Abstract                                                                     

This research aims to study the reflection of accounting for contingent assets and liabilities and provisions on Faithful Representation characteristic of accounting information, To achieve this goal has been questionnaire design has been distributed to research sample, which consists of (50) li

The L. Cretaceous succession is the main reservoir rock in the south of Iraq. Although the upper Jurassic Sargelu Formation is the main source rock in this area; however, the organic-rich interval within the studied succession, is contribute in these huge accumulations of petroleum. The pyrolysis parameters of the succession; Sulaiy, yamama, Zubair, and Nahr Umr formations showed that the main kerogen type is type III and II with moderate to good HI, which they refer to gas and/or oil prone especially in Zubair, Nahr Umr, and Sulaiy formations. The quantity parameters indicate potential source intervals in respect to (TOC). The maturity parameters suggest the threshold and peak of petroleum generation, which Tmax values ranged around 430

 The results of the present study show that the highest elevation point is (912) meters (a.s.l.) inside Wadi Al-Khur basin while the lowest elevation point is (6) meters (a.s.l.) inside Wadi Abu-Talha basin. The biggest catchment area is represented by Wadi Al-Khur (48840 km²) whereas the smallest catchment area is Wadi Taqtaq (1748 km²). The stream direction of all streams trends from South-West towards North-East. The soil available water capacity (AWC) (Moisture Deficit) in the studied area was15 mm. The average annual rainfall was133.11 mm, the average annual temperature was 25.65 C^o, the total depth amount of E Apanwas 3691.85 mm/year, the relative humidity was 40 %, the average annual sunshine is 7.9 hrs., and the

Many economic entities working in multiple industrial fields suffer fromlow techniques in using modern administrative means in their works. The mostused tool in measuring required procedures is to adopt and use quality costs. inspite of complications and bronchial of operations in construction projects, Theresearcher was able to find a structure to quality costs according to traditionclassification (prevention, Appraisal, failure) which enables the calculation ofthese costs and then analyze results and setting standards which can beimplemented in evaluating strategic performance for targeted project. and theforge research in theoretical fly to quality and costs concerning it inconstruction section , as well as strategically performance a

In engineering, the ground in seismically active places may be subjected to static and seismic stresses. To avoid bearing capacity collapse, increasing the system's dynamic rigidity, and/or reducing dynamic fluctuations, it may be required to employ deep foundations instead of shallow ones. The axial aptitude and pipe pile distribution of load under static conditions have been well reported, but more study is needed to understand the dynamic axial response. Therefore, this research discusses the outputs of the 3D finite element models on the soil-pile behavior under different acceleration intensities and soil states by using MIDAS GTS NX. The pipe pile was represented as a simple elastic, and a modified Mohr-Coulomb mode

A general velocity profile for a laminar flow over a flat plate with zero incidence is obtained by employing a new boundary condition to the other available boundary conditions. The general velocity profile is mathematically simple and nearest to the exact solution. Also other related values, boundary layer thickness, displacement thickness, momentum thickness and coefficient of friction are nearest to the exact solution compared with other corresponding values for other researchers.

An adaptive fuzzy weighted linear regression model in which the output is based
on the position and entropy of quadruple fuzzy numbers had dealt with. The solution
of the adaptive models is established in terms of the iterative fuzzy least squares by
introducing a new suitable metric which takes into account the types of the influence
of different imprecisions. Furthermore, the applicability of the model is made by
attempting to estimate the fuzzy infant mortality rate in Iraq using a selective set of
inputs.

Cloud computing provides huge amount of area for storage of the data, but with an increase of number of users and size of their data, cloud storage environment faces earnest problem such as saving storage space, managing this large data, security and privacy of data. To save space in cloud storage one of the important methods is data deduplication, it is one of the compression technique that allows only one copy of the data to be saved and eliminate the extra copies. To offer security and privacy of the sensitive data while supporting the deduplication, In this work attacks that exploit the hybrid cloud deduplication have been identified, allowing an attacker to gain access to the files of other users based on very small hash signatures of