Impairment of financial assets defined according to IFRS 9 as the difference between all contractual cash flows that are due to an entity in accordance with the contract and all the cash flows that the entity expects to receive, the entity should estimates all the cash flows through looking to the contract terms during the life time period of the assets or for shorter period if possible, the cash flow should include the amounts of selling any collateral taken or any other enhancement. On the other hand, the Central bank of Iraq guidelines regards impairment differ from the IFRS 9 that’s does not consider the collateral value on calculating the impairment that’s effects on the net profit through recognizing exaggerated loss an

ABSTRACT Background: Dental anomalies of teeth are major issue that contributes to dental problems encountered in general practice. The aim of this study is to measure the prevalence of dental anomalies and the associated etiological factors among 15 years old students in Basrah city –Iraq. Materials and methods: The total sample composed of 1000 students (435 males and 565 females) from urban area selected randomly from different high schools in the city. Diagnosis of dental anomalies were recorded by present or absent, diagnosis and recording of enamel defects were done according to the criteria of WHO (1997). Results: The prevalence of hypodontia was 4.6%, Females have higher prevalence than males (5.8% females and 3.0% males), ta

Throughout what mentioned above, It is obvious that the aware narrator in these biography models was the strongest tool in presenting the content, especially the biographies under study were written by feminine hands, striving to prove her identity by all means and ways. In addition, we can suppose that the hiding of she writer behind the character is no more than a mask, by which she want to mask herself so that she can express herself frankly and freely, especially when she talks about subjects that are inconsistent with the society, customs and traditions. It is important to refer that the existence of the participant narrator in the biographies under study does not prevent the presence of another narrator such as external or aware na

KE Sharquie, MM Al-Waiz, AA Al-Nuaimy, IRAQI JOURNAL OF COMMUNITY MEDICINE, 2006

KESMM Al, WAA Al-Nuaimy

Irak Türkmen edebiyatının divan şiirlerinde büyük simalardan sayılan , ve

Irak Türklerinin en içli şairi olan Osman Mazlum .Şiirleri yalnızlık hem ve kederle

dolu olan şairin , her zaman büyük bir üzüntüye kablandığı için bunun tüm

şiirlerinde yansıtmıştır . Her zaman kaderden şikayetci olan şiirlerinde (Mazlum)

mahlasını kullanmıştır . Şairin klasik edebiyatında önemli bir yeri vardır . Hoyrat

yoluyla edebiyata giren mazlum'un gönül yarası bu aşıkla dolunca feyizlenmeye

ve türlü nağmelerle seslenmeğe başladı . İşte bu güne kadar yazmış olduğu şiirler

o sesler hep ahang , terennüm ve tesavırıdır . Bende bu araştırmada i

The Assurance Services Are Represented By Expressing A Clear And Independent Opinion On All Financial And Non-Financial Information, As It Is Broader Than The Services Related To Auditing Financial Statements And Expressing Opinion (Certification) And Extends Them To A Wider Range, And It Is Possible To Distinguish Between Auditing And Certification Services And Confirming That Audit Services Relate To Expressing Opinion On Financial Statements And Certification Services Related To By Expressing An Opinion On A Wide Range Of Financial Information And More Broadly Than The Financial Statements And Assurance Services That Include Expressing An Opinion On Integrated Financial And Non-Financial Information And From This Standpoint Came The I

The rhetoric is concerned with the expressive emphasis of things, the science of the statement takes the treatment of graphic images and rhetorical fiction, and in the science of the exquisite dealing with the study of verbal and moral improvements, and in the science of meanings took all related to compositions and methods, and these vocabulary entered into the field of art and its branches largely, especially in the uncle and art of design because it has a major role in including a lot of biological functions with a deep meaning of its comprehensiveness on the multiplicity of real meanings characterized by suggestive and important and semantics refer to the recipient in the research to refer to the recipient The discovery of the intern