The present study is a hybrid method of studying the effect of plasma on the living tissue by using the image processing technique. This research explains the effect of microwave plasma on the DNA cell using the comet score application, texture analysis image processing and the effect of microwave plasma on the liver using texture analysis image processing. The study was applied on the mice cells. The exposure to the plasma is done by dividing the mice for four groups, each group includes four mice (control group, 20, 50, 90 second exposure to microwave plasma). The exposure to microwave plasma was done with voltage 175v and gas flow on 2 with room temperature; the statistical features are obtained from the comet score images and the textur

Abstract

The leases, are regarded as one of the most controversial accounting issues in recent years, since they  represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve

The body has the ability to effect the audience in the the theatrical show , since he or she is transmitter , sender , seen and viewer of the humanitarian discourse as well the the images and connotations of the theatrical show, it is a tool of communication that substitutes for millions of spoken words, the modern schools of direction focused on the body language of the actor and gave it prominence in depicting facts by different connotations. The researcher studies the physical performance of the actor throughout focusing on the connotational dimensions of the body within the theatrical show , as well as the positioning of performative body within the modern schools of direction depending on the theatrical show (Rebuke ) of the Iraqi d

The importance of the research in the preparation of special exercises to develop some types of basketball scoring as a contribution to help the physical education teacher to find successful educational alternatives. The purpose of the study was to prepare special exercises for the cognitive (cognitive) survey in the development of motor satisfaction and learning some types of Scoring for basketball for students. Learn about the effect of cognitive exercises in cognitive development in students. The survey included students from the first stage of the Faculty of Physical Education and Sports Science \ University of Diyala (159) divided into 6 people. The sample was randomized by (b) and (b) D) and after dispersion by the standard method In

The research aims to develop physical exercises with auxiliary training tools that work to develop the explosive power of the arms and legs, and then find out their effect on the accuracy of shooting from free throw and correction from jumping of advanced basketball players, as the researchers found a problem that these players have weakness in the skill of throwing Free throwing and shooting by jumping calculated with two points as a result of adopting unhealthy physical and technical positions, which led to a lack of focus and accuracy, and thus negatively affected the performance technique of free throw and jump shot, as most teams use traditional exercises without the use of auxiliary training tools, and this topic gave researchers the

 Abstract

Investment in the human resource has become an important part of the strategies of educational organizations so that they can be competitive, so that the access of academics in universities to the international awards as a result of their research excellence indicates the effectiveness of this human talent so the interest has emerged in the implementation of a strategy to manage these human talent in organizations in general and educational ones In particular as one of the power sources  that can not be imitated. The focus of the organization on the interaction between the working people has increased attention to the human element in order to achieve the desired quality levels, which called for organi

This research aims at studying the relation between fair value and the Financial Reports Quality  to achieve a number of aims such as :-

1- Throw light on the problems of the measurement that depends on the historic cost as it paves the way towards the method of the fair value in the accounting measurement.

2-Give a general definition for  fair value in the accounting via analyzing the theoretical aspects that relates the subject and the  scientific bases on which the relating accounting treatment depend.

3- Exhibit the characteristics that could be added by the fair value  to the accounting Information .

       The study problem is summarized in that the e

The scholars differed very much in determining the grammatical doctrine of Ibn Qaysan. It was said that he confused between the two sects and took the two groups(1) and that he took from Abu Abbas the fox and Abu al-Abbas almabrd(2).He was descended from the two sheikhs almbrad and fox(3), This research to find out his grammatical opinions in the tools and grammatical words that appeared in the Book of Resonance of Multiplication to the many reported by Ibn Hayyan in it, he has seen the books of Ibn Kisan did not reach us.
The collection of these opinions and analysis is important for the scholars. Because the books of Ibn Kaysan specialized in grammar have lost their most important, the books that are similar to the book of Ibn al-Ha

The research revolves around the views of Al-Amadi and Al-Jurjani in the metaphors in their books, balancing Abu Tammam and Al-Bohtari, and mediation between Mutanabi and his opponents. And others whose poems were cited. One of the most important things we have reached is: the critics release the term metaphor to take sometimes and mean to take the meaning or steal it, and analyzed the evidence of metaphor as a rhetorical art in the light of what he heard about the former Arab poets, rejected the unusual metaphor out of use, and reclaimed the familiar metaphor. The research after submitted to the topics are: the first: Al-Amadi and his budget book, the second: Al-Jurjani and his book of mediation, and the third is divided into three dema

Background: Sialosis described as a specific consequence of diabetes. In diabetic sialosis, the increased volume of the glands is due to the infiltration of adipose in the parenchyma. The B-scan ultrasonography is a generally accepted tool for determining parotid gland enlargement. Oral health is, to a greater extent, dependent on quality and quantity of saliva, both of which may be altered in diabetics. This study was established to detect the enlargement of parotid gland in diabetic patient and study the changes in physical properties of saliva and its relation with the salivary gland enlargement. Subjects, Materials and Methods: A cross-sectional study with highly specified criteria with ages ranged (20-65) years, male and female subject