This study seeks to identify the possibility of achieving the property of faithful representation of accounting information and measure it by using the standard approach based on mathematical and statistical equations by comparing two financial periods before and after the application of (IFRS-15) Revenue from contracts with customers, during the period. (2014-2018), for the financial statements of the mixed joint stock companies listed on the Iraq Stock Exchange, which is one of the main pillars of the economic structure of the country, as a joint investment between the state and the private sector, and has importance in many aspects, including support for projects of public companies, S Absorption and employment of labor, as well as ra

Wrestling Judo, one of the sports that have seen greatdevelopment in recent years in the world, requiring preparationphysically special, which is to be determined physical aptitude of thebad functional efficiency of the heart and lungs, Efficient physicalclosely linked to the ability of the player performance, as the physicalaptitude to play an important role the possibility of control over theaspects and physical skills during training and competition.The study aims to determine the effect of training on anaerobicendurance according to the average (30-60 sec) in the development ofphysical aptitude for judo players. Used a much more extremeexperimental method on a sample was Blaabat national teamwrestling judo and numbers of 16 for the play

In this study is the phenomenon of desertification risk assessment in the Abu Ghraib area west of Baghdad/Iraq, which has an area of about (384.168 km 2), that the annual mean temperature is more than (22 C). Rainfall was low, ranging from the (200 mm) per year for Iraq and (2.82) mm per year of the study area* temperature is high and evaporation is also high (mm 7.73) per year*, so the climate in general of the dry type and the system of soil moisture is the kind of Aridic (Torric). To this study was to identify three indicators to monitor for the period from 2001-2005 using GIS and these indicators are (soil, groundwater and the nature of land use), using ArcGIS 9.1. The results showed that the risk of desertification was part of the leve

Shoulder immobilization is one of the injuries that lead to disability and loss of movement in the joint within a short time, which called the researchers to find appropriate therapeutic means to rehabilitate this injury. They prepared a rehabilitation program accompanying the reflexology technique to rehabilitate the injury of the immobilized shoulder of the small degree and improve the range of movement and muscle strength working on the shoulder joint The sample was selected from the male patients aged (40-50) years. The muscle strength test was used using the force sensor, the shoulder range test from the flexion and extension position and the visual analog test to measure the level of pain. The study concluded that the pre-rehabilitati

Background: The marginal fit is the most characteristic that closely related to the longevity or success of a restoration, which is absolutely affected by the fabrication technique. The objective of present in vitro study was to evaluate the effect of four different CAD/CAM systems on the marginal fit of lithiµm disilicate all ceramic crowns. Materials and Methods: Adentoform tooth of a right mandibular first molar was prepared to receive all ceramic crown restoration with deep chamfer finishing line (1mm) and axial reduction convergence angle of 6 degree, dentoform model duplicated to have Nickel-Chromiµm master die. Thirty two stone dies produce from master die and distributed randomly in to four groups (8 dies for each group) accor

The triggering effect for the face pumping of Nd:YVO₄ disc medium of 4×5×0.5 mm was investigated using bulk diode laser at different resonator cavity length in pulse mode and at repetition rate of 1.3kHz. The maximum emitted peak power was found to be 100, 82, and 66 mW for resonator lengths of 10, 13.5, and 17.5 cm respectively, while the threshold pumping power was found to be 41mW. The maximum emitted peak power obtained was 300 mW when using external triggering and 10cm length, with repetition of 3Hz.

The highest incidence of injury is seen in adolescent playing pivoting sports such as soccer, basketball, and handball. Objective: To examine the effectiveness of a neuromuscular prevention program in reducing knee and ankle injuries in adolescent male soccer players.

    This study was based on the determination of aphid species that infested Chrysanthemum sp. (Asterales, Asteraceae) in the middle of Iraq; five aphid species belong to subfamily Aphidinae were recorded: Aphis fabae Scopoli, 1763, Aphis gossypii Glover, 1877,  Coloradoa rufomaculata (Wilson, 1908), Macrosiphoniella sanborni (Gillette, 1908) and Myzus persicae (Sulzer, 1776). A. gossypii was the most dominant species throughout the study period while M. persicae  is the lesser species.

    A summary of  the main taxonomic characters is presented here and a pictorial key which was designed to separate aphi