Accounting changes have taken place in either the local or international level has led to more disclosure from companies, and that many of the economic units in order to attract investors to negotiate on its shares price in the stock market require amendments with respect to the information disclosed, Thus, the objective of this research is to analyze whether companies were research sample disclose contingent assets and liabilities and provisions in their annual financial reports with what brought him International Accounting Standards. It has been used descriptive analysis of annual financial reports for a sample of (50) listed company on the Iraq Stock Exchange were identified companies that disclose contingent assets and liabi

The research problem boils question is there in Riyadh organizational climate that enables them to do their work properly and whether there are differences between the government and private Riyadh depending on the organizational climate has sought Find measure: 1 regulatory climate for kindergarten 2. The difference between government and private Riyadh depending on the organizational climate. Limited research on the (200) parameter of the Riyadh government and private parameters for the year (20,142,015) In order to achieve the research objectives the researchers built a regulatory climate in accordance with the scientific steps to build a psychological scales measure After the formulation of climate regulation paragraphs of the (30) p

Abstract

  The study aims to find out the impact of expectations and perceptions in determining the position of the customer service quality received by him. Represent the expectations and perceptions customer’s key of service quality determinants. The customer's requirements and needs main pivot, who must be built all events and activities and efforts of service organizations, including the hotel and organizations that operate in an environment known as highly competitive , intensification and  complexity of the conditions set by the customer and increasing day after day. The study sample of three Luxury hotels in Kurdistan region of Iraq a model. The use of service quality m

This study illustrates effect of cold plasma CAP on the mineral blood components in vivo. the mineral blood component (Ca, Na, Cl, K and Fe) are used. Floating Electrode-Dielectric Barrier Discharge (FE-DBD) system of probe diameter 4cm is used for this purpose, and variable voltage (0-20) kV and variable frequency (0-30) kHz, the output power was ranged from (10 - 70) W. the effect of cold atmospheric plasma on mineral blood is studied with different exposure durations (30,45,60) sec. As the plasma exposure duration increases, the calcium, potassium and iron components in the blood increased, while The sodium and chlorine elements decreased. These results give an indication of the cold plasma receptor to be used to treat many disea

This article publishes seven cuneiform tablets in the collection of the Iraq Museum Baghdad. Six of the tablets have an Irisagrig/Al Sarraki provenance, the seventh is of uncertain origin. They are dated to the reigns of Amar-Suen (AS) and Ibbi-Suen (IS) of the Ur III Dynasty. The texts represent administrative texts of the governing institutions and account for economic activities including the assignment of female workers for wool plucking, the remuneration of canal work with barley and the selection of wool for textiles. Three tablets record offerings in respect of cultic observances, two of which describe the disbursement of foodstuffs for the king's monthly 83-63 offerings to the new moon.

Enzyme activity were studied in the sera of children with leukemia than healthy children, where 31 cases were studied, including 21 cases of patients with acute lymphatic leukemia

Bioremoval of chromium from wastewater of tannery factory in Iraq was studied. The bacteria Proteus vulgaris 7E showed an enhanced capability in biosorping chromium when its concentration increased in the solution, reaching a maximum of 476,7 mg/ ml out of 492 mg/ ml under optimum conditions at pH 6 and 50°C at one hour contact time and biomass of 1 mg/ml. The present results showed that dead cells of P. vulgaris 7E biosorbed 87.41 mg/ml of chromium in comparison with91.18 mg/ml of chromium biosorbed by living cells, this indicates the insignificant effect of physiological state of cells. It was found that the above biosorption is physico-chemical process depends upon electrostatic attraction forces. The results has illustrated that the