The research seeks to clarify the problems related to the aspects of the financial and accounting process resulting from entering into contractual arrangements with a period of more than 20 years, among which is the research problem represented by the lack of clarity of the foundations and procedures for the recognition of oil costs and additional costs borne by foreign invested companies, which led to a weakening of their credibility and reflection. Negatively "on the measurement and accounting disclosure of financial reports prepared by oil companies, and the research aims to lay down sound procedures for measuring and classifying oil costs and additional costs paid to foreign companies, and recognizing and recording them in th

E-learning seeks to create an interactive learning environment between the teacher and the learner through electronic media conveying in more than one direction, regardless of how the environment and its variables are identified. It also develops skills necessary to deal with technology in order to be able to take into account the individual differences between them and helps e-learning teacher and learner to achieve the goals set in advance and identify educational objectives in a clear manner. The research aims to identify e-learning in its benefits and management systems. It has three sections dealt with in the current research. Chapter II concentrates on the research Methodology, which consisted of three sections: The first s

the Reception and the Creative Reaction

An abortion that occurs spontaneously is known as a miscarriage. Various effectors associated with abortion such as Genetic and uterine anomalies, Endocrinopathy, immunological dysfunctions, infectious agents, environmental contaminants, psychogenetic elements, and endometriosis. Maternal infections considered the main reason for pregnancy wastage in females with Bad Obstetric History (BOH). Candida albicans is a dimorphic fungus that can grow as yeast or filamentous cells and considered one of the limited species of the Candida genus that cause humans candidiasis. It is an opportunistic fungus that responsible for mucosal infections in the mouth and genital tract. Excessive growth of C. albicans will follow with Vulvovaginal candid

Hedging is a linguistic phenomenon used to convey interpersonal messages in spoken interaction. It is a communicative strategy which enables speakers to soften the force of utterances or moderate the assertive force of  utterances. It is resulted from different features such as uncertainty, doubt, tentativeness, ambiguity, neutrality, mitigation, and subjectivity. Hedging is used widely in  TV debates to make utterances more acceptable to the interlocutors. Hedges are expressions used to communicate the speaker's  weak commitment to information conveyed. The utterances in debates are often hedged because in an unhedged form  might sound threatening to the addressees, and, therefore, be likely to be rejected.

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Jurisprudence purposes Anwash and his importance

Background: Total superficial parotidectomy is the most commonly used approach in excising the tumors that affect the superficial lobe of the parotid gland, whether they're benign or malignant. The aim of the study is to evaluate the benefits and drawbacks of total superficial parotidectomy for parotid gland tumors within five years of follow-up. Patients and methods: Nineteen patients with lateral facial swelling affecting the parotid region were included in this study. All of them operated under general anesthesia with oral endotracheal intubation, where Modified Blair Incision (lazy S incision) was utilized in all cases. Anterograde dissection with facial nerve identification was accomplished with total superficial parotidectomy.

The present study aims at investigating classroom verbal and nonverbal communication at the departments of English language . An observation checklist has been constructed , which is distributed into several domains that include a number of items to investigate classroom communication . Face validity and reliability coefficient have been computed. The checklist has been applied on 86 instructors at the Colleges of Education and Arts, Departments of English Language at the Universities of ThiQar, Basrah ,and Maysan . One sample t- test and Two independent sample t-test formulas have been used. Final results reveal that college instructors use verbal communication inside their classrooms and non- verbal communication has not been employed by