The world and the business environment are constantly witnessing many economic changes that have led to the expansion of the business' volume due to mergers and the increase in an investments volume and the complexity of business and the transformation of some systems, which was reflected on the size of the risk and uncertainty which led to necessity of a presence of transparent and objective accounting information In the way that reflects the financial performance of the economic units to be available to all users of that information, therefore, The need for the existence of indicators for transparency in the disclosure of accounting information that these units adhere to. Standards & Poor's indicators, which included items

يهدف البحث إلى تقييم الكفاءة الوظيفية لمؤسسات التعليم الأهلي في أداء وظيفتها بمستوى عالٍ لتشبع حاجة سكان المدينة الذين فضّلوا التعليم الأهلي على التعليم داخل المؤسسات الحكومية مما أدى إلى انتشارها، وصولا إلى أهم الآثار المترتبة على ذلك الانتشار إذ نافست فيه مؤسسات التعليم الحكومي، بل وتنافست المؤسسات الأهلية فيما بينها لتقديم أفضل خدمة تعليمية للصراع من أجل البقاء، وتهدف أيضا إلى  إظهار الوجه السلبي ا

By reading the book (Endless Forms Most Beautiful: The New Science of Evo Devo) by Sean B. Carroll, new horizons opened up about the nature of the formation of the living organism. Although he presented the idea that the artist was influenced by the material assets of nature in his holographic art formations, the new science of Evo-Devo (Evolutionary Developmental Science) provided models worth standing on when comparing the similarity of the formation of living organisms on the one hand, and the formation of works of art with holographic organic bodies on the other. But the excitement lies in the fact that the formation of living natural organisms is often driven by subtle intelligent mechanisms that are different from the mechanisms us

This research aims to study and evaluate the reality of the Iraqi banks in terms of how they cope with the risks of the banking business, specifically banking operational risks, and to develop a model integrated to define, identify, measure and mitigate the impact of these risks on according to the Basel Committee requirements II about the dangers of Alchgal.uchir major search to the presence of weak results in the Iraqi banks in understanding and defining and measuring operational risks and not hedged properly, which avoids those banks operating losses as well as the results show there is a shortage in the equation of capital adequacy applied by the Iraqi banks because of non-observance of the minimum capital required to counter the ris

يهدف البحث الحالي التعرف على مهارات النجاح الاكاديمي لدى طلبة الجامعة، وكذلك التعرف على دلالة الفروق على وفق الجنس ) ذكور ، أناث ( والتخصص ) علمي ، انساني( ولذلك قامت الباحثة بتبني وترجمة مقياس مهارات النجاح لدينيس Dennis,2262 ، يتكون المقياس من) 12 ( فقرة ومن ) 5( مهارات )مهارة التركيز التواصل التنظيم وإدارة الوقت تحديد الأهداف والتحفيز الاستعداد للاختبارات(، وقد تم التأكد من - - - - خصائصة السايكومترية، تم تطبيق المقياس

The applications of hot plasma are many and numerous applications require high values of the temperature of the electrons within the plasma region. Improving electron temperature values is one of the important processes for using this specification in plasma for being adopted in several modern applications such as nuclear fusion, plating operations and in industrial applications. In this work, theoretical computations were performed to enhance electron temperature under dense homogeneous plasma. The effect of   power and duration time of pulsed Nd:YAG laser   was studied on the heating of   plasmas  by inverse bremsstrahlung  for  several values for the electron density ratio. There results for these ca

The Coronavirus Disease 2019 (COVID-19) pandemic has caused an unprecedented disruption in medical education and healthcare systems worldwide. The disease can cause life-threatening conditions and it presents challenges for medical education, as instructors must deliver lectures safely, while ensuring the integrity and continuity of the medical education process. It is therefore important to assess the usability of online learning methods, and to determine their feasibility and adequacy for medical students. We aimed to provide an overview of the situation experienced by medical students during the COVID-19 pandemic, and to determine the knowledge, attitudes, and practices of medical students regarding electronic medical education.

Background: The spleen is the most common solid
organ injured in patients who had sustained abdominal
trauma. Such injuries to the spleen represent
approximately one quarter of all blunt injuries of the
abdominal viscera.
Due to its remarkable vasculature and its fragile
structure, splenic rupture is the most widespread cause
of intra-abdominal hemorrhage.
Objective: To assess the magnitude of splenic injury,
the management of splenic injury, and to evaluate the
postoperative complications.
Methods: A prospective study of 57 cases of splenic
injury was performed in Al-Kadhimiya Teaching
Hospital during the period between the 1st of October
2004 and the 1st of October 2006. Statistical analysis

Background: fixed orthodontic appliances deleterious influence on gingival health is well documented. Association between weight status and gingival health is presented in many studies. This study aimed to evaluate how early the impact of fixed orthodontic therapy on patients` gingival health, and if there are differences of that impact among different weight status groups. Materials and Methods: Sample consisted of 54 patients (25 males, 29 females; age limits are 16 -18 years) going under the course of treatment with fixed orthodontic appliance. Patients were categorized according to their Body Mass Index (BMI) into 3 weight status groups considering WHO charts in 2007 (underweight, normal weight, overweight and obese), then determinat