Abstract

The research problem Focused about extent adoption of the financial reporting obligations and assets of the deferred income tax attributable to the concepts of accounting theory and whether the tax laws or accounting principles as well as local accounting rules to recognize the obligations and assets of deferred income tax in the financial statements, and what is the impact of the financial reporting of liabilities and assets Deferred tax in the quality of accounting information, and research aims to the statement of the accounting concepts of the theory of financial reporting obligations and assets of deferred income tax, view and analyze the differences in reporting, resulting from a discrepanc

A seemingly uncorrelated regression (SUR) model is a special case of multivariate models, in which the error terms in these equations are contemporaneously related. The method estimator (GLS) is efficient because it takes into account the covariance structure of errors, but it is also very sensitive to outliers. The robust SUR estimator can dealing outliers. We propose two robust methods for calculating the estimator, which are (S-Estimations, and FastSUR). We find that it significantly improved the quality of SUR model estimates. In addition, the results gave the FastSUR method superiority over the S method in dealing with outliers contained in the data set, as it has lower (MSE and RMSE) and higher (R-Squared and R-Square Adjus

The objective of this study is to evaluate the level of parathyroid hormone, Co enzyme Q and total antioxidant status in serum’s women with fibromyalgia syndrome firstly, then to demonstrate if these biochemical markers affected by age and obesity.

      This study was performed at Rheumatology and Rehabilitation Consultation Unit in Baghdad Teaching Hospital. Venous blood sample were drawn from (59) female with FMS and (30) control (without FMS). The serum was obtained after on standing in order to coagulate then centrifuged. The mean age± SD of FMS group was (42.22±15.34) years and for control was (40.7±18.22) years. Those participants were subdivided into four different groups acc

Background: Depression is a state of low mood and aversion to activity, it can affect a person's thoughts, behavior and sense of well-being. It can affect oral health and lead to an increased risk of dental caries. Dental caries is the most common oral infectious diseases that stresses the immune system and causes changes in cellular and molecular components of peripheral blood and C-Reactive Protein is one of these components, considered a key biomarker of inflammation. This study was conducted to assess the effect of depression status on dental caries among 17 years old secondary school female students in relation to salivary C-Reactive Protein. Materials and Methods: A cross sectional study was carried and the whole sample composed of

ABSTRACT Background: The Iraqi hospital witnessed numerous violence incidents against medical staff working in emergency department and range from verbal to physical violence. High frequency of these attacks urged the Iraqi doctors for migration. Aim of study: To identify the prevalence of workplace violence against medical staff and to and study the risk factors related to work place violence. Materials and methods: A descriptive cross sectional study carried out among a sample of 300 medical

Objective(s): To determine the prevalence of ADHD among elementary school pupils; identify the association between pupil's level of ADHD and age, etc., and investigate the differences in pupils ADHD based on gender, and grade.

Methodology: A descriptive study was conducted on elementary school pupils. The study started from the period of 16th of September 2019 to the 1st of October 2020. A cluster sample of 800 pupils was selected. The questionnaire was constructed and developed and include two parts: the first part includes the pupil's general information and the second part includes scale of ADHD prevalence.

Results: The results of the present study indicated that 38(4.

Previous experimental studies have suggested that hot mixed asphalt (HMA) concrete using hydrated lime (HL) to partially replace the conventional limestone dust filler at 2.5% by the total weight of all aggregates showed an optimum improvement on several key mechanical properties, fatigue life span and moisture susceptibility. However, so far, the knowledge of the thermal response of the modified asphalt concrete and thermal influence on the durability of the pavement constructed are still relatively limited but important to inform pavement design. This paper, at first, reports an experimental study of the tensile fatigue life of HMA concrete mixes designed for wearing layer application. Tests were conducted under three different temperatur

This study examined the problematic of the ambiguous relationship between the media and terrorism and the problems that result from press coverage of terroristic incidents. The paper sought to show the classification and confrontation of such incidents had been established from the point of view of a sample of media professionals, researchers and writers who are frequenters of Al-Mutanabi Street in Baghdad. The media outlets that carry this coverage would not give up their media mission as well as the terrorists would not be given an opportunity to take advantage of this coverage in achieving their goals and objectives. Furthermore, the terrorist organizations would have no chance to exploit these means to deliver their terroristic messa

The present study included the microscopic and molecular identification of Entamoeba histolytica by using specific primers to detect four virulence factors possessed by Entamoeba histolytica. Virulence factors included Active Cysteine proteinase, Galactose/N-acetyl-D-galactose-lectin, Amoeba pore C and Phospholipase. Titanium dioxide nanoparticles (TiO₂NPs) were synthesized from Pseudomonas aeruginosa which producing Pyocyanin pigment as a reducing agent to form it. After that we studied the ability ofTiO₂NPs to inhibit virulence factors production and curing the genes responsible for encoding them by using four different dose 2 ,3, 4, 6 mg/Kg and administered by intraperitoneal injection