It has been an increase concern of scientific and professional accounting sides on disclosure especially after appearance of business firms and accounting development with its relationship to financial statements which are considered to be outputs of the activity results.  The preparing of financial statements and auditing of those accounts according to normal principles and standards of accounting on both local and international levels. Accounting disclosure can be seen an importance through discover all fundamental and necessary information for proper supply. Therefore, the research will highlight on public companies commitment in Iraq for basis and standards which have taken disclosure in financial data. The conceptual frame of t

Bobbin friction stir welding (BFSW) is a variant of the conventional friction stir welding (CFSW); it can weld the upper and lower surface of the work-piece in the same pass. This technique involves the bonding of materials without melting. In this work, the influence of tool design on the mechanical properties of welding joints of 6061-T6 aluminum alloy with 6.25 mm thickness produced by FSW bobbin tools was investigated and the best bobbin tool design was determined. Five different probe shapes (threaded straight cylindrical, straight cylindrical with 3 flat surfaces, straight cylindrical with 4 flat surfaces, threaded straight cylindrical with 3 flat surface and threaded straight cylindrical with 4 flat surfaces) with various dimensio

The research aims to identify the level of psychological burnout among the professors of Sana’a University in light of the armed conflicts in Yemen. The research sample consisted of (104) faculty members. A descriptive-analytical approach was adopted. The results of the research showed that university professors suffer from psychological burnout at a very high level in the overall score of the scale. There were no statistically significant differences in terms of gender, academic degree, teaching experience, marital status, number of family members, or salary. In light of the results, the researcher presented a number of relevant recommendations and suggestions.

To develop a petrol engine so that it works under the bi-engine pattern (producer gas-petrol) without any additional engine modifications, a single-point injection method inside the intake manifold is a simple and inexpensive method. Still, it leads to poor mixing performance between the air and producer gas. This deficiency can cause unsatisfactory engine performance and high exhaust emissions. In order to improve the mixing inside the intake manifold, nine separate cases were modelled to evaluate the impact of the position and angle orientation inside the intake manifold on the uniformity and spread of the mixture under AFR=2.07. A petrol engine (1.6 L), the maximum engine speed (8000 rpm), and bi-engine mode (petrol-producer ga

Iraqi-Saudi Relations have witnessed a state of rapprochement over decades. However, this rapprochement was temporary and could not overcome the differences that formed the core of Iraqi-Saudi relations after 2003, relations between Iraq and Saudi Arabia deteriorated with the Iraqi governments that followed the rule of Iraq after 2003, especially the government of Nuri Al-Maliki in which relations reached the end of mutual accusations between the two parties. In order to promote the relationship between the two countries, a culture of moderation has to be propagated especially in the field of religion and the religious institution should be encouraged to open up to other sects and to recognize all sects as prelude to combating the cultur

The current research (violence in contemporary Iraqi drawing) study the nature of the manifestations of violence, Kdoual effective in technical text and give these functions of the images have multiple connotations psychological symbolism, and has read the text in the light of the impact of the Iraqi social reality after the recent occupation of events and to study the impact of this stage on Iraqi contemporary painting, and this research consists of three chapters included the first chapter defines the research problem, which is illustrated through the following questions which are real problems require study and research .

Is constitute an objective treatment of the Academy of artistic representations of a phenomenon in the for

The aim of the present study is to examine the effectiveness of a proposed unite in voluntary work in enhancing critical thinking skills and the attitudes towards responsible citizenship among eighth grade female students in the Sultanate of Oman. In order to collect the study data, the researchers employed a quasi-experimental research design with twenty female students from Al-Sideeqah bint Al-Sideeq for basic education school. The research data were collected via a critical thinking test that consisted of twenty-five items and a scale of twenty items under three different dimensions, which aimed to measure students' attitudes towards responsible citizenship. The researchers implemented these two instruments as pre- and post the experi

Background: This study aimed to determine whether there is a relationship among the bite force with facial dimensions and dental arches in a sample of Iraqi adults with Class I skeletal and dental relations. Materials and methods: Forty dental students (20 males and 20 females) were selected under certain criteria. For those individuals, dental impressions, frontal facial photographs and maximum bite force at molar and incisor regions were taken. The dental arches widths and facial dimensions were measured using the AutoCAD program 2007, while the bite force was determined using special device. Descriptive statistics for the measured variables were performed and gender difference was determined using independent sample t-test, while the rel

  In this research study, I tried to trace the epic effect to learn how it was understood and how it was used. Following the descriptive and analytical approach in the research, the first chapter dealt with a presentation of the methodological framework of the problem, the goal, the limits of the research, the importance and the need for it and the definition of terms, as well as the theoretical framework which consisted of two topics, including the impact of the epic theater on the world theater and the second the effect of the epic theater on the Arab theater, This came by tracing the epic impact on the world stage of the Greeks, the Middle Ages, the Renaissance, and the Arab theater of the twentieth century.
As for the second

Carbon nanotubes (CNTs) were synthesized via liquefied petroleum gas (LPG) as precursor using flame fragments deposition (FFD) technique. In vitro, biological activates of carbon nanotubes (CNTs) synthesized by FFD technique were investigated. The physiochemical characterizations of synthesized CNTs are similar to other synthesized CNTs and to the standard sample. Pharmaceutical application of synthesized CNTs was studied via conjugation and adsorption with different types of medicines as promote groups. The conjugation of CNTs was performed by adsorption the drugs such as sulfamethoxazole (SMX) and trimethoprim (TMP) on CNTs depending on physical properties of both bonded parts. The synthesized CNTs almost have the same performance in a