Accounting disclosure is the main means and effective tool for communicating business results to users in support of their decisions, especially those with thought and specialization from academics and professionals in the field of accounting and auditing about the importance of accounting disclosure and transparency in financial reports.

Contingent liabilities represent commitments based on the occurrence of one or more events in the future to confirm the value due, the party entitled to it, the maturity date, or to confirm the existence of the obligation itself, and therefore they should not be recognized as a contingent liability i

This study concluded detection of Toxoplasma gondii in milk, immunologically by using Elisa and nested PCR)nPCR (based on B1 gene, also to investigate the effect of toxoplasmosis, parity, breed and flock on some milk composition in the Iraqi local and Shami goats in the middle of Iraq. A total of 80 milk samples of the lactating goats were collected. Results of this study showed the prevalence of Toxoplasmosis was 21.25% and 28.75% by Elisa and nPCR respectively without significant differences. The sensitivity of Elisa was a low (30.43%) whereas the specificity was a high (82.45%). The degree of agreement estimated by Kappa coefficient revealed a slight agreement (0.14) between two methods. The results indicated that goats infected

       The subject of the information technology system ( ITS ) of the important issues And contemporary thought in management, and various types of organizations seeking to apply and try to

In parallel with the shell model using the harmonic oscillator's single-particle wave functions, the Hartree-Fock approximation was also used to calculate the neutron skin thickness, the mirror charge radii, and the differences in proton radii for ¹³O-¹³B and ¹³N-¹³C mirror nuclei. The calculations were done for both mirror nuclei in the psdpn model space. Depending on the type of potential used, the calculated values of skin thickness are affected. The symmetry energy and the symmetry energy's slope at nuclear saturation density were also determined, and the ratio of the density to the saturation density of nuclear matter and the symmetry energy has a nearly linear correlation. The mirror ener

An analytical form of the ground state charge density distributions
for the low mass fp shell nuclei ( 40  A  56 ) is derived from a
simple method based on the use of the single particle wave functions
of the harmonic oscillator potential and the occupation numbers of
the states, which are determined from the comparison between theory
and experiment.
For investigating the inelastic longitudinal electron scattering form
factors, an expression for the transition charge density is studied
where the deformation in nuclear collective modes is taken into
consideration besides the shell model space transition density. The
core polarization transition density is evaluated by adopting the
shape of Tassie mod

In this study, we fabricated nanofiltration membranes using the electrospinning technique, employing pure PAN and a mixed matrix of PAN/HPMC. The PAN nanofibrous membranes with a concentration of 13wt% were prepared and blended with different concentrations of HPMC in the solvent N, N-Dimethylformamide (DMF). We conducted a comprehensive analysis of these membranes' surface morphology, chemical composition, wettability, and porosity and compared the results. The findings indicated that the inclusion of HPMC in the PAN membranes led to a reduction in surface porosity and fiber size. The contact angle decreased, indicating increased surface hydrophilicity, which can enhance flux and reduce fouling tendencies. Subsequently, we evaluated the e

 Abstract

Basra province is known for its logistic location for trading activity and oil industry. By geological point of view, Basra areas are believed to consist mainly of alternation of (clay, silty clay, clayey silt, silt and sand) type of soil. Any development of industry in this area should be affected by the occurrence of the clay soil. That is why the investigation to the soil is more than necessary. In this case, a vast testing program was carried out by the author to evaluate the various formations constituting the of some Basra soils. An attempt to characterize and discuss the nature, minerals, engineering behavior and field properties of soil samples extracted from more than one thousand and one

The current research dealt with the rapid development of industrial product design in recent times, and this development in the field of design led to the emergence of modern trends in many terms and theories to direct greater interest in the cognitive foundations of design and its relationship with the components of other natural sciences, and despite the impressive technological development, nature remains With its content of formative values and structural dimensions, it is the first source of inspiration and the source of all modern mathematical sciences and theories, as God made them tend towards organization to continue to provide us with endless inspiration. Hence, the fractional one, which is an important part of dedicating the d

                   The Iraqi sports journalism has paid great attention to sports events through press coverage of all its forms and arts, especially the coverage of the World Cup of football which is one of the most watched events in the world. Thousands of journals are preparing for the immediate coverage of such event which is a daunting task in itself. Newspapers have devoted a wider space to this great event in its pages as well as the weakly sports newspapers work on issuing a daily special issue. The importance of this research sheds light on the coverage of major events such as World Cup in Iraqi newspapers. The topic is new