answering the following questions:.

1-Which is more effective in enriching students.  Vocabulary ,the use of short stories or the      traditional way?

2-What extent has the use of short stories an effect upon the students. achievement in           vocabulary test?

3- Is there any significant difference between the male and female student of the                    experimental group in vocabulary achievement test?

 &nbsp

The study attempts to identify 1) the habits of playing video games among students, 2) the effect of playing video games on students’ academic achievement, 3) the statistically significant differences among students in regard of (gender, time of playing video games, number of hours). To this end, a five-likert scale questionnaire included four questions was applied to (250) male and female students chosen randomly from the second-intermediate stage at Al-Karakh side secondary schools. The findings revealed that students play games only on holidays and less than an hour daily, which means playing games does not affect their academic achievement. Additionally, the findings found there is a significant difference between male and female i

Academic Buoyancy of High School students at the Distinguished Schools

The present research aims at identifying the educational problems and psychological problems of distinguished students at the intermediate level. The research sample consists of (246) students who are randomly selected from four distinguished schools (2) in the Karkh\1 and (2) in the Rusafa\2.

The researcher has constructed two scales for measuring the educational and psychological problems. She ensures the psychometric characteristics of the two scales. Alph-Cronbach and test-retest methodsare used to ensure reliability. Some statistical treatments are used to find out the aims of research. These treatments include the one-sample T-test, two independent samples T-test, and the Pearson correlation coefficient. The results show th