يؤدي عرض معلومات مضللة او محرفة ضمن القوائم المالية والتي تعد أهم مصادر المعلومات الموثوقة التي يُعول عليها لاتخاذ القرارات السليمة الى عدم قدرتها على عكس نتيجة النشاط والمركز المالي لها او اعمال الوحدة الاقتصادية لتلك الفترات الزمنية بصورة صادقة وعادلة نتيجة لنوعية المعلومات المفصح عنها في القوائم المالية لذلك زاد الاهتمام بتطوير الممارسات المحاسبية لتتضمن افصاحات كافية بغرض اعطائهم صورة صادقة وعادلة

based search on two variables two main (Administrative empowerment ) and (technical innovation) target detection relationship and influence between the five dimensions (the delegation of authority , personnel training , effective communication, work teams , motivating employees) and
(technical innovation) conducted research in General Company for electrical Industries , and through the sample included the views of managers in the various administrative levels poll .

And adopted a researcher at a major tool for data collection is questionnaire designed to find, as was the contents of the questionnaire analysis according to the Statistical Information System ( Spss), The (55) to identi

Thrombosis is a common clinical feature associated with morbidity and mortality in coronavirus disease-2019 (COVID-19) patients. Cytokine storm in COVID-19 increases patients' systemic inflammation, which can cause multiple health consequences. In this work, we aimed to indicate the effect of Pfizer-BioNTech vaccination on the modulation of monocyte chemoattractant protein-3 (MCP-3), matrix metalloproteinase 1 (MMP-1), and tumor necrosis factor-alpha (TNF-α) levels, and other systemic inflammatory biomarkers that associates with COVID-19 severity in patients who suffers from thrombosis consequences. For this purpose, ninety people were collected from Ibn Al-Nafees Hospital and divided into three groups each of which contained 30 people, 15

The aim of this research is to investigate the effect of economic, social and institutional factors on adoption within the national program for the propagation of high-rank seeds of wheat crop. 170 questionnaires were collected, 50% of them were participants in the program from Wasit and Babil governorates. Probabilistic regression models were used to know this effect, and the possibility of adopting Farmers of improved seeds produced from the national program for the multiplication of seeds of higher grades using the (ADOPT) program. The adoption rate was 0.12%, and the total number of adopters were 12 farmers, at a rate of 14.2%. Tobit model was estimated  to find out the impact of the profitability of the dunum, capital, farm si

The effect of short range correlations on the inelastic Coulomb form factors for excited +2 states (1.982, 3.919, 5.250 and 8.210MeV) and +4 states (3.553, 7.114, 8.960 and 10.310 MeV) in O18 is analyzed. This effect (which depends on the correlation parameterβ) is inserted into the ground state charge density distribution through the Jastrow type correlation function. The single particle harmonic oscillator wave function is used with an oscillator size parameter .b The parameters β and b are adjusted for each excited state separately so as to reproduce the experimental root mean square charge radius of .18O The nucleusO18 is considered as an inert core of C12 with two protons and four neutrons distributed over 212521211sdp−− activ

This experiment was carried out at the Field of Poultry, Department of Animal Resources, College of Agriculture, University of Baghdad, during the period from 1/5/2011 until 5/7/2011 to study the effect of adding arginine to laying hens diet on certain blood traits. A total of 100 Brown Lohmann laying hen chickens, 38 weeks of age, were randomly distributed into four treatment groups, with 25 hens for each treatment. Treatment groups were: T1: bird-fed diet with no additional arginine (control group); T2, T3, and T4: bird-fed diet supplemented with 0.4, 0.7, and 0.9%, respectively. Therefore, the total amounts of arginine in the four treatments (T1, T2, T3, and T4) become 1.1, 1.5, 1.8, and 2.0%, respectively. Results of this experiment rev

This research was conducted to determine content levels of heavy metal pollution. Samples taken from Ishaqi River bank and adjacent agricultural soils area, in ten sites, distributed along 48 km of the Ishaqi River, north Baghdad. The evaluated metals were Zinc, Copper, Manganese, Iron, Cobalt, Nickel, Chromium, Cadmium, Vanadium and Lead. PH and Electric Conductivity (EC) were measured to evaluate the acidity and (EC). Results showed that most site were contaminated with metals evaluated. Among these metals, Zn, Mn, Fe and Ni were consistently higher in all the samples (both river bank and adjacent soil) followed by PB, CU, V, Cd, Co and Cr. The level concentrations of river bank were almost higher than that of adjacent soil. As will be re

An evaluation for the performance of model pile embedded in expansive soil was investigated. An extensive testing program was planned to achieve the purpose of this research. Therefore, special manufactured system was prepared for studying the behavior of model pile having different length to diameter ratios (L/D). Two types of piles were used in this research, straight shaft and under reamed piles. The effect of model pile type, L/D ratio and number of wetting drying cycles were studied. It is observed that significant reductions in pile movement when under   reamed piles were considered. A proposed design charts was presented for straight shaft and under reamed piles to estimate the length of both types of piles that is requi

The process of self-assessment plays a key role in achieving quality educational institutions (college, department or program academic particular), because the assessment process provides reviews of the effectiveness of the criteria used in the enterprise, especially in the field of teaching and learning, and is result self-assessment providing self-assessment report. The self- assessment can be performed at different levels (college, academic department, Master, Ph.D. program, or courses). The importance of the research focused on to provide a measure of self-assessment helps profile officials in the implementation of the assessment process are clear and precise and fast, and to provide them to measure the availability requireme

Objectives: To assess the psychological adjustment of middle school students and to identify the relationship between differences in demographic characteristics and psychological adjustment.

Methodology: A descriptive correlation design was used. The study utilized a simple random sample to select (381) students using self-report to select students who will be recruited into the study for the period from November 26^th, 2021 to April 1^st, 2022. A scale approved in the study consisting of 40 items was chosen. It measures four trends which are personal, social, familial, and emotional adjustment. The data were analyzed by applying the descriptive statistical dat