اندماجات الأعمال من المظاهر الطبيعية في غالبية دول العالم، ورغم المنافع الكثيرة لاندماجات الأعمال إلا أن المخاطر التي تنتج منها أدت إلى تعقد الإجراءات القانونية لتنفيذها بشكل كبير، كما تعد المعالجة المحاسبية للاندماج من القضايا المعقدة جداً وتثير جدلاً واسعاً في الفكر المحاسبي لا سيما في ظل وجود مدخلين يؤثران في متضمنات المعالجة المحاسبية للاندماج أولهما المدخل القانوني الذي يقسم الاندماج إلى ثلاثة أشك

Dates are considered one of the most important foods consumed in Arab countries. Dates are commonly infested with the sawtoothed grain beetle, Oryzaephilus surinamensis. Consequently, the date yield, quantity, and quality (economic value and seed viability) are negatively affected. This study was designed to investigate the effectiveness of air evacuation as eco-friendly and safe control method against adult O. surinamensis. Insects were obtained from the infested date purchased from a private store in sakaka city, Aljouf region, Saudi Arabia. Air evacuation (using a vacuum pump) and food deprivation were applied to O. surinamensis, and insect mortality was observed daily in comparison with the control group (a

The five-a- Side Soccer for simple mental disability is as interesting and caring as many other sporting events. Therefore, the researchers believe that their basic skills tests are compatible with then level of the tested individuals in terms of age and mental ability. As a means of selecting those who are qualified to practice this game in a simple way, the problem of research has been identified in the design and standardization of two scoring skills that belong to this category and are approved by the training staff during the initial selection process. The research community is determined by people with mental disabilities who belong to the governmental and private institutes and the Special Olympics Union in Baghdad and for the year 2

The occurrence of two species of the genus Myxobolus Bütschli, 1882 (Myxozoa: Myxosporea) for the first time in Iraq from freshwater fishes.

Study showed structure of pecten oculi in the Kestrel Falco tinnunculus L.was
Pleated type and consisted of 17 folds which were thick. While in the Collared Dove
Streptopelia decaocto F. was Vaned type and consisted of 13 folds and it described
thin. The illustrated histological study of pecten oculi folds in the Kestrel and the
Collared Dove was composed of large number of capillaries, large blood vessels and
pigment cells which were few in Kestrel compare with the Collared Dove. The bridge
in the Kestrel and the Collared Dove pecten oculi was consisted of connective tissue,
many pigment cells, and contains on little capillaries and it linked the membrane to
the internal limiting membrane of the retina in the Kes

This research presents a method for calculating stress ratio to predict fracture pressure gradient. It also, describes a correlation and list ideas about this correlation. Using the data collected from four wells, which are the deepest in southern Iraqi oil fields (3000 to 6000) m and belonged to four oil fields. These wells are passing through the following formations: Y, Su, G, N, Sa, Al, M, Ad, and B. A correlation method was applied to calculate fracture pressure gradient immediately in terms of both overburden and pore pressure gradient with an accurate results. Based on the results of our previous research , the data were used to calculate and plot the effective stresses. Many equations relating horizontal effective stress and vertica

This paper presents a new algorithm in an important research field which is the semantic word similarity estimation. A new feature-based algorithm is proposed for measuring the word semantic similarity for the Arabic language. It is a highly systematic language where its words exhibit elegant and rigorous logic. The score of sematic similarity between two Arabic words is calculated as a function of their common and total taxonomical features. An Arabic knowledge source is employed for extracting the taxonomical features as a set of all concepts that subsumed the concepts containing the compared words. The previously developed Arabic word benchmark datasets are used for optimizing and evaluating the proposed algorithm. In this paper,