The follower of the needs of the users of accounting information notices the necessity of adopting faithful representation of information Hence, IASB adopted the economic substance approach as the basis for the Formulation and development of international accounting standards Therefore, this research discusses the reflection of the economic phenomenon in terms of its economic substance on the subject of measurement , And it should be consistent measurement method where the problem of research is concentrated in the fact that the economic units operating in the local environment to address events and economic phenomena according to the legal form , as appropriate With the requirements of the unified accounting sys

Background: Diabetes mellitus (DM) could be regarded as a set of chronic metabolic disorders which have a common aspect of hyperglycemia. The resistance in the peripheral actions of insulin or impaired insulin secretion could be the reason  hepcidin which is a peptide hormone derived from liver, in systemic iron homeostasis is an essential regulator, and its lopsided production participates in the pathogenesis of iron disorders in spectrum. Osteoporosis often accompanies many diseases like ß-thalassemia, hemochromatosis, sickle liver diseases, cell disease and hemosiderosis featured by iron overload, evidences suggest that Iron overload and iron deficiency are suggested by evidences that they affec

This paper provides an identification key to the species of Orthetrum Newman, 1833 (Odonata, Libellulidae), including six species that were collected from different localities in Iraq.

    The species of O. anceps (Schneider, 1845) is registered as a new record in Iraq; the most important characters which are used in diagnostic key are included

Free radicals and oxidative damage caused by them have being suggested to be involved in the pathogenesis of migraine. These may result from distorted equilibrium of pro-oxidant/anti-oxidant system that continuously generates and detoxifies oxidants during normal aerobic metabolism. Escape of such system from equilibrium leads to damage of cellular elements with the depletion of cellular stores of anti-oxidants material such as glutathione and vitamin E. Therefore, free radical scavengers (vitamin E or melatonin) seems to be of potential benefit as prophylactic anti-migraine therapy by neutralizing free radicals overproduction and possibly preventing formation of highly toxic intermediates (such as nitric oxide). In addition of being pow

The research focuses on the withdrawal of the United States from the nuclear agreement signed between the permanent members of the United Nations Security Council and the Islamic Republic of Iran concerning its nuclear program. This withdrawal has caused disruption in the official media discourse of the concerned countries. Therefore, the main question can be posed: Are there differences in the positions of countries related to the nuclear agreement, as well as those countries affected by it, before and after the official withdrawal of the United States on May 8, 2018?
The research aims to shed light on the trends in media discourse of the countries that signed the nuclear agreement and those affected by it b

The issue of the research lies in the non-representation of the models developed for the communication process in the interaction and networking processes through social media, as the research sought to build a network model of communication according to the specific data and features of social media platforms in order to reach a special generalization to understand how the process of networking operates in cyberspace.

The researcher followed the analytical survey approach as she described the communication models outwardly in order to be able to build a networked communication model that represents the flow of post-reactive communication. Therefore, it has been named "Nebula - Sadeem" after the concept of post-space and cosmic g

      This paper tackles methods of teaching conversation in Russian to students speaking Arabic. It analyses the differences between the two languages, as well as the difficulties and major errors faced by Arabic speakers studying Russian. Particularly, it looks at the difficulty of transforming spoken language. Finally, the paper suggests ways for teaching spoken language and treating the reasons behind making errors.

Аннотация

          Данная статья рассматривает методы преподавания говорения на русском языке для носителей арабского яз

The present study is designed to diagnose the giardiasis from cattle and patients with diarrhea arrivals to Maternity and Childhood Teaching Hospital and General Education Hospital in Al-Qadisiya Governorate by using direct wet smear method as well as knowledge of the rate of prevalence of giardiasis in Al- Diwaniyah province, and study the effect of age, sex and nature of residence in the proportions of infection and investigate the genotypes of Giardia lamblia from human and animal feces ,100 samples were collected (50 stool samples of human and 50 feces samples of cattle). In human, the result showed that the infection rate was 54% (27). The age group of 2-4 years showed the highest rate of infection (40.7%), while children aged 8-10

      We have designed, fabricated and studied the vertical axis wind turbine and its characterization. The system has been locally designed to pump water. It is considered as a one of the best options for low speed wind. The turbine has eight blades , each blade is 1.8m in length,  and the area dimension of the turbine 3.6 m² . were investigated  the  best characterization of the system at low wind speed are Power turbine  depends on the wind speed. It was 280 Watt at 6m/s and 160 watt at 5m/s  , and  the power after the turbine decreasing to factor  1/3. The system torque was 20 N.m , Power coefficient cap  0.29 , Tip speed ratio 0.46. It is suitable to be used in Iraq region , and low cost for get the wat