The follower of the needs of the users of accounting information notices the necessity of adopting faithful representation of information Hence, IASB adopted the economic substance approach as the basis for the Formulation and development of international accounting standards Therefore, this research discusses the reflection of the economic phenomenon in terms of its economic substance on the subject of measurement , And it should be consistent measurement method where the problem of research is concentrated in the fact that the economic units operating in the local environment to address events and economic phenomena according to the legal form , as appropriate With the requirements of the unified accounting sys

The research focused on (balanced performance and structural mechanisms in industrial product design systems) by focusing on product development in a manner that is able to meet the human requirements through the effect of smart technology on the systems of product designs and its effectiveness in achieving the design and functional variables that have an effective effect in User and industrial products, correspond to the requirements of the user life at the level of daily interaction. The first chapter ensures the problem of research is the following question: What are the mechanisms to achieve balanced performance in some systems design to fit with the variables B N User and industrial products? The objective of the research was to ide

The technical activities designed to highlight the creations of students by providing activities appropriate to their abilities and capabilities within and outside the school, which is a way for the development of learning and learner behavior aimed at directing guidance educationally and artistically.As a result of the efforts of modern educational activities, art has become part of the philosophy of the modern school and part of the modern curriculum. Because it is enough to configure the practices and habits of a satisfactory and acceptable, and is characterized by precision, order and beauty.Through the researcher with a survey of previous studies that dealt with art activities and found that all studies have been confined to a calen

Background: The present study aimed to determine the influence of the different types of mouth wash on discoloration of different orthodontic ceramic, sapphire brackets and adhesives. Materials and methods: The sample composed of 120 ceramic brackets and 120 sapphire brackets, the brackets were divided according to bond material into three groups of 40 brackets include unbounded brackets, chemically cured (no-mix) bonded brackets and Light cured bonded brackets all these groups were further subdivided according to mouth wash type into three groups with 10 brackets each which include; Listerine, cetrimide, chlorhexidine 0.2%, and one control group which immersed in artificial saliva; then Staining measurements were performed with UV-Visibl

The research (The Aesthetics of Lumia Art in Contemporary Textile Arts: An Analytical Study) included four chapters, the first to explain the research problem summarized by the question: Does the art of Lumia achieve aesthetic values in contemporary textile arts?, and aims to: Identify the aesthetics of Lumia art and its applied uses in contemporary textile arts, within the time period (2013-2022). The third chapter included: research procedures and sample analysis (4) models according to the descriptive analytical approach, and the fourth chapter dealt with: results, conclusions and recommendations as well as sources.

Background: Abdominoplasty is one of the commonest surgical procedures that performed for those patients who had skin laxity, strive and muscle rectur diastasis. Combined using of liposuction and abdominoplasty it can give better result than traditional abdominoplasty with fear complications. Patient and Method: A total number of 25 female patients with age ranging between 27-55 years were underwent lipoabdominoplasty. With extensive liposuction of abdominal wall and selective undermining together with muscle plication. All of our patients had body mass index more than 30. Patients satisfaction and complication were documented postoperatively. Result: All of our patients had no Major complications and the postoperative period passed unevent

      Education varies in terms of form and content between verbal and abstract education through the delivery of knowledge and enriching experiences through verbal communication and ephemeral learning and based on sensory experiences that provide visual and audio visualizations that make it imperative to install and retain knowledge and experience. It is obvious that meanings And the concepts grow the more tangible sensory experiences that make the process of communication highly efficient, and the more the learner's acquisition of direct sensory experiences, ie the first source is the life situations and normal circumstances of the process of communication, but if these can not be available It is necessary to a

ملخّص البحث     

ولقد انعم الله علينا بالنبي محمد صلى الله عليه وسلم الداعي إلى خير الأخلاق وأيسر الأعمال ، فالناس صنفان: مغضوب عليهم جفاة ، وضالون غلاة فما اصبح بالعباد من نعمة الا هو طريقها وما رام العقلاء غاية الا هو دليلها. وسبب اختياري للموضوع هو التطرف والغلو عند بعض الناس بحجة انهم على منهج النبوة والسلف الصالح في تطيق الشريعة السمحاء ولتبيين للناس كيف هو منهج الحبيب ا

Art education is one among the fundamental subjects for elementary school students, because it contributes to assembling learners’ personalities and developing their technical skills. For this reason, this research comes, which aims to understand the effect of the task groups’ strategy in developing the performance of elementary school students in art education. to realize the goal of the research, the researcher put the subsequent hypotheses:
-There is not any statistically significant difference at the amount (5%) between the typical many students between the experimental group that studied consistent with the strategy of task groups and therefore the control group that studied in keeping with the same old method that they obt

العراق من التحول الديمقراطي الى التماسك الديمقراطي