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

Breastfeeding (BF) serves as a complete nutritional source for the first six months of infant’s life. Breast milk contains all essential nutrients that necessary for the physiological growth and development of infants. The aim of this study was to compare the physiological growth of infants including weight, height and head circumference who were exclusively breastfed for 6 months and those who were given bottle-fed or mixed fed and to find a percentage of exclusive breastfeeding among mothers who contributed in this study in Sulaimani city. This study was carried out in Sulaimani city/ Kurdistan region of Iraq and the cases were enrolled between the first of October 2018 and first of October 2019. The infants’ weight, height and hea

Givers of foreign Audit about Social Responsibility of Profit Organization. The recent time is charcterstically with big economic Organization activities, because there are many transactions between these Organizations and different financial markets development techniques.

This  encourgage business men to increase their efforts for investment in these markets. Because the Accounting is in general terms it represents a language of these Unions Activities and translate them in to fact numbers, for that there is need for Accounting recording for certain of these Organizations behavior and their harmonization with their Objectives.

In this respect the Audit function comes to che

This research aims to test the effect of strategic cohesion with its dimensions (organizational excitement, organizational casting, organizational synergy) as an independent variable on administrative excellence as a dependent variable in the Ministry of Planning, and through surveying several employees (general managers, heads of departments,  and units managers). As a research community, and based on the importance of the research topic in the aforementioned research community. The researchers have adopted the descriptive-analytical using the questionnaire as the main data collection. 155 questionnaires were distributed, yet,114 of them were retrieved and 110 were used for final statistical analysis. The researchers used the relev

The aim of this work is to study the effect of mud compositions on it’s rheological behavior under high temperature conditions. Seventeen samples of five types of water base mud in which (fresh water bentonite mud. Lignosulphonate mud, gypsum mud, polymer mud, and salt saturated mud) were tested with different temperatures using the fann viscometer model 50-c. All the tested samples, except the fresh water bentonite mud, have the same trend reduction in both plastic viscosity and yield point with increasing temperature. Six rheological models has been adapted: Bingham plastic, power law, Casson model represent the laboratory data accurately  

Studied red beetle life on each of the yen and wheat durum wheat, barley, corn, rice, chickpeas, ground peanuts and beans in Living situation constant temperature and relative humidity of 65% for a period of 66 days was the life cycle of the insect different from one substance to another ....

Nosocomial infection is acquired contamination of hospitals and health care units caused by multidrug resistant bacteria. Currently, bacterial resistance to antimicrobial medication represents a complicated public health problem. Recent studies on the antimicrobial activity of silver nanoparticles (AgNPs) attracted researchers worldwide to focus on the safe synthesis of AgNPs as antimicrobial agents against multidrug resistant bacteria. The antimicrobial efficacy of AgNPs on pathogenic bacteria isolated from clinical cases of acquired hospital infection was targeted in this project. Fifty specimens of stool were collected through private laboratories in Baghdad from patients who suffered diarrheal symptoms. Bacterial isolation, identific

Widely present in the environment, arsenic trioxide has been identified as a genotoxic substance that poses a serious risk to public health. The genotoxic potential of arsenic at low allowable dosage levels is assessed in this study. Four groups of twelve adult rats each were created from the 48 total. Animals in Group I were used as controls Chromosome abnormalities found in bone marrow cells were used to assess the mutagenic potential of arsenic. Hematological parameters were also assessed. At 60 and 90 days, the percentage of microsomal degranulation in the hepatic fraction increased and the amounts of RNA and proteins considerably reduced (P < 0.01) in all three dosages given. was employed in order to assess hematological par

The adopted accelerated curing methods in the experimental work are 55ºC and 82ºC according to British standard methods. The concrete mix with the characteristics compressive strength of 35MPa is design according to the ACI 211.1, the mix proportion is (1:2.65:3.82) for cement, fine and coarse aggregate, respectively. The concrete reinforced with different volume fraction (0.25, 0.5 and 0.75)% of glass, carbon and polypropylene fibers. The experimental results showed that the accelerated curing method using 82ºC gives a compressive strength higher than 55ºC method for all concrete mixes. In addition, the fiber reinforced concrete with 0.75% gives the maximum compressive strength, flexural and splitting tensile strength for all types of