Accounting disclosure is the main means and effective tool for communicating business results to users in support of their decisions, especially those with thought and specialization from academics and professionals in the field of accounting and auditing about the importance of accounting disclosure and transparency in financial reports.

Contingent liabilities represent commitments based on the occurrence of one or more events in the future to confirm the value due, the party entitled to it, the maturity date, or to confirm the existence of the obligation itself, and therefore they should not be recognized as a contingent liability i

Finding a new source of resistance is important to reduce the use of synthetic pesticides, which can meet the global need of suppressing pollution. In this study, the resistance of eight eggplant cultivars to Aphis gossypii was evaluated. Results of the current study highlighted that the cultivar Long-Green has a very strong resistance after 14 days post infestation whereas Pearl-Round and White-Casper cultivars were susceptible. The rest of the tested cultivars (Green-oblong, Purple-panter, Paris, Ashbilia, and Barcelona) had mild resistance. Also, the study found significant differences between the infested and non-infested plants among the tested cultivars in the plant’s height, fresh-, and dry-weight. The susceptible cultivars

In this work, a magnetic switch was prepared using two typesof ferrofluid materials, the pure ferrofluid and ferrofluid doped with copper nanoparticles (10 nm). The critical magnetic field (Hc) and the state of magnetic saturation (Hs) were studied using three types of laser sources. The main parameters of the magnetic switch measured using pure ferrofluid and He-Ne Laser source were Hc(0.5 mv, 0.4 G), Hs (8.5 mv, 3 G). For the ferrofluid doped with copper nanoparticles were Hc (1 mv, 4 G), Hs (15 mv, 9.6 G), Using green semiconductor laser for the Pure ferrofluid were Hc (0.5 mv, 0.3 G) Hs (15 mv, 2.9 G). While the ferrofluid doped with copper nanoparticles were Hc (0.5 mv, 1 G), Hs (12 mv, 2.8 G) and by using the violet semiconductor l

Pseudomonas aeruginosa, a ubiquitous environmental organism, is a difficult-to-treat opportunistic pathogen due to its broad-spectrum antibiotic resistance and its ability to form biofilms. In this study, we investigate the link between resistance to a clinically important antibiotic, imipenem, and biofilm formation. First, we observed that the laboratory strain P. aeruginosa PAO1 carrying a mutation in the oprD gene, which confers resistance to imipenem, showed a modest reduction in biofilm formation.We also observed an inverse relationship between imipenem resistance and biofilm formation for imipenem-resistant strains selected in vitro, as well as for clinical isolates.We identified two clinical isolates of P. aeruginosa from the sputum

Abstract

This research aims to determine the role of the quality of higher education in achieving organizational excellence at the universities of Baghdad and Al-Nahren, was based on research on the main hypothesis is:First:- There is correlation and between the quality of higher education dimensions (continuous improvement, measurement and analysis, the culture of the organization, optimal use of resources , customer satisfaction) and organizational excellence dimensions (strategic planning, focusing on the market and the customer, information and analysis, the effectiveness of operations, processes and resources), Second:- Second, there is the impact of relationship sig

     The objective of this study is to attempt to provide a quantitative analysis to the causes of unemployment  in Iraq and its mechanisms of generation, as well as a review of the most important  types of both visible and invisible unemployment, and an attempt to measure the disguised  unemployment  and analyze the causes. The problem of the research lies in the fact that the Iraqi Economy has been suffered  for  a long time although its characterized by abundant  physical and natural  resources, from the existence of the  phenomenon of unemployment  in the previous two types. Causing a lot of economic problems, represented by the great waste of resources and

   SMNs like Facebook, YouTube, Twitter, WhatsApp,..etc. are among the most popular sites on the Internet. These sites can provide a powerful means of sharing, organizing, finding information and knowledge. The popularity of these sites provides an opportunity to measure the use them in knowledge sharing, which needs a special scale, but unfortunately, there is no special scale for that. Thus, this study supposes to use SCT as a scale to measure the use of SMNs in electronic knowledge sharing due to it has been used to measure knowledge sharing with its traditional form. This study can help the decision-makers to use these SMNs to share the academics’ knowledge in educational institutes to the communi

The current research aims at identifying the new marketing directions that in the picture because if the changes and challenges that face the business nowadays, these effect on the future of the new product.

The problem of the research concentrate on the new marketing activities and how to make it appropriate between the product and the market's need, and to fulfill the needs and desire of the customer and it's importance for achieving the economical goals of the organization for a long relationship with the customer.

The resume of the research is about the impact of nowadays marketing and it's effect on knowing the customer instead of concentrating on the important roll of mark

This research is represented by exploring the experience of "the theater of the oppressed" by (Augusto Boal) as an experiment that represents a different aesthetic pattern in the presentation of theatrical performance which is in contrast with the Aristotelian and Brechtian patterns, and as a result of the increasing problems of the individual in societies according to his needs and an attempt to express the suffering of human and the loss of his rights in general.
The research also tries to uncover the power of identification and the alienation of existence in the theater of the oppressed as that power, with its diversity of legal, legitimate, religious, political, economic and social capabilities has become a burden instead of being