The Accounting Disclosure for non-current intangible assets is necessary to rely on accounting information by decision makers in the economic unity, two international accounting standards issued (IAS16,36), which aims to provide the foundations of the recognition, measurement and disclosure of appropriate assets Non-current tangible. (IAS16) allowed to use re-evaluation approach to measure assets entrance due to the inadequacy of the accounting information resulting from the application of the historical cost of the entrance under increasing technical developments and continuing that leave clear their effects on non-current intangible assets, As well as the requirements of what came (IAS36) the importance of accounting for the impairment

The expression of the Proprotein Convertase Subtilisin/Kexin Type 9 gene (PCSK9) is inextricably related to lipid levels and a risk of atherosclerotic coronary artery disease (ASCAD). The present study aims to measure the quantity of PCSK9 gene expression and the effect of methylation on its expression level taking part in the pathogenesis of acute coronary artery disorder.

A current study included 150 subjects from the Iraqi population, 100 ASCAD patients and 50 healthy controls. The concentration of PCSK9 in each serum sample was determined by the ELISA technique, the expression levels of the PCSK9 gene in whole blood were estimated by RT-qPCR – Quantitative Reverse Transcription PCR method, and DNA

ان الجزء الاكبر من السلوك الاجتماعي تنظمه المعايير الاجتماعية التي من المتوقع ان يسلك الافراد وفقا لها ، وهكذا فأن الجماعات التي يوجد انسجام بين افرادها سرعان ما تكون اتجاهات وولاءات مشتركة لعدد اكبر من المواقف فعندما ينظم فرد الى جماعة فأن ادراكاته تتغير لتتوافق مع معايير تلك الجماعة .( توق وعدس ، د.ت، ص336).وتؤدي الاسرة دورا اساسيا في اكساب الفرد اتجاهات ومعايير خلقية معينة ثم تقوم الجماعات الثانوية الم

The study seeks to examine the level of personal efficacy and its relation to mental alertness among university students. Besides, the statistically significant differences in regard of students' gender, and the correlation between male and female. To do this, the researcher adopted two scales: one to measure the personal efficacy which was made up by (abed al-jabaar, 2010) included (26) items, and the other to measure the mental alertness that designed by (abed Allah, 2012) included (36) items. A total of (120) student were selected randomly from three-different colleges at the Al-Mustansiriyah University for the academic year 2016-2017. The findings revealed there are no significant differences among students in regard of the personal

يعاني كل منا في فترة من فترات حياته من النقص في نواحي مختلفة ربما ينتهي هذا الشعور بعد فترة وربما يبقى لفترة من الوقت الا ان من المهم التعرف فيما اذا كان هذا الشعور ذأ تأثير ايجابي او سلبي ونقصد به اذا كان ايجابيا فان الفرد سيحاول تعويض هذا النقص بشكل يطور فيه نفسه وقدراته لسد هذا النقص بينما السلبي فان الفرد قد يلجأ الى الانتقام او ايذاء الاخرين بسبب هذا الشعور مع ما يرافق هذا الشعور من انخفاض في تقدير الذ

Internal Audit  is one of the most important backers of corporate governance, the researcher expanded his interest in this subject to examine the efficiency of Internal Auditors at the Arab Bank and its branches in Jordan to achieve Accountability which enhances the Corporate Governance and to identify the effect of the International Internal Audit  Standards in strengthening the role of Internal Auditors in Accountability, and the effect of Attribute and Performance Standards in Accountability. The researcher applied descriptive analysis method to define the role of Internal Audit in the Arab Bank in achieving one of the basic principles of Corporate Governance assimilated in Accountability. The researcher’s sources include

The present study is a qualitative study that aims to investigate the way the Iraqi caricaturist,Dheaa Al-Hajjar uses caricatures to produce a satirical meaning humorously.Producing satire while at the same maintaining humor requires a creative thinking on the part of the caricaturist. Thus, the study examines the production of humorous satire in terms of creativity. The analysis is done from the cognitive linguistic point of view using Arthur Koestler's theory of bisociation as presented in his book The Act of Creation in 1964. The main principle on which the theory is based is that humor is created via linking (or bisociating in Koestler's terms) two habitually incompatible trains of thought in order to come up with a novel me

Whatever the designers of the advertisement in choosing the text and spoken phrases, those phrases cannot give or convey the full meaning to the recipient only if this spoken and written language is reinforced with another language based on the signals, movements, and symbols that are displayed using the body or other artistic elements of the advertisement such as pictures, colors, music, effects, and other elements used in the artistic construction of television advertising. All these artistic elements contribute to the completion of the advertising idea and make it ready to be displayed to the public.

Scientists and researchers, in the field of psychology, have relied a lot on this language (body language). And some of them put

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.