The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financi

The dependence of the energy losses or the stopping power for the ion contribution in D- T hot plasma fuels upon the corresponding energies and the related penetrating factorare arrive by using by a theoretical approximation models. In this work we reach a compatible agreement between our results and the corresponding experimental results.

Aim. We investigate, in the mid-infrared, the spatial properties of the polycyclic aromatic hydrocarbons (PAHs) emission in the disk of HD 179218, an intermediate-mass Herbig star at ~300 pc.

Methods. We obtained mid-infrared images in the PAH-1, PAH-2 and Si-6 filters centered at 8.6, 11.3, and 12.5 μm, and N-band low-resolution spectra using CanariCam on the 10-m Gran Telescopio Canarias (GTC). We compared the point spread function (PSF) profiles measured in the PAH filters to the profile derived in the Si-6 filter, where the thermal continuum emission dominates. We performed radiative transfer modeling of

The hazardous metabolic effects of treating schizophrenia patients with olanzapine comprise serotonin 2C receptor (5-HT2C) antagonists. Metabolic side effects of antipsychotic drugs, including lipid abnormalities, disturbed glucose metabolism, and weight gain, can have a major impact on treating psychiatric patients. The intent of this study was to investigate whether there is an associated link between the genetic polymorphism at -759C>T in the promoter region of the 5-hydroxytryptamine 2C receptor (HTR2C) gene and the metabolic syndrome driven by olanzapine in schizophrenia patients. A cross-sectional study that involved fifty hospitalized patients with schizophrenia. The patients were split into two groups (metabolic and non-metab

Frequently, Load associated mode of failure (rutting and fatigue) as well as, occasionally, moisture damage in some sections poorly drained are the main failure types found in some of the newly constructed road within Baghdad as well as other cities in Iraq. The use of hydrated lime in pavement construction could be one of the possible steps taken in the direction of improving pavement performance and meeting the required standards. In this study, the mechanistic properties of asphalt concrete mixes modified with hydrated lime as a partial replacement of limestone dust mineral filler were evaluated. Seven replacement rates were used; 0, 0.5, 1, 1.5, 2, 2.5 and 3 percent by weight of aggregate. Asphalt concrete mixes were prepared at their

This research was carried out to study the effect of plants on the wetted area for two soil types in Iraq and predict an equation to determine the wetted radius and depth for two different soil types cultivated with different types of plants, the wetting patterns for the soils were predicted at every thirty minute for a total irrigation time equal to 3 hr. Five defferent discharges of emitter and five initial volumetric soil moisture contents were used ranged between field capacity and wilting point were utilized to simulate the wetting patterns. The simulation of the water flow from a single point emitter was completed by utilized HYDRUS-2D/3D software, version 2.05. Two methods were used in developing equations to predict the domains o

Different cooking conditions were examined for aluminum content in food cooked while wrapped with aluminum foil. The influence of each anticipated factor (the acidity of the cooking medium, type of acids normally used in cuisines namely acetic and tartaric acids, various cooking temperatures, influence of the presence of sodium chloride salt, the effect of cooking oil, and the length of time of cooking) was studied thoroughly as a function of aluminum degraded out of the aluminum foils to the medium. The experimental samples were digested with nitric acid upon fulfillment of examining each factor separately before quantifying aluminum with the sensitive technique of atomic absorption spectroscopy. The outcomes of the study have shown that t

The research aims to identify: 1-Designing a test to measure the movement compatibility of the eye and the leg for the students of the Faculty of Physical Education and Sports Sciences, Samarra University. 2-Codification (setting scores and standard levels) for the results of the motor compatibility test for the eye and the leg for students of the Faculty of Physical Education and Sports Sciences, Samarra University. The researchers reached the some following conclusions: 1-A test to measure the movement compatibility of the eye and the leg for the students of the Faculty of Physical Education and Sports Sciences. 2-There is a discrepancy in the standard levels of the research sample.

Before the start of delivery, any membranes rupture could be named as a premature rupture of membranes (PROM), which may need special obstetrical interactions to minimize perinatal complications, it is important topromptly diagnose PROM, the method used should be accurate, cheap, simple, and widely available. This was exactly the idea behind this study to use an ordinary pregnancy test kit aiming to confirm presence of PROM.Over a 6 months’ period, 60 pregnant women with a history of leaking liquor and a positive speculum examination for amniotic fluid pooling were collected prospectively and compared with other 60 women (control group) with uneventful pregnancy. Majority of patients with positive leaking liquor signs and symptoms had a p

Objective(s): To determine the prevalence and predisposing factors of psychology & personality types among
infertile and fertile women attending in Complex Imam Khomeini Hospital.
Methodology: A total of 150 infertile women from Vali-Asr Reproduction Health Research Center and 150 fertile
women from the Gynecology Clinic of Imam Khomeini Hospital in Tehran / Iran were chosen by simple
randomization. Data was obtained by using Eysenck personality (EPQ) and structured researcher questionnaires.
Results: showed that based on Eysenck personality questionnaire (EPQ), personality instability was more common
among infertile women than fertile women; this relationship was statistically significant (P<0.001). Housewives