The Financial authority is considered as one of  the most of benefited parts from financial statements  which depends on it in process of accounting  in taxes as basis to determine The Tax Base , but no confidence from financial authority part in objectivity of income financial information in them for many of limited companies led to no dependence on them to specify taxation contain & dependence on yearly regulations that issued them. To enhance the confidence of financial authority to these lists must meet its requirements, because the menus Fulfill the requirements of the financial authority increases the confidence in these statements and therefore reliable in determining the tax base. So this research aims to speci

This study is about the role of the Internet in spreading rumors, especially through social networking sites "Facebook" model as the effectiveness of social networks lies in the speed of transmission of events; these two characteristics are important to the public, making the Internet a strong contender for television and its relationship with the public. That's why we find that the Internet today has become a fertile environment for the growth and spread of rumors. The more limited the platforms and places of publication, the greater the responsibility in the search for the original source in   spreading this or that rumor, as the Internet is considered an easy means in the production, spreading  and re-spreading  of

While traditional energy sources such as oil, coal, and natural gas drive economic growth, they also seriously affect people’s health and the environment. Renewable energies (RE) are presently seen as an efficient choice for attaining long-term sustainability in development. They provide an adequate response to climate change and supply sufficient electricity. The current situation in Iraq results from a decades-long scarcity of reliable electricity, which has impacted various industries, including agriculture. There are diverse prospects for using renewable energy sources to address the present power crisis. The economic and environmental impacts of renewable energy systems were investigated in this study by using the solar pumpi

Mature oil reservoirs surrounded with strong edge and bottom water drive aquifers experience pressure depletion and water coning/cresting. This laboratory research investigated the effects of bottom water drive and gas breakthrough on immiscible CO2-Assisted Gravity Drainage (CO2-AGD), focusing on substantial bottom water drive. The CO2-AGD method vertically separates the injected CO2 to formulate a gas cap and Oil. Visual experimental evaluation of CO2-AGD process performance was performed using a Hele-Shaw model. Water-wet sand was used for the experiments. The gas used for injection was pure CO2, and the “oleic” phase was n-decane with a negative spreading coefficient. The aqueous phase was deionized water. To evaluate the feasibilit

Background: The immunogenetic predisposition
may be considered as an important factor for the
development of Type 1 Diabetes Mellitus (T1DM)
in association with the HLA antigens.
Objective:This study was designed to investigate
the role of HLA-class II antigens in the etiology of
type T1DM and in prediction of this disease in
siblings, and its effect on expression of glutamic
acid decarboxylase autoantibodies (GADA).
methods:Sixty children who were newly diagnosed
type 1 diabetes (diagnosed less than five months)
were selected. Their age ranged from 3-17 years.
Another 50 healthy siblings were available for this
study, their ages range from 3-16 years. Eighty
apparently healthy control subjects,

A batch and flow injection (FI) spectrophotometric methods are described for the determination of barbituric acid in aqueous and urine samples. The method is based on the oxidative coupling reaction of barbituric acid with 4-aminoantipyrine and potassium iodate to form purple water soluble stable product at λ 510 nm. Good linearity for both methods was obtained ranging from 2 to 60 μg mL−1, 5–100 μg mL−1 for batch and FI techniques, respectively. The limit of detection (signal/noise = 3) of 0.45 μg mL−1 for batch method and 0.48 μg mL−1 for FI analysis was obtained. The proposed methods were applied successfully for the determination of barbituric acid in tap water, river water, and urine samples with good recoveries of 99.92

Type 2 diabetes mellitus (T2DM) became the most prevalent health problem. Almost half of the world's people are ignorant that have diabetes. Menopause occurs as an important alteration in women through which take place the change in sex hormones, distribution in fat،s body, and metabolism, altogether which participate in the metabolism disease such as type 2 diabetes mellitus. Several studies have appeared the association between the TCF7L2 gene and different diseases like type 2 diabetes mellitus (T2DM). This study aimed to detect the relation of the genetic variation polymorphism for the TCF7L2 gene (rs12255372 G/T) in Iraqi women menopausal with T2DM. The outcomes indicated the increased levels of biochemical characteristics including H

This study is dedicated to one of the most difficult topics in Russian - this is the science of idioms. A feature of the Russian speech application in recent decades has been the effective change in the lexical composition of the Russian language. This article illustrates the semantic, grammatical and stylistic structural characteristics of the linguistic units that appeared in Russian at the end of the 20th century - the beginning of the twenty-first century. This work defines these terms : terminology, linguistic unity, and terms that are used as synonyms. In this research , we will adhere to the conciliatory view of the problem and include not only the terminology in the language units, but also the terminological compositions, saying

Objective: To determine the effect of instructional program on infertile women's knowledge regarding
diagnostic and therapeutic intervention for infertility.
Methodology: Non-probability (purposive sample) of (100) infertile women, who visit Kamal Al-Samaraee Hospital/
fertility and IVF center. The data are collected through the use of constructed questionnaire, which included:
demographic characteristics, social status, previous medical history, reproductive status, sexual status and questions
regarding women’s knowledge about infertility. Instrument validity and reliability was determined. Data were
collected through the use of questionnaire, the application of the instructional program was done for the study group<

Background: Environmental tobacco smoking is produced by active smokers burning the tip of a cigarette and breathed by nonsmokers and measured by cotinine level. It has the potential to raise the risk of periodontal disease. One of the most frequent chronic diseases in adults is periodontal disease. The lower maternal-fetal attachment has been found to predict smoking status in previous studies, but no research has examined whether maternal-fetal attachment predicts environmental tobacco smoking. This study assessed the effects of maternal environmental tobacco smoke exposure on periodontal health and mother-infant bonding concerning salivary cotinine levels. Materials and methods: This is a comparative cross-sectional study comparing en