This study aims to identify the concepts of financial crisis and its reasons of creation , also explain the effects of the accounting disclosure and the International Accounting Standards in current financial crisis, In addition to,  indicate the role of accounting in the reform of the financial system from the impact of financial crisis.      

       The  methodology of this study orientied to two main aspects, the first is an identifying approach through exploring the opinion of financial experts, the second aspect is based on an analytical approach to satisfy the requirements  of experts to get there opi

Land use change, particularly the expansion of urban areas and associated human activities at the expense of natural and semi-natural areas, is a major ecological issue in urban areas around the world. Climate change being a very strong additional driver for changing the temperature and habitat in the cities. This also applies to Baghdad, Iraq, where urbanisation and climate change exerts a major pressure on the natural habitats of the city, and thus may affect the ability of city planners to adapt to future climate change scenarios. Here we present evidence of substantial growth in urban areas, increases in temperature, and degradation of natural vegetation within Baghdad city by using Remote Sensing techniques and an assessment for the

Is the subject of the mind took a dimension in philosophy and psychology , and has cared psychologists this topic to a large extent , I started education institutions interest in the capabilities of intelligence since the early twentieth century , and the development of interest in them until he arrived to find Standards and Criteria to identify the degree IQ of any individual , and began to educational institutions interested in mental talent and talented .

The United States is the country chock first of these research projects , but they devoted all their attention on the wish talent mental and Gifted , until I got to the projects, the so-called time ( ( wars of the mind ) ) and projects Schools gifted

BACKGROUND: Sickle cell nephropathy, a heterogeneous group of renal abnormalities resulting from complex interactions of sickle cell disease (SCD)-related factors and non-SCD phenotype characteristics, is associated with an increased risk for morbidity and mortality. AIMS: The aims of this study were to determine the frequency of microalbuminuria (MA) among pediatric patients with SCD and to determine risk factors for MA among those patients. SUBJECTS AND METHODS: A case–control study was carried out on 120 patients with SCD, 2–18 years old, registered at Basrah Center for Hereditary Blood Diseases, and 132 age-and sex-matched healthy children were included as a control group. Investigations included complete blood panel, blood urea, se

Situational regret and its relation to the vitality of conscience among university students The research seeks to identify situational regret and its relation to the vitality of conscience among university students, identify the significant differences in regard with students’ gender, and identify if there is a correlation between situational regret and the vitality of conscience. To do this, two scales were adopted; one to measure situational regret consisted of (31) items, which was designed by (Al-badrani, 2006), besides, costa and macrys’ (1992) scale that translated in Arabic language by (Al-qaisy, 2013). It composed of (35) items. Total of (120) male and female students were collected from three-different colleges (science, art

This paper presents the results of investigating the vibrational characteristics of oblate dish with and without framed structure . A finite element method, was applied to the dynamic analysis of oblate spheroidal shell. Different types of elements were considered in one dimension and two dimensions. It was found that the natural frequencies of oblate shells had two types of behavior against increasing the shell thickness and eccentricity, which are the membrane mode and bending mode –Since – the membrane modes natural frequencies tend to increase with the increasing the eccentricity of oblate, while the bending modes natural frequencies decrease with the increasing the eccentricity till reach the optimum eccentricity.

Gelatin a promising biomaterial which is useful and interesting natural polymer which offer possibilities of chemical modification through grafted copolymerization with an saturated acid anhydride such as methyl nadic anhydride formatted gelatin –g- methyl nadic anhydride copolymer (A1), then modified to its corresponding polymer (A2) by substituted salbutamol as useful derivative as biomaterial .the prepared drug biopolymer was characterization by FTIR spectroscopy and thermal analysis was studied controlled drug release was measured in different buffer solution at 37C0 .

The quote of a Canadian communication scientist (Marshall McLuhan) (“The world has become an electronic village”) has become an archaic information compared to the great and rapid development of communication in the last two decades of the 20th century and what will happen later in the 21st century, to the extent that the world is called, thanks to the internet, a “Small screen” and this fact is a sign of the great progress that has been made in this field. As for the other statement of the Canadian communication scientist mentioned before “the medium itself, is the message”, it has been renewed and developed in its meaning and it’s purpose. Each new technical development in the means of communication necessarily means a me

The solar eclipse occurs at short time before the crescent birth moment when the moon near any one of moon orbit nodes It is important to determine the synchronic month which is used to find Higree date. The 'rules' of eclipses are: 

Y= ± 0.997  of Earth radius , the solar eclipse is central and 0.997 < |Y| < 1.026 the umbra cone touch the surface of the Earth, where Y is the least distance from the axis of the moon's shadow to the center of the Earth in units of the equatorial radius of the Earth.

A new model have been designed, depend on the horizontal coordinates of the sun, moon, the distances Earth-Moon (rm), Earth-sun (rs) and |Y| to determine the date and times of total solar eclipse and the geogra