The principle of an interview requires revenues to expenditures by linking the efforts and achievements and disclosure sufficient to result activity, in the case generate future benefits of a particular asset, this asset appears in the balance sheet to reflect with the rest of the accounting unit's assets on the strength of financial position In the absence of future benefits from the effort are so loaded effort on the result accounts that reflect the outcome of activity during a specific period if the month or be separated or fiscal year. 

The researcher reached the following conclusions:

 1- difficult to control the cash inflows and outflows as a result of the multiplicity of sources of funding.

2- wea

Objectives: Assess nurses` practices for children with chemical poisoning, and find out relationship between nurses` socio- demographic data and their practices for children with chemical poisoning.

Methodology: A descriptive correlational design used to achieve the purpose of the study, the study was conducted at Al-Basrah Hospital for Maternal and Children throughout the period 12^th of September 2021 to 10^th of October 2022. A non- probability sample of (30) nurse at emergency department was selected. The instrument of the study was constructed based on previous literatures that related to study project, which include nurses` socio-demographic data and questionnaire format

Elevated Interleukin-13 (IL-13) may play an important role in the pathophysiology of COVID-19, yet, the attenuated response did not notice across all severe cases. Susceptibility to asthma in specific populations is associated with several SNPs of multifunctional cytokines, such as IL-13, IL-31 and IL-33. This prospective case-control study is designed to investigate the extent of genetic susceptibility in subsets of Iraqi patients with COVID-19 by targeting the variants of interleukin IL-13rs20541 polymorphism in relation to disease susceptibility and severity of clinical presentation. One hundred samples were obtained from the throat, nasopharyngeal and nasal swabs enrolled in this study. Eighty samples of the throat, nasopharyngeal and

Objectives: Assessment outcome of DOTS (Directly observed therapy short course) program in Al-Sader City
Sector that was established by the WHO.
Methodology: Three cohorts groups of patients attending Baghdad TB institute and TB center in Al-Sader city
were followed retrospectively. The 1st cohort included (314) patients registered in year (2003), the 2nd cohort
included (327) patients registered in year (2004), the 3rd cohort included (321) patients registered in year
(2005). The collected data were analyzed for case detection, treatment outcomes, retreatment outcomes,
treatment success, and retreatment success in regard to time, age and sex.
Results: The following rates were extracted for the three cohort: Case det

Background: Schneiderian first rank symptoms are
considered highly valuable in the diagnosis of
schneideria.
They are more evident in the acute phase of the
disorder and fading gradually with time. Many studies
have shown that the rate of these symptoms are
variable in different countries and are colored by
cultural beliefs and values.
Objectives: To find out the rate of Schneiderian first
rank symptoms among newly diagnosed schizophrenic
patients, to assess which symptom(s) might
predominate in those patients, and to find out if there
is/are any correlation(s) between the occurrence of
these symptoms and the sex of the patients.
Methods: Out of twenty-four patients with no past
psychiatric hi

In this paper, the general framework for calculating the stability of equilibria, Hopf bifurcation of a delayed prey-predator system with an SI type of disease in the prey population, is investigated. The impact of the incubation period delay on disease transmission utilizing a nonlinear incidence rate was taken into account. For the purpose of explaining the predation process, a modified Holling type II functional response was used. First, the existence, uniform boundedness, and positivity of the solutions of the considered model system, along with the behavior of equilibria and the existence of Hopf bifurcation, are studied. The critical values of the delay parameter for which stability switches and the nature of the Hopf bifurcat

In this study, nanocomposites have been prepared by adding
multiwall carbon nanotubes (MWCNTs) with weight ratios (0, 2, 3,
4, 5) wt% to epoxy resin. The samples were prepared by hand lay-up
method. Influence of an applied load before and after immersion in
sodium hydroxide (NaOH) of normality (0.3N) for (15 days) at
laboratory temperature on wear rate of Ep/MWCNTs
nanocomposites was studied. The results showed that wear rate
increases with increasing the applied load for the as prepared and
immersed samples and after immersion. It was also found that epoxy
resin reinforced with MWCNTs has wear rate less than neat epoxy.
The sample (Ep + 5wt% of MWCNTs) has lower wear rate. The
immersion effect in base so