The use of Conservatism  significant impacts on the financial statements and thus on financial reporting which is produced by these lists so Rate Some of the professionals that the principle of accounting while Rate of others as a constraint, and brought this category based on the uses of this restriction sometimes used the accountant this restriction and especially with the uncertainties in the Sometimes it may collide with some of the cases in which the accountant may be forced to leave in custody as a result of emergence of economic events that gave rise to rights or future commitments should be disclosed.

The emergence in custody mainly was due to the uncertainty and its essence is to report on a

Objectives: To evaluate the families’ attitudes toward environment pollution, and determine the relationship
between families’ attitudes towards environment pollution and their demographic characteristics of age,
education, type of family, and socioeconomic status.
Methodology: A descriptive design is carried throughout the present study to evaluate families’ attitudes toward
environment pollution for the period of October 5th2013 to May 7th2014. A non-probability "purposive" sample of
(110) families’ is selected. The sample is comprised of two groups; (75) urban families’ and (35) rural ones. An
evaluation tool is designed and constructed for the purpose of the study. It is consisted of (4) main parts;
dem

Wireless communications are characterized by their fastest growth in history, as they used ever-evolving and renewed technologies, which have allowed them to spread widely. Every day, communication technology introduces a new invention with features that differ from its predecessor. Bell Laboratories first suggested mobile wireless communication services to the general population in the late 1940s. Still, it wasn't easy at that time to use on a large scale due to its high costs. This paper aims to describe the state of cellular mobile networks; by comparing the sources of electromagnetic pollution caused by these networks, measure the level of power density in some residential areas, and compare them with international standards adopted in

News are considered the most press arts that supply the target audiences with daily information and events happened inside and outside society since it is formed by depending on its resources which have a deep relation with formal corporations to gain their satisfaction in order to support their authority and spreading their domination by using mass media in editing their viewpoints and achieving wide acceptance among public opinion. In the field of technological development and changing in the fields of politics, society, culture, economics etc. inside Iraqi society and democratic transition help to convert news agenda from independent variation to a fellow variation while in the past the variation of mass media was the independent one

The inhibitory action of four lactobacilli isolates Lactobacillus bulgaricus, L. acidophilus, L. plantarum and L. fermentum, isolated from four different samples; yoghurt, vinegar, saliva and vagina respectively, on Escherichia coli and Staphylococcus aureus adhesion to uroepithelial cells were investigated. Results showed that all Lactobacillus isolates or their supernatant were able to reduce the number of the uropathogens attached to uroepithelial cells. However, inhibition level of lactobacilli cells was higher than their supernatant. Nevertheless, the human indigenous lactobacilli (L. fermentum and L. plantarum) were more competitive than food lactobacilli (L. acidophilus and L. bulgaricus).

Objective(s): To assess mothers' practices toward children with steroid – sensitive Nephrotic Syndrome (SSNS) who
are visiting nephrology consultation units, and to find out the relationships between their practices and the
demographical data for mother and child.
Methodology: A descriptive study was carried out at nephrology consultation units of Baghdad pediatrics hospitals
(Child's Central Pediatric Teaching Hospital, Al-kadimiyia Teaching Hospital, and Welfare Teaching Hospital) started
from February 18th to the end of July 2009. A purposive sample of (80) mothers who company their children were
selected. The data were collected through a constructed questionnaire, with two parts; the first part is concerned with<

Abstract
Objective: To assess pregnant women Knowledge toward Urinary Tract Infection at Kirkuk City.

Methodology: A descriptive and analytical study was conducted from 1st of November 2013 and up to the 19 th of August 2014 in five typical primary health care centers at Kirkuk City. A Probability (randomly sample) was used to select the sample of 180 women aged (15-44) years. A questionnaire format was used as a tool for data collection , content validity of the questionnaire achieved through reviewing it by (24) experts in numerous scientific fields and reliability of the questionnaire was determined through a pilot study. Descriptive and inferential statistics were used to analyze the data.

Resul

Schizophrenic patients who are at great risk of relapse are characterized by non-compliance,
denial of illness and need for treatment and no contact with family. So, the prevention of relapse
and readmission to hospital are crucial in mental health practice.
The present study is a descriptive-analytical study that was carried out from November 2nd
2006 through the end of 20 of April 2008.
Objectives: To assess the associated factors with the risk of relapse in schizophrenic patients at
psychiatric hospitals in Baghdad city.
Methodology: A purposive "non-probability" sample of (50) schizophrenic patient who hasd
relapsed was involved in the present study. Data were collected through the use of the constructed
qu

The - mixing ratios of -transitions from levels in populated in the reactions are calculated in present work using - ratio, constant statisticalTensor and least squares fitting methods The results obtained are in general, in good agreement or consistent, within the associated uncertainties, with these reported in Ref.[9],the discrepancies that occurs are due to inaccuracy existing in the experimental data The results obtained in the present work confirm the –method for mixed transitions better than that for pure transition because this method depends only on the experimental data where the second method depends on the pure or those considered to be pure -transitions, the same results occur in – method

The great  importance of training made it as an investment for the organization, and assert the Quality of performance which support it by prepare the employee to the Current and future Jobs . The Research problem a rounded about How to measure the impact of training based on (ISO 10015) and its effect on the Quality of performance , How to evaluation the results of training to attained the training goals . The Research aims to find out the effects of application of international standard guidelines (ISO 10015) to attained the quality of audit work achieved in the Federal Board of Supreme Audit. The Research sought to achieve a number of objectives cognitive and applied on the basis of four key assumptions, and other su