The research aims to identify small and medium enterprises in accounting thought in terms of definition and concept, and this international financial reporting standard for small and medium-sized enterprises (SMEs) in the theoretical aspect. As for the practical aspect, the small and medium-sized enterprises standard has been applied to the financial statements of the company in question, the preparation of the opening entry on the date of the transition, the requirements of measurement and the accounting disclosure on the date following the application of the standard, and the preparation of the company's financial statements and the accompanying explanations according to the standard of small and medium-sized enterprises. The r

The study was conducted to estimate the economic losses caused by insect mole cricket Gryllotalpa gryllotalpa on some agricultural crops and Potato tubers in collage of Agriculture- Abu Ghraib season 2012-2013. Study showed Mole cricket caused percentage of infestation in spring potato tubers variety Luciana reached to 11.61% and the percentage of loss in weight of tubers reached 18.88%. The study showed that addition of animal manure (organic fertilizer) to the soil when planting potatoes in the autumn increased the incidence of infestation and the number of tunnels caused by mole cricket which led to from increased economic losses. When matured potato tubers were left for a longer period in the soil percentage of infestation by mole cr

    Tissue culture of Catharanthus  roseus  was established under many parameters to insure good results for detection of the alkaloids present in this plant . It was found that NItsch and Nitsch medium containing 8µM Benzyladeninpurine plus Naphalene acetic acid were the best and the callus of C.roseus left to grow in the dark and had much better influence for the production of Alkloids. The precursor phenylalanine showed a better result than other precursor( tryptophan ) . Abscisic acid has an inhibitory effect on the production of Alkaloid

This paper proposes a new method Object Detection in Skin Cancer Image, the minimum
spanning tree Detection descriptor (MST). This ObjectDetection descriptor builds on the
structure of the minimum spanning tree constructed on the targettraining set of Skin Cancer
Images only. The Skin Cancer Image Detection of test objects relies on their distances to the
closest edge of thattree. Our experimentsshow that the Minimum Spanning Tree (MST) performs
especially well in case of Fogginessimage problems and in highNoisespaces for Skin Cancer
Image.
The proposed method of Object Detection Skin Cancer Image wasimplemented and tested on
different Skin Cancer Images. We obtained very good results . The experiment showed that

Abstract

The study seeks to use one of the techniques (Data mining) a (Logic regression) on the inherited risk through the use of style financial ratios technical analysis and then apply for financial fraud indicators,Since higher scandals exposed companies and the failure of the audit process has shocked the community and affected the integrity of the auditor and the reason is financial fraud practiced by the companies and not to the discovery of the fraud by the auditor, and this fraud involves intentional act aimed to achieve personal and harm the interests of to others, and doing (administration, staff) we can say that all frauds carried out through the presence of the motives and factors that help th

To determine the relationship between Helicobacter pylori infection and Multiple Sclerosis (MS) disorder, 20 patients with MS aged (25-60) years have been investigated from the period of 2016/12/1 to 2017/3/1 and compared to 15 apparently healthy individuals. All study groups were carried out to measure anti H.pylori IgA and H.pylori IgG antibodies by enzyme linked immunosorbent assay (ELISA) technique. There was a significant elevation (p<0.05) in the concentration of anti H.pylori IgG and IgA antibodies (Abs) compared to control group, and there was no significant difference (p>0.05) in the concentration of IgA and IgG (Abs) of H.pylori according to gender, and there was no significant difference (p>0.05) in the concentration of IgA and I

Today’s modern medical imaging research faces the challenge of detecting brain tumor through Magnetic Resonance Images (MRI). Normally, to produce images of soft tissue of human body, MRI images are used by experts. It is used for analysis of human organs to replace surgery. For brain tumor detection, image segmentation is required. For this purpose, the brain is partitioned into two distinct regions. This is considered to be one of the most important but difficult part of the process of detecting brain tumor. Hence, it is highly necessary that segmentation of the MRI images must be done accurately before asking the computer to do the exact diagnosis. Earlier, a variety of algorithms were developed for segmentation of MRI images by usin