Accounting changes have taken place in either the local or international level has led to more disclosure from companies, and that many of the economic units in order to attract investors to negotiate on its shares price in the stock market require amendments with respect to the information disclosed, Thus, the objective of this research is to analyze whether companies were research sample disclose contingent assets and liabilities and provisions in their annual financial reports with what brought him International Accounting Standards. It has been used descriptive analysis of annual financial reports for a sample of (50) listed company on the Iraq Stock Exchange were identified companies that disclose contingent assets and liabi

The effect of the treatments were the combination of ozone gaz with high
temperatures ( 35، 40 and 45C) and tempreture alone in addition to control treatment
treatments were tested on Egges and Pupae stages of hairy grain beetle
Trogoderma granarium (Everts). Results showed that( Z+H) and (H) treatments
were more lethally effective (100%mortality) than to control treatment on Egges
and Pupae stages of insect . The results also showed that first treatment(Z+H) was
more effective than the second treatment (H) on two stages , 1Tthe total1T 1Tkillings1T 1T100% (LT100)1T 1Tin eggs1T 1Treached at1T 1Tperiods1T 1T15.001T, 1T13.001T 1Thours and1T 1T18 minutes1T, respectively1T
with treatment of1T 1Tthe 1Tozone gaz with high

  In this study terpolymer resin  ) p-ABBF) was prepared by condensation of (p-amino benzoic acid) and (Biuret) with formaldehyde in (1:1:3) mol ratio using hydrolic acid as a reaction medium at 130±2 ℃ .The synthesized terpolymer resin was characterized by elemental analysis , FT-IR and (1H-NMR) spectroscopy. The intrinsic viscosity was determined. The thermal stability of the terpolymer was analyzed by (TGA and DSC).The morphological feature of the (p-ABBF) terpolymer resin was studied by scanning electron microscopy (SEM).Bach equilibrium method was employed to study analytical efficiency of the terpolymer resin towards certain trivalent and divalent metal ions such as (Cu+2,Ni+2, Co+2,Zn+2,Cd+2 and Cr+3( where thes

The research deals with the concept of stigma as one of the important phenomena that cast a shadow over the nature of the individual, his being and his personality through the inferior view with which he confronts in society, and (Sartors) indicates in this regard that stigma may lead to negative discrimination that leads to many defects, in terms of obtaining On care, poor health, service, and frequent setbacks that can damage self-esteem. The first roots of this phenomenon go back to the Greek civilization and what the Greeks used to burn and cut off some parts of the body and then announce to the nation that the bearer of this sign is a criminal. In addition to the Arab peoples living from setbacks that contributed to the exacerbation

The fluorescence emission of Rhodamine 6G (R6G) and Acriflavine dyes in PMMA polymer have been studied by changing the irradiation and exposure time of laser light to know the effect of this parameter. It was found that the fluorescence intensity decreases in the polymer samples doped dyes as the exposure time increases and then reaches stabilization at long times, this behavior called photobleaching, which have been shown in liquid phase less than solid phase. Using 2nd harmonic with wavelength 530 nm laser, the photobleaching effect in the two dye-doped polymers different solvent but same was studied. It was observed that photobleaching of by different solution and by using dip spin coating the photobleaching seem in liquid phase more

       The present study conducted on 30 female patients with osteoarthritis OA a attending Baghdad teaching hospital, in addition to 30 healthy females, all subjects were (35-65) year's old .Parameters were measured in the sera of patients group and healthy groups were interleukin -8 (IL-8) and high sensitivity C-reactive protein (hs-CRP).The results revealed a higher significant in all parameters of patients sera compared to healthy groups. Conclusion was obtained that IL-8 and hs- CRP were a markers or player inflammatory disease like osteoarthritis nodal  

Objective(s): To assess mothers’ knowledge about their children with sickle cell anemia and non-Pharmacological approaches to pain management and found some relationship between mothers knowledge and their demographic data of age, level of education, and occupation.
Methodology: A descriptive design used in the present study established was for a period from September 19th, 2020 to March 30th, 2021. The study was conducted on a non-probability (purposive) sample of (30) mother their children with sickle cell anemia was chosen. The data were analyzed through the application of descriptive and inferential statistical approaches which are applied by using SPSS version 22.0.
Results: The findings of the study indicated that moderate

These deposits take many forms like current acc, deposits in order to growth and serve national economy Various in varicose perspectives .

The problem of this paper its concern with un applied the mathematical models that used in profitability analysis of current acc , and deposits in view of risk, profit efficiency and financial leverage for this reason the paper discussion use the cumulate mathematical model to solve these problem, that content three variables that be used to measuring profitability by consequent replacement method by stable base and by moving base for 2007 – 2009 applied the data collect from Iraq middle east bank.           &nbs

The reaction of ethylenediamine with [2,4,6-trihydroxyacetophenon] and KOH (Schiff Base) to gives the new tetradentate ligand 2-(1-{2-{1-2,6-Dihydroxy-4-methyl phenyl)ethyliden amino}- ethylimino}-ethyl-benzene- 1,2,5-triol [HCl]. This ligand was reacted with some metal ions (Cu(II), Co(II), Ni(II), Zn(II), and Cd(II)) in methanol with (1:1) metal :  ligand ratio to give a series of new complexes of the general formula [M(H4L)], where: M= Cu(11), Co(II), Ni(II), Zn(II), and Cd(II).      All compounds were characterized by spectroscopic methods [I.R, U.V.-Vis, C.H.N., analysis H.P.L.C, atomic absorption, magnetic susceptibility, (EI-mass for the ligand)], and microanalysis along with conductivity measurements