Providing useful information in estimating the amount and timing and the degree of uncertainty concerning the future cash flows is one of the three main objectives of the financial reporting system, which is done through the main financial statements. The interest on standard-setting bodies in the forecasting of future cash flows, especially Financial Accounting Standards Board (FASB) explain under Accounting Standard (1) of the year 1978 "Objectives of Financial Reporting by Business Enterprises", paragraph (37) thereof that accounting profits better than cash flows when forecasting future cash flows, In contrast, IAS (7) as amended in 1992 aims to compel economic units to prepare statement of c

The Transformation of environments surrounding human which called (place), formed an intermediate compresser in forming awareness pictures, human knowledge, culture and thought features, and changing the systems and contexts of human societies, which led to a change the rhythm of life as a whole. So according to that the place will be encodes according to these data for psychological connotations, lead to human sense of harmony with the place in different manner format, here the search problem lies when trying to detect how Iraqi artist deliberating with the place concept, wondering how to investing place in the contemporary Iraqi drawing within its reference dimension, and showing mechanisms from comparative study for the works of two a

The aim of this work is studying the binary system ??'??? Ni?)with two ratios (y=36,80) by using casting method for preparing the samples.Magnetic and Mechanical properties have been studidt different httrea^nttem^rature.All the alloys were found a ferromagnetic behavior and sensitive to the heat treatment. Best properties were found at the heat treatment 1100 C°.A significant different results were found above 1100C° for lower magnetic and mechanical values. This is possibly due to the change on the degree of magnetic moment orders, in which most of the moments are started to remove from coupled ferromagnetically.?

The novels that we have addressed in the research, Including those with the ideological and political ideology, It's carry a negative image for the Kurds without any attempt to understand, empathy and the separation between politics and the people, The novels were deformation of the image, Like tongue of the former authority which speaks their ideas, Such as (Freedom heads bagged, Happy sorrows Tuesdays for Jassim Alrassif, and Under the dogs skies for Salah Salah). The rest of novels (Life is a moment for Salam Ibrahim, The country night for Jassim Halawi, The rib for Hameed Aleqabi). These are novels contained a scene carries a negative image among many other social images, some positive, and can be described as neutral novels. We can

LO Hamza, NA Al-Mansor, J. Entomol. Zool. Studies, 2017 - Cited by 14

The analysis of the root cause techniques is a reasonable option to be made to assess the root causes of the funding of construction projects. There are a variety of issues related to financing in construction industries in Iraq. The root,cause analysis is the impact of security and social conditions on financial funding. Variety tools of root cause analysis have originated from literature, as common methods for the detection of root causes. The purpose of this study was to identify and diagnose causes that lead to obstruction of financial funding in the construction projects in the republic of Iraq from the contractors' point of view and their interaction with a number of variables. The study diagnosed nine causes of fi

The effect of some environmental factors in the loss rate for high weights virgins are full to the screwworm fly of the ancient world and included temperatures 15,20,25,30,35,40 study showed that the rate of loss in weight virgins advanced to full participants at a temperature of 15 C while notgets evolution

The article attempts to provide the theoretical fundamentals for the semiotic component of lacunae in a language. The definitions of the following notions have been represented: 1) lacunarity as a complex phenomenon that works in the modes of language, speech and speech behaviour; 2) lacuna as a gap, an empty space, which lacks something, which may be characteristic of a written work. The author of the article considers the main classes of lacunae, among which are: 1) generic lacunae, which reflect the absence of a common name for a class of objects; 2) species lacunae are the absence of specific names, names of individual types of objects or phenomena; 3) intralingual lacunae are found within the paradigms of one language; 4) interlanguage

The researcher seeks to know the extent of applying the concept of design by Iraqi electronic press sites to provide media product with the acceptance of their browsers and ensure their repeated visits to such sites in the framework of the guiding rules for laser browsing. The researcher uses analytical study on a sample of six Iraqi electronic newspaper sites to identify the general features of their design and the methods of distribution of the structural elements of the pages. The researcher also conducts a field study on a sample of the surfers of electronic newspaper sites to see the extent of their evaluation to their design and the degree of their satisfaction.