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

This paper describes the use of remote sensing techniques in verification of the polluted area in Diyala River and Tigris River and the effected of AL-Rustamiyah wastewater treatment plant, which is located on Diyala River, one of the branches of Tigris River in south of Baghdad. SPOT-5 a French satellite image of Baghdad, Iraq was used with ground resolution of 2.5 m in May 2016. ENVI 5.1 software programming was utilized for Image processing to assess the water pollution of Diyala and Tigris River’s water. Five regions were selected from a study area and then classified using the unsupervised ISODATA method. The results indicated that four classes of water quality which are successful in assessing and mapping water pollution which confi

Blood samples were collected from (31) pregnant women infected with cytomegalovirus , also (15) blood samples were collected from congenitally infected infants, and (20),(15),(15) blood samples were collected from pregnant women ,non pregnant and infants, respectively, all of them were as control groups. CMV infection identified by using ELISA assay to detect specific CMV IgM & IgG in sera. The results of lymphocyte transformation showed a significant decrease when phytoheamagglutinin (PHA) used as stimulator, lymphocytes response in infected pregnant women was lower than that of non infected pregnant women as well as non pregnant women. Result also showed a significant decrease in the ability of lymphocyte division in healthy pregnant w

This study aims mainly to identify the role of the use of blockchain technology in improving the quality of digital financial reports, answering questions and testing the hypothesis of the study, the researchers relied on the descriptive analytical approach, and to obtain the necessary data a questionnaire was distributed after evaluation to the study community.

The results of the study have shown that the use of blockchain technology helps to provide a high degree of reliability in digital financial reports published to banks over the Internet, ensure the speed of completion and completion, and maintain the privacy and confidentiality of the information contained in the digital financial reports of banks

The existing study aimed to assess four soil moisture sensors’ capacitive (WH51 and SKU: S EN0193) and resistive (Yl69 and IC Station) abilities, which are affordable and medium-priced for their accuracy in six common soil types in the central region of Iraq. The readings’ calibration for the soil moisture sensor devices continued through two gravimetric methods. The first depended on the protocols’ database, while the second was the traditional calibration method. The second method recorded the lowest analysis error compared with the first. The moderate-cost sensor WH51 showed the lowest standard error (SE), MAD , and RMSE and the highest R² in both methods. The performance accuracy of WH51 was close to readings shown by the manufac

Abstract

Personality is one of the most important elements that should be developed in university student. Thus, we have to develop the positive traits and neutralize the negative traits of students as well as we have to pay attention to the level of student achievement at the same time, the researcher designed a scale to measure the traits of study sample. The research come out with a number of recommendations and proposals, the most important of which Enhancing the positive characteristics of university students in order to reach them to the level of mature personality with mental health. Enhancing the positive role of the high level of achievement by motivating the stude

Abstract

The Purpose of This Research is The  Main Factors  In out Comes Phenomena From Primary School Which in Creased in Lost Period in Iraq And to Find Solutions to The This Problem.

In Order to Achieve Al The Aim The Research Choose a Systematic Random Sample of School Records For Students in Some Primary Schools in Karkh and Rusafa and Year of Study (2010-2015) and Size (40) Samples, included  (16) Variable , Collected in Form Prepared by The Research As a Way to Analyze The Data.

Remember to Summarize The (6) Main components Pay a Student to Drop out of Primary Schools in The Province of Baghdad are Arranged As Follows: