This study aims to identify the concepts of financial crisis and its reasons of creation , also explain the effects of the accounting disclosure and the International Accounting Standards in current financial crisis, In addition to,  indicate the role of accounting in the reform of the financial system from the impact of financial crisis.      

       The  methodology of this study orientied to two main aspects, the first is an identifying approach through exploring the opinion of financial experts, the second aspect is based on an analytical approach to satisfy the requirements  of experts to get there opi

Soils at Al-Koot-Btera were choosen to determine their sedimentary
environments. It is found that there are , five soil series and as mentioned :
MF11-MW9-DM97-DM57-DF95 . The five found soil series are of internal
well drained ,moderate and imperfect. Their textures vary in moderately,fine
and moderately fine.
indicating that sediments rang from poorly to very poorly sorting. Values of median
diameter Md Ø range between 4.11-7.80 Ø .The relation between the sorting
and median diameter shows that 95.24% of samples is a sedimentary
environment of aquite river , while 4.76% is aeolian sediments.
The values of meso to platy kurtic of most horizon materials rang
between 0.67-1.26 Ø .That is to say the samples

           kindergarten teacher is one of the fundamental pillars upon which the kindergarten environment so that exposure to a number of problems that could affect its functioning in addition to any deficiencies in this environment leads to deprive a child of some activities and acquisition of concepts so the researcher studying the problems of working in kindergartens from the perspective of the parameters, so the researcher based measuring instrument for labour problems of (30) search sample was paragraph (50) parameter that was chosen at random and have been extracted Sincerity and strength tool researcher used statistical methods and discriminatory (Pearson correlation coefficient, t

Intestinal parasites present in freshwater from the Al- Fallujah, Al- Habbaniyah and Al-Alwarar, of the Euphrates river in Iraq are Cryptosporidium spp (25.3%), Giardia sp (3.3%), Eimeria sp (3.3%), Pinworm eggs (3.3%), Naegleria sp (15.3%), Lecane niwati (1.3%), Trichomonas hominis (19.3%), Acanthamoeba spp (24.6%), Entamoeba coli (20.6%), Balantidium coli (12%), Ascaris sp (3.3%), Volvox sp (26%), Chilomastix mesnili (4%), Pelomyxa palustris (2.6%), Trinema enchelys (2.6%), Actinophrys Sol (7.3%), Amobea Vespertilio (9.3%), Rhabditea (5.3%), paramecium bursaria (9.3%), cyst of cestode (6%), Oocyst protozoa (16%), Euglena gracilis (10.6%).were isolated. The study's goal was to isolate some of the parasites that pollute the Euphrat

            The development of a new, cheap, efficient, and ecofriendly adsorbents has become an important demand for the treatment of waste water, so nano silica is considered a good choice. A sample of nanosilica (NS) was prepared from sodium silicate as precursor and the nonionic surfactant Tween 20 as a template. The prepared sample was characterized using various characterization techniques such as FT-IR, AFM, SEM and EDX analysis. The spectrum of FTIR confirms the presence of silica in the sample, while SEM analysis of sample shows nanostructures with pore ranging (2-100nm).The adsorptive properties of this sample were studied by removing Congo red dye (CR) from aqueous solution. Batch experimental methods were carried o

This investigation showed (31) species belonging to (15) genera under (five) families and two orders. The leafminers Dipter families (Agromozidae, Anthomyiidae, Drosophilidae), Agromyzid flies is the highest level of investigated many host plants, but other families have lowest host plants. The synonyms of species were provided from GBIF scarlet's. The date and localities of sampling collection were recorded.

This article discusses some linguistic problems that arise when translating the Holy Quran from Arabic to Russian. We analyze lexical, syntactic and semantic problems and support them with Examples of verses from the Qur'an, since the Qur'an is the word of Allah. It contains prayers and instructions full of both literal representations and figurative comparisons. The identification of linguistic and rhetorical features challenges translators of the Holy Qur'an, especially when translating such literary devices as metaphor, assonance, epithet, irony, repetition, polysemy, metonymy, comparisons, synonymy and homonymy. The article analyzes: metaphor, metonymy, ellipsis, polysemy.

The present study introduces description of new species of leafhopper Cicadella latreilla nov. External morphological characters particularly female genitalia were discussed and illustrated, shape of male abdominal apodeme, chaetotaxy of genital style and genital plate of male genitalia, shape of Aedeagus and connective . The external morphological characters were: spotting patterns of vertex, face, pronotum of prothorax, and metothorax, and of lower and upper valves of ovipositors,shape of female seventh abdominasternum.

Six isolates of Bacillus thuringiensis were isolated from Iraqi soil characterized as non- insecticidal and non- hemolytic parasporal inclusion proteins. Bacterial isolates were propagated on nutrient broth. Then, the parasporal inclusion proteins were extracted and processed with proteinase K and trypsin. The major protein segments produced of 64KDa were characterized and tested for cytocidal activity against human leukemic T- cells (CLL) (Chronic lymphoid leukemia). Results indicated that the treated parasporal proteins of four isolates (Bt2, Bt3, Bt4 and Bt6) showed strong cytotoxicity with no significant differences between normal lymphocytes and leukemic lymphocytes. Two isolates BtA1 and BtA5 show discriminative cytotoxicity between n