It has been an increase concern of scientific and professional accounting sides on disclosure especially after appearance of business firms and accounting development with its relationship to financial statements which are considered to be outputs of the activity results.  The preparing of financial statements and auditing of those accounts according to normal principles and standards of accounting on both local and international levels. Accounting disclosure can be seen an importance through discover all fundamental and necessary information for proper supply. Therefore, the research will highlight on public companies commitment in Iraq for basis and standards which have taken disclosure in financial data. The conceptual frame of t

Aggression is a negative form of an anti-social behavior. It is produced because of a particular reason, desire, want, need, or due to the psychological state of the aggressor. It injures others physically or psychologically. Aggressive behaviors in human interactions cause discomfort and disharmony among interlocutors. The paper aims to identify how aggressive language manifests itself in the data under scrutiny in terms of the pragmatic paradigm. Two British literary works are the data; namely, Look Back in Anger by John Osborne (1956), and The Birthday Party by Harold Pinter (1957). This paper endeavors to answer the question of how aggressive language is represented in literature pragmatically? It is hoped to be significant to

Background: Neonatal seizures are the most common neurological emergency in newborns, often associated with significant mortality and long-term neurodevelopmental disabilities. The aim is to determine the incidence, etiological causes, and risk factors associated with neonatal seizures.Patients and Methods: This prospective case-control study was conducted over eight months, from January 1 to August 31, 2022, the study was conducted at the neonatal care unit of Children Welfare Teaching Hospital. Neonates who developed clinically recognizable seizures before 28 days of life in term infants, or up to 44 weeks corrected gestational age in preterm infants, were included. Data collection involved demographic information, prenatal, perin

WA Shukur, journal of the college of basic education, 2011 The aim of this research is designing and implementing proposed steganographic method. The proposed steganographic method don’t use a specific type of digital media as a cover but it can use all types of digital media such as audio, all types of images, video and all types of files as a cover with the same of security, accuracy and quality of original data, considering that the size of embedded data must be smaller than the size of a cover. The proposed steganographic method hides embedded data at digital media without any changing and affecting the quality of the cover data. This means, the difference rate between cover before hiding operation and stego is zero. The proposed steg

The current study aimed to review previous scholarly efforts to understand the concept of sustainable development, its practices, and its significance for public institutions. The study focuses on the dimensions of sustainable development—environmental, social, and economic—within public institutions. Sustainable development allows these institutions to balance environmental protection, economic growth, and social justice, ensuring the prosperity of both current and future generations. Furthermore, sustainable development is crucial for maintaining organizational performance. The review bridges knowledge gaps related to sustainable development and utilizes an analytical approach, surveying previous studies on the topic. The sele

Nanotechnology extends the limits of molecular diagnostics to the nanoscale. This study describes some of the details of how the body interacts with nanoparticles. Biological tests measuring the presence or activity of selected substances become quicker, more sensitive, and more flexible when certain nanoscale particles are put to work as tags. Particular emphasis is placed on the effects of surface changes on body-borne particles, their transport within the body, and the dose-response effect. Other considerations include the definition of "persistent" in the context of therapy, FDA scientific committees, and the need for nanoparticle tracking. In short, there have been dramatic changes in molecular and genetic research findings, as well as

Debate is a teaching strategy in nursing education that enhances students' critical thinking. Although debate can be an effective teaching strategy, it is not without limitations. This article discusses the advantages and disadvantages of debate as a teaching strategy in nursing. Also, evaluating debates and choosing topics are highlighted. [ J Contin Educ Nurs . 2021;52(6):263–265.]

Background: Significant advancements have been observed in the additive manufacturing (AM) technology industry in recent decades. Due to the inherent variations among each AM manufacturing technique, new areas of investigation continually arise and require consideration. Additionally, the novel applications of additive manufacturing present new difficulties and possibilities for targeted focus. The aim of this manuscript is to conduct a comprehensive literature review that describes the various processing methods, precision levels, types of materials utilized, and potential applications of 3D printing technology in the field of dentistry. Data: An online search was conducted on databases including Research Gate, Google Scholar, and

Throughout what mentioned above, It is obvious that the aware narrator in these biography models was the strongest tool in presenting the content, especially the biographies under study were written by feminine hands, striving to prove her identity by all means and ways. In addition, we can suppose that the hiding of she writer behind the character is no more than a mask, by which she want to mask herself so that she can express herself frankly and freely, especially when she talks about subjects that are inconsistent with the society, customs and traditions. It is important to refer that the existence of the participant narrator in the biographies under study does not prevent the presence of another narrator such as external or aware na

The research deals with the important and modern two subjects, strategic leadership which have six demotions and knowledge management
(four demotions') . the gools & the research is to know the relation & the effect them in the oil ministry (project department) , the sample was (50) persons who works in the department the questionnaire was the tool of data gathering .

The research divided to four parties, the first  to the theotical review of the research variables, the second to the research methrology, the third to analysis and discoed the empirical results the last to the conclusions and recommendations .