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

The control of water represents the safe key for fair and optimal use to protect water resources due to human activities, including untreated wastewater, which is considered a carrier of a large number of antibiotic-resistant bacterial species. This study aimed to investigate the prevalence of antibiotic-resistance to E. coli in Tigris River by the presence of resistance genes for aminoglycoside(qepA( ,quinolone (gyrA), and sulfa drugs( dfr1 ,dfr17) due to the frequent use of antibiotics and their release into wastewater of hospitals. Samples were collected from three sites on Tigris River: S1( station wastewater in Adhamiya), S2 (station wastewater in Baghdad Medical city hospital), S3 (station wastew

 Improving speaking skills of Iraqi EFL students was the main purpose of the current research. Thirty EFL students were selected as the research participants for achieving this aim. All students completed the pretest and then spent the next 25 weeks meeting for 90 minutes each to present their nine lectures, answer difficult questions, and get feedback on their use of language in context. Progressive-tests, posttests and delayed post-tests followed every three courses. The researcher utilized SPSS 22 to anal Analyze the data descriptively and inferentially after doing an ANOVA on repeated measurements. It has been shown that using the ideas of sociocultural theory in the classroom has an important and positive impact on students of

This research display a selected sample of Regelson's texts, there were interrelations and interactions unfolded so as to show his creativity in the employment of religious texts. In the story "In the Youth of Moses", he inter-texted the episode of the Prophet Moses from the Torah, the Source of legislation, to signify a legislative issue needed by the community. As for the story of "Samson, One of the Falling", he originated the character of The Judge Samson by alluding to the Book of the Judges, which is the Book which reminded of the defeat and slavery of the Palestinians by a Jewish leader, as is related in Jewish religious texts. Further, and the story of "And Haman Said", he chose the story of the Queen Esther from the Book of Esth

Background: In dentistry, dentist takes the advantages of soft lining materials due to the viscoelastic properties. The major problem is the adhesion of the soft liner with the denture base material. Materials and Methods: Heat cured of high impact acrylic resin specimens prepared with dimensions 75x13x13mm for shear bond strength test, soft lining material (Refit and Mollosil) with a 3-mm thickness and used to join each two acrylic blocks. Also four specimens with the same previous dimensions utilized for chemical and physical surface analysis. The specimens grouped as control (without plasma) and experiment (with oxygen plasma) treated high impact acrylic specimens. Results: Plasma treatment increased the shear bond strength for both Refi

In the cuurent article, the photophysical properties of 3,6-bis(5-bromothiophen-2-yl)-2,5-bis(2-ethylhexyl)-2,5-dihydropyrrolo[3,4-c]pyrrole-1,4-dione were investigated. The visible absorption bands at 527, 558 and 362 nm in propylene carbonate and the compound was found to be fluorescent in solution and in the plastic film with emission wavelengths between 550- 750 nm. The Stokes Shift of P.C., acetonitrile, diethyl ether, Tetrahydrofuran THF, cyclohexane, dibutyl ether, and dichloromethane DCM  are 734, 836, 668, 601, 601, 719, and 804 cm^-1 in respectively. The Stokes Shift Δ was less in THF and cyclohexane, than the solvents, which indicates that the energy loss is less between the excitation and fluorescence states. The

Psoriasis is a long-lasting autoimmune disease that is characterized by swollen skin patches. Normally, these skin patches are dark, swollen, itchy and scaly. The single application of the innate TLR7/8 ligand Imiquimod (IMQ) in mice easily induces a dermatitis that closely resembles human psoriasis, critically dependent on the axis of IL-23/IL-17. Artemisia dracunculus prepared as an ointment and has been used topically to mice before imiquimod application. The results of the current study showed that A. dracunculus ointment can significantly reduce psoriasis area and severity index in (A. dracunculus ointment + imiquimod group as compared with both control group and (vehicle ointment + imiquimod) group.

Compressing an image and reconstructing it without degrading its original quality is one of the challenges that still exist now a day. A coding system that considers both quality and compression rate is implemented in this work. The implemented system applies a high synthetic entropy coding schema to store the compressed image at the smallest size as possible without affecting its original quality. This coding schema is applied with two transform-based techniques, one with Discrete Cosine Transform and the other with Discrete Wavelet Transform. The implemented system was tested with different standard color images and the obtained results with different evaluation metrics have been shown. A comparison was made with some previous rel