The objective of the research is to clarify the grants and aids as a conceptual input, identify the factors of obtaining them and their objectives, and the statement of the need to produce accounting information that enhances financial reporting related to grants and assistance, especially the presentation of the accounting treatments provided by the unified accounting system and determining the shortcomings of that system, The accounting requirements of IAS20 to limit the variation of treatments with application to the economic unit (the research sample) are presented.

The study reached a set of conclusions, the most important of which is the absence of an accounting base in Iraq that determines the basi

Background: Use of oral contraception has been associated with an increased abnormalities of lipid and carbohydrate metabolism as well as hemostatic variables at baseline (increased plasma levels of factor VII, factor X, fibrinogen and of D-dimers).
Objectives: To evaluate the effect of oral contraceptive pills (combined pills) on coagulation tests,prothrombin time (PT), activated partial thromboplastin time (APTT), and fibrinogen level.
Patients and methods: This is a descriptive cross sectional study which was conducted in fertility control clinic in Al-Batool Teaching Hospital for Maternity and Children in Baqubah city, during the period from December 2015 to October 2016. Eighty eight women were enrolled in this study according

The research aimed to use HIIT exercises, and to know the effect of HIIT exercises on some physiological and physical indicators of the young badminton players, and to identify the degree of competition anxiety and the performance of some offense skills among the young badminton players. The research community (the young badminton players), the research sample and its selection method (the research sample was chosen by the intentional method (8) badminton player from the Athwari Club), the scientific method (the experimental method with pre and post tests), measurement tools: physiological tests (high and low blood pressure) , pulse, and physical exams (explosive force of arms and legs) and the offense skills and the scale of competit

In study carried out in the cold storage in college of Agric./Univ. of Baghdad at 8 ? C. shows that Alternaria , Pencillium , Rhizoctonia , Mucor , are the fungi that causes tomato fruits decay. This is the first record of Rhizoctonia and Mucor as a Tomato fruits rot under 8º c in Iraq. There is no fungal infection on cucumber fruits under 8 ? C. . Waxing tomato fruits reduced the severity of the fungi infection and gave shelflife (19 days) under 8 ? C. There is an infection with Mucor was found in tomato fruits kept in perforated polyethylene bages with 16 bores prevent the infection and the lowest severity and frequency of infection was found in waxed tomato fruits. Part of M.Sc thesis of the Second author.

Boltzmann mach ine neural network bas been used to recognize the Arabic speech.  Fast Fourier transl(>lmation algorithm has been used t() extract speciral 'features from an a caustic signal .

The  spectral  feature size is reduced by series of operations in

order to make it salable as input for a neural network which is used as a recogni zer by Boltzmann Machine Neural  network which has been used as a recognizer for phonemes . A training set consist of a number of Arabic phoneme repesentations, is used to train lhe neuntl network.

The neural network recognized Arabic. After Boltzmann Machine Neura l    network   training  the  system   with 

Sentiment analysis is one of the major fields in natural language processing whose main task is to extract sentiments, opinions, attitudes, and emotions from a subjective text. And for its importance in decision making and in people's trust with reviews on web sites, there are many academic researches to address sentiment analysis problems. Deep Learning (DL) is a powerful Machine Learning (ML) technique that has emerged with its ability of feature representation and differentiating data, leading to state-of-the-art prediction results. In recent years, DL has been widely used in sentiment analysis, however, there is scarce in its implementation in the Arabic language field. Most of the previous researches address other l

In this work , a hybrid scheme tor Arabic speech for the recognition

of  the speaker  verification  is presented  . The scheme is hybrid as utilizes the traditional digi tal signal processi ng and neural network . Kohonen neural  network has been used as a recognizer  tor speaker verification after extract spectral  features from an acoustic signal  by Fast Fourier Transformation Algorithm(FFT) .

The system was im plemented using a PENTIUM  processor , I000

MHZ compatible and MS-dos 6.2 .

Broadcasting across satellites has become an important media phenomenon and largely available for watchers. As the receiver can see the events at the very moment and at any spot in the world. This study aims to discover the degree of the extent of exposure of Iraqi people to the news broadcasting satellites in Arabic language, (Al Jazeera, Al Arabiya, Al Ekhbariya Satellite Channels) as one of the media that serves the public; and to discover the range of these Satellite Channels in covering the local Iraqi situation in different sides and aspects; and to know the significance of the Iraqi people in watching those news programmers; and state the motives behind the Iraqi public's dependence on these channels.

The