The research specialized in examining the role of guarantees and their impact on accounting benefits quality using statistical analysis to the income before and after the impact of guarantee on the accounting profits.This research depended on the inductive approach, which ensures that companies could manipulate in benefits through a variety of means including the guarantees. As it is possible that the companies can use the policy of guarantee as a strategy in business deal. The research aimed to highlight the different companies' practices on policies guarantee and its impact on accounting benefits. The benefit of Dell Company has been chosen as a sample for the research because of the availability of interim data from the company for te

The mean age of AS patients was (35.0 ± 9.8) years.When the patients and control subjects were divided into different age groups (>40, 30-40, <30 years), the differences were not significantin terms of disease prevalence. The results also showed that the percentage of male patients is higher than that of females. There was no significant difference (P?0.05) between patients and controls in the distribution of males and females.Most of the patients had the disease for a period of 5 years or higher, with a disease severity of ? 2.1 and functional disability degree of I, II. The resultsshoweddifferent patterns of distribution for the three tested cytokines. A significant increase in the level of TNF-?, anon-significantincrease i

The aim of the present work, was measuring of uranium concentrations in 25 soil samples from five locations of Al-Kut city. The samples taken from different depths ranged from soil surface to 60cm step 15 cm, for this measurement of uranium concentrations .The most widely used technique SSNTDs was chosen to be the measurement technique. Results showed that the higher concentrations were in Hai Al- Kafaat which recorded 1.49 ± 0.054 ppm . The uranium content in soil samples were less than permissible limit of UNSCEAR(11.7ppm).

eclaration has become today has an important and active and influential role in the recipient public life، and are concentrated advertising on the creativity component manufacture to attract his attention toward what to be announced from a variety products ، and is dominated by television commercials tempo and imagination، and display them a variety of ways catches the attention and an impressive simulates the their senses of hearing and sight ، to influence in the receiver and the public paid for purchase. Through it crystallization the subject of our research on the importance of creativity in television advertising and effective for attracting the attention of the public towards the receiver advertised products، and in

This work evaluates the economic feasibility of various production scenarios for the Zubair reservoir in the Kifl oil field using cash flow and net present value (NPV) calculations. The Kifl field is an exploratory field that has not yet been developed or assessed economically. The first well was drilled in 1960, and three other wells were later drilled to assess the oil accumulation, so in this research, Different production scenarios were evaluated economically. These scenarios were proposed based on the reservoir model of the Zubair formation in the field. The research methodology used QUE$TOR software to estimate capital expenditures (CapEx) and operating expenditures (OpEx) based on field-level data, production prof

Pseudomonas aeruginosa has variety of virulence factors that contribute to its pathogenicity. Therefore, rapid detection with high accuracy and specificity is very important in the control of this pathogenic bacterium. To evaluate the accuracy and specificity of Polymerase Chain Reaction (PCR) assay, ETA and gyrB genes were targeted to detect pathogenic strains of P. aeruginosa. Seventy swab samples were taken from patients with infected wounds and burns in two hospitals in Erbil and Koya cities in Iraq. The isolates were traditionally identified using phenotypic methods, and DNA was extracted from the positive samples, to apply PCR using the species specific primers targeting ETA, the gene encoding for exotoxin A, and gyrB gene. The res

It is believed that Organizations around the world should be prepared for the transition to IPv6 and make sure they have the " know how" to be able to succeed in choosing the right migration to start time. This paper focuses on the transition to IPv6 mechanisms. Also, this paper proposes and tests a deployment of IPv6 prototype within the intranet of the University of Baghdad (BUniv) using virtualization software. Also, it deals with security issues, improvements and extensions of IPv6 network using firewalls, Virtual Private Network ( VPN), Access list ( ACLs). Finally, the performance of the obtainable intrusion detection model is assessed and compared with three approaches.