The aim of the research is to identify the losses resulting from the terrorist operations and then find a proposed accounting treatment for the losses resulting from the terrorist operations and to indicate their impact on disclosure in the financial statements by reviewing the international standards and local rules and the unified accounting system and not dealing with these losses, Of the financial statements and therefore adversely affect the accounting disclosure as well as the weak commitment of economic units to apply the requirements of accounting measurement and disclosure of losses of terrorist operations in a manner consistent with local and international standards to achieve the Reliability in the financial statement.

Soil-structure frictional resistance is an important parameter in the design of many foundation systems. The soil-structure interface area is responsible for load transferring from the structure to the surrounding soil. The mobilized shaft resistance of axially loaded, long slender pile embedded in dense, dry sand is experimentally and numerically analyzed when subjected to pullout force. Experimental setup including an instrumented model pile while the finite element method is used as a numerical analysis tool. The hypoplasticity model is used to model the soil adjacent to and surrounding the pile by using ABAQUS FEA (6.17.1). The soil-structure interface behavior depends on many factors, but mainly on the interface soi

The media plays an important role in a number of functions performed by them. Press is one of those media which had and still have a clear role in addressing the various issues, topics, and events. Journalism is no longer as expressed by owners of the liberal theory – it seeks to raise the instincts – but it began to excite the minds of readers to meet their needs. At the same time, it does not neglect the search for the truth and work to deliver it to readers. Some have identified a set of tasks carried out by the press including the interest in public affairs, the needs of the community, work to provide happiness, what is beneficial and useful and combat the negative phenomenon and to address the deviations facing society. The comi

The present work is devoted to investigate the performance of a homemade Y-shape catalytic microreactor for degradation of dibenzothiophene (DBT), as a model of sulphur compounds including in gas oil, utilizing solar incident energy. The microchannel was coated with TiO2 nanoparticles which were used as a photocatalyst. Performance of the microreactor was investigated using different conditions (e.g., DBT concentration, LHSV, operating temperature, and (H₂O₂/DBT) ratio). Our experiments show that, in the absence of UV light, no reaction takes place. The results revealed that outlet concentration of DBT decreases as the mean residence time in the microreactor increases. Also, it was noted that operating temperature s

In this paper, a shallow foundation (strip footing), 1 m in width is assumed to be constructed on fully saturated and partially saturated Iraqi soils, and analyzed by finite element method. A procedure is proposed to define the H – modulus function from the soil water characteristic curve which is measured by the filter paper method. Fitting methods are applied through the program (SoilVision). Then, the soil water characteristic curve is converted to relation correlating the void ratio and matric suction. The slope of the latter relation can be used to define the H – modulus function. The finite element programs SIGMA/W and SEEP/W are then used in the analysis. Eight nodded isoparametric quadrilateral elements are used for modeling

Fractional Er: YAG laser resurfacing is increasingly used for treating rhytides and photo aged skin because of its favorable benefit‐risk ratio. The multi-stacking and variable pulse width technology opened a wide horizon of rejuvenation treatments using this type of laser. To evaluate the efficacy and safety of the use of fractional 2940 nm Er: YAG laser in facial skin rejuvenation. Twelve female patients with mean age 48.3 years and multiple degrees of aging signs and solar skin damages, were treated with 2 sessions, one month apart by fractional Er: YAG laser. Each session consisted of 2 steps, the first step employed the use of the multi stack ablative fractional mode and the fractional long pulsed non-ablative mode settings were u

Consider the (p,q) simple connected graph . The sum absolute values of the spectrum of quotient matrix of a graph  make up the graph's quotient energy. The objective of this study is to examine the quotient energy of identity graphs and zero-divisor graphs  of commutative rings using group theory, graph theory, and applications. In this study, the identity graphs  derived from the group  and a few classes of zero-divisor graphs  of the commutative ring R are examined.

Cohesive soils present difficulties in construction projects because it usually contains expansive clay minerals. However, the engineering properties of cohesive soils can be stabilized by using various techniques. The research aims to elaborate on the influences of using hydrated lime on the consistency, compaction, and shear strength properties of clayey soil samples from Sulaimnai city, northern Iraq. The proportions of added hydrated lime are 0%, 2.5%, 5%, 7.5% and 10% to the natural soil sample. The results yielded considerable effects of hydrated lime on the engineering properties of the treated soil sample and enhancement its strength. The soil's liquid limit, plasticity index, and optimum moisture content were de

Chemical pesticides have an impact on other living organisms in addition to their intended target organisms. Any chemical pesticide is therefore made safe for use by examining its biological characteristics and side effects. The present study was aimed at determining the resistance efficiency of six bacterial isolates obtained from malathion-contaminated soils. Bacteria were isolated from soil samples collected in Adhamiya, Baghdad, Iraq. Biochemical tests and VITEK 2 compact equipment were used to identify the bacterial isolates. Primary and secondary screening tests were conducted on the bacterial isolates for resistance against malathion pesticides. The optimal bacterial growth conditions were determined in malathion-contaminated media.

Objective: The aim of the study is to assess the personal hygiene of adult patients with
diabetic foot.
Methodology: A descriptive study was carried out in Baghdad teaching hospital, Al-Karama teaching hospital
and Al-Kindey teaching hospital for the period of 10/1/2006 to 1/9/2006. A purposive "non probability" sample
of (100) patient.
Questionnaire was constructed for achieving the purpose of the study. Data were collected through the
application of the questionnaire and interview technique. Data were analyzed through descriptive statistical
approach (frequency & percentage) and inferential statistical approach (chi-square & correlation) by using of
SPSS.
Results: The study results indicated that the