Autorías: Ismael Saleem Abed, Imad Kadhim Khlaif, Salah Mahmood Salman. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 5, 2022. Artículo de Revista en Dialnet.

Abstract

The research problem Focused about extent adoption of the financial reporting obligations and assets of the deferred income tax attributable to the concepts of accounting theory and whether the tax laws or accounting principles as well as local accounting rules to recognize the obligations and assets of deferred income tax in the financial statements, and what is the impact of the financial reporting of liabilities and assets Deferred tax in the quality of accounting information, and research aims to the statement of the accounting concepts of the theory of financial reporting obligations and assets of deferred income tax, view and analyze the differences in reporting, resulting from a discrepanc

The research aims to achieve a set of objectives, the most important of which is determining the extent to which the auditors of the research sample in the Federal Bureau of Financial Supervision adhere to the requirements of the quality control system according to the Iraqi Audit Manual No. The federal financial / research sample with the quality control system according to the Iraqi audit guide No. 7), and the researcher seeks to test the main research hypothesis and sub-hypotheses, and to achieve this, a questionnaire was designed by (Google Form) and distributed electronically to the elements of the research sample, Through the statistical package program (SPSS), the results of the questionnaire were analysed. In light of the applied

أن لعبة كرة السلة في تقدم وتطور مستمر حالها في ذلك حال الألعاب الرياضية الأخرى حيث أن الفضل في ذلك يعود إلى المعرفة بالعلوم المختلفة وكذلك البحث العلمي من اجل تحقيق نتائج متقدمة تنشدها معظم الدول ومنها العراق على الصعيد المحلي والعربي والدولي. ومما لاشك فيه أن متطلبات تطور مستوى نتائج القدرات البدنية في أيُة لعبة مرتبطة بالبرمجة والتخطيط الصحيح للمناهج التدريبية إذ تقودنا هذه الحقيقة إلى إجراء المزيد من الا

During the last two decades, nanomaterial application has gained a significant attraction into asphalt technology due to their effect in enhancing asphalt binder improving the asphaltic mixture. This study will modify the asphalt binder with two different nano types, nano SiO2 and CaCO3, at levels ranging from 1% to 7%. The resulting optimum nano-modified Asphalt will be subject to a series of rheological tests, including dynamic shear rheometer (DSR), Viscosity, and bending beam rheometer (BBR) to determine asphalt binder sensitivity towards low-medium-high temperature range. Results indicate that both nano types improved the physical characteristics of Asphalt, and 5% by weight of Asphalt was suggested as a reasonable dosage of nano-SiO2

Hard-grade asphalt binders like AC20-30 typically exhibit excessive stiffness, reduced penetration, and compromised workability, necessitating modification before use in paving applications. This study evaluates the efficacy of regular polyalphaolefin (PAO), a synthetic olefin-based lubricant, as a performance-enhancing modifying agent for such binders. AC20-30 was blended with PAO at dosages ranging from 2 wt.% to 10 wt.%, and the modified binders were characterized via penetration, ductility, softening point, and rotational viscosity measurements, alongside advanced rheological and chemical-morphological analyses. Incorporating PAO in AC20-30 asphalt progressively reduced the binder stiffness and enhanced its flexibility, with all modifie

For aspirin estimated, a molecularly imprinted polymer MIP-ASP electrodes were generated by electro-polymerization process, the electrodes were prepared by combining the template (aspirin) with (vinyl acetate (VA), 1-vinylimidizole (VIZ) as a functional monomer and N, N-methylene bisacrylamide (MBAA) as crosslinkers using benzoyl peroxide (BPO) as an initiator. The efficiency of the membrane electrodes was analyzed by differential pulse voltammetry (DPV). Four electrodes were synthesized using two different plasticizers, di-butyl sebacate (DBS), di-octyl phthalate (DOP) in PVC matrix. Scanning electron microscopy (SEM) was used to describe the generated MIP, studying the electrodes properties, the slope, detection limit, and life

The study was conducted to show the effect of using dried rumen powder as a source of animal protein in the diets of common carp (Cyprinus carpio L.) on its performance, in the fish laboratory/College of Agricultural Engineering Sciences/University of Baghdad/ for a period of 70 d, 70 fingerlings were used with an average starting weight of 30±3 g, with a live mass rate of 202±2 g, randomly distributed among five treatments, two replicates for each treatment and seven fish for each replicate. Five diets of almost identical protein content and different percentages of addition of dried rumen powder were added. 25% was added to treatment T2 and 50% to treatment T3 and 75% of the treatment T4 and 100% of the treatment T5

It is found that hypersensitive teeth have a larger number and wider patent tubules than those of non-sensitive teeth. Objective: The aim of this study is to compare between the effects of diode laser at different power densities, with and without sodium fluoride on the sealing of exposed dentinal tubules and dentin permeability. Materials and methods: 118 teeth were used. Samples were divided into three major groups. The first consisted of 100 teeth used for permeability test. The second consisted of 16 teeth for measuring external surface temperature elevation while irradiation. The third, in turn, consisted of one pair of teeth observed under SEM for dentine surface morphology analysis. Results: For dentin permeability measurement, th