paid recent developments in the information and communications technology and the accompanying developments in the global market to pay particular accounting information users to demand more sophistication in terms of corporate financial reporting systems, which led to the emergence of a new type of reporting (financial reporting in real time). where is the information and communications technology mainstay Nations for the development and progress, thanks to the development of technology that have made the transmission of information easily conducted and high speed to all who need it, communication is instantaneous and the flow of information via the internet dramatically exceeded the border temporal and spatial anywhere in the w

The present research  investigates joints welding of 304L austenitic stainless steel using metal inert gas (MIG) welding method. The research explores the effect of process parameters (arc voltage, wire feed rate, and electrode wire diameter) on the mechanical properties of stainless steel.  The above variables are varied  respectively with 18.5, 19, 19.5 V, 116, 127, 137 mm/s, and 0.8, 1, 1.2 mm, with E308L as a filler electrode. The design matrix of the experiments was determined using the design of experiment (DOE) program Minitab 17 based on the levels of input elements used. The Taguchi orthogonal matrix methodology (Taguchi) technique was used to develop some empirical analysis for the maximum tensile strength and proper surface

The goal of the current study was to research the changes in hematological parameters: WBC count, RBCs count, Hb, PCV, neutrophil, lymphocyte, and monocyte in albino mice infected with Aspergillus fumigatus by intraperitoneal injection after induced immunosuppression by intraperitoneal injection of cortisone. The current research also examined an attempt to reduce the infection load by treating Solanum aculeastrum. The result shows higher decreased significance (P≤0. 05) in RBCs, Hb, and PCV after being infected with A. fumigatus 7. 1 ± 0. 8, 11. 3 ± 0. 5 and 41. 5 ± 2. 4, respectively, while the total WBC count, neutrophil, lymphocyte, and monocytes were increased significantly (P≤0. 05) after treatment with S. aculeastrum i

The research dealt with the study of choice between a range of different words between the repetitive texts in the verses of the Koran and explain the reason behind this choice, and how the context has the greatest impact in this choice, and that each word in the Koran was placed in the most appropriate place, which can not be replaced by equivalent words, whatever The degree of similarity between them in the indication of the other because it remains at the end that each of those vocabulary synonyms are indicative, the first of them especially that makes the possibility of replacing them with the equivalent vocabulary impossible, and the second general significance and this connotation makes them share with their peers In one aspect of

     The objective of this research is to measure the training programs and identify the nature and then measure how it reflected on the quality of municipal services provided by the municipal departments investigated by measuring the quality of services based on quality standards, the researcher chose four municipal departments in the Rusafa / Baghdad (164 people) representing the directors and their assistants, officials of the municipal departments, the people and the engineering staff in charge of the task forces as well, including the survey of the views of the concerned persons in the management of the Vocational Training Institute in the Secretariat of the Republic, The quality of the municipal services

     The research tagged (Perceived Organizational Support in High Performance) deals with identifying the extent of the impact of perceived organizational support as an explanatory variable on high performance as a response variable for the purpose of reaching appropriate mechanisms that enable colleges of the University of Baghdad to exploit the perceived organizational support in achieving the required high performance and pursuit of its goals. The researcher relied on the descriptive and analytical approach in carrying out the research. An intentional sample was selected and reached (70) persons from the higher leadership of the colleges represented by (deans, assistants deans, heads of departments) that r

Objective(s): The study aims to assess the early detection of early detection of first degree relatives to type-II
diabetes mellitus throughout the diagnostic tests of Glycated Hemoglobin A1C. (HgbA1C), Oral Glucose Tolerance
Test (OGTT) and to find out the relationship between demographic data and early detection of first degree
relatives to type-II diabetes mellitus.
Methodology: A purposive "non-probability" sample of (200) subjects first degree relatives to type-II diabetes
mellitus was selected from National Center for Diabetes Mellitus/Al-Mustansria University and Specialist Center
for Diabetes Mellitus and Endocrine Diseases/Al-kindy. These related persons have presented the age of (40-70)
years old. A questio