The aim of the research is to identify the losses resulting from the terrorist operations and then find a proposed accounting treatment for the losses resulting from the terrorist operations and to indicate their impact on disclosure in the financial statements by reviewing the international standards and local rules and the unified accounting system and not dealing with these losses, Of the financial statements and therefore adversely affect the accounting disclosure as well as the weak commitment of economic units to apply the requirements of accounting measurement and disclosure of losses of terrorist operations in a manner consistent with local and international standards to achieve the Reliability in the financial statement.

Magneto-rheological (MR) Valve is one of the devices generally used to control the speed of Hydraulic actuator using MR fluid. The performance of valve depends on the magnetic circuit design. Present study deals with a new design of MR valve. The finite element analysis is carried out on this valve to optimize its design. The design of the magnetic circuit is accomplished by magnetic finite element software such as Finite Element Method Magnetic (FEMM). The Model dimensions of MR valve, material properties and the circuit properties of valve coil are taken into account. The results of analysis are presented in terms of magnetic strength and magnetic flux density. The valve can be operated with variable flow rate by varying the current. It i

Asthma and obesity are both a major public health problems affecting large numbers of individuals across the globe. Link between obesity and asthma is now considered as a recognized fact, and many epidemiological studies, found that overweight and obese people had a higher chance of developing asthma, with more severe symptoms. Assessment of the relationship between body mass index and asthma control. A cross-sectional study, that included 100 patients diagnosed with asthma, attending the respiratory disease consultatory unit at Baghdad teaching hospital. Body mass index was calculated by (BMI= weight in Kg/Height in m2), and Asthma control was assessed using asthma control test questionnaire forma. Statistical analysis done using, Test of

Zinc Oxide (ZnO) is probably the most typical II-VI
semiconductor, which exhibits a wide range of nanostructures. In
this paper, polycrystalline ZnO thin films were prepared by chemical
spray pyrolysis technique, the films were deposited onto glass
substrate at 400 °C by using aqueous zinc chloride as a spray
solution of molar concentration of 0.1 M/L.
The crystallographic structure of the prepared film was analyzed
using X-ray diffraction; the result shows that the film was
polycrystalline, the grain size which was calculated at (002) was
27.9 nm. The Hall measurement of the film studied from the
electrical measurements show that the film was n-type. The optical
properties of the film were studied using

<span>Digital audio is required to transmit large sizes of audio information through the most common communication systems; in turn this leads to more challenges in both storage and archieving. In this paper, an efficient audio compressive scheme is proposed, it depends on combined transform coding scheme; it is consist of i) bi-orthogonal (tab 9/7) wavelet transform to decompose the audio signal into low &amp; multi high sub-bands, ii) then the produced sub-bands passed through DCT to de-correlate the signal, iii) the product of the combined transform stage is passed through progressive hierarchical quantization, then traditional run-length encoding (RLE), iv) and finally LZW coding to generate the output mate bitstream.

الخلاصة Bahraini Parliamentary Elections and their Impact on the Popular Uprising) Bahrain has a distinguished constitutional and parliamentary experience, which distinct it from the other Gulf Cooperation Council (GCC) countries. Its experience in this area is the second after the experience of Kuwait to establish a system of government based on modern constitutional principles. As the government presented the Constitution to the Constituent Assembly elected by people and approved in 09/06/1973. After that, it witnessed the birth of the first parliament elected by the people in 1973, but the experiment did not last long and the parliament dissolved by Prince, and didn’t determine the period of the return of the working with the

In recent years, the need for Machine Translation (MT) has grown, especially for translating legal contracts between languages like Arabic and English. This study primarily investigates whether Google Translator can adequately replace human translation for legal documents. Utilizing a widely popular free web-based tool, Google Translate, the research method involved translating six segments from various legal contracts into Arabic and assessing the translations for lexical and syntactic accuracy. The findings show that although Google Translate can quickly produce English-Arabic translations, it falls short compared to professional translators, especially with complex legal terms and syntax. Errors can be categorized into: polysemy,

تستهدف هذه الدراسة وبشكل أساس، الكشف عن طبيعة وخصائص البعد السياسي لهندسة/صناعة الخصائص الاجتماعية والسياسية للإنسان والمجتمع، بوصفها العملية المسؤولة عن تصميم هذه الخصائص وصناعتها وتغييرها جزئيا أو كليا، دون أبعادها الأخرى المتعددة والمتنوعة، لا لمجرد الانسياق وراء دوافع الرغبة الذاتية، أو اعتبارات التخصص الدقيق وأحكامه، لأن معهما أيضا، بل وقبلهما أحيانا، دوافع واعتبارات أخرى موضوع

The present article includes an experimental study of the behavior of dry and saturated dense sandy soil under the action of a single impulsive load. Dry and saturated dense sand models were tested under impact loads. Different falling masses from different heights were conducted using the falling weight deflectometer (FWD) to provide the single pulse energy. The responses of dense soils were evaluated at surface of soil under impact load. These responses include; displacements, velocities, and accelerations that are developed due to the impact acting at top and the displacement at different depths within the soil using the falling weight deflectometer (FWD) and accelerometers (ARH-500A waterproof, and low capacity acceleration tran