Providing useful information in estimating the amount and timing and the degree of uncertainty concerning the future cash flows is one of the three main objectives of the financial reporting system, which is done through the main financial statements. The interest on standard-setting bodies in the forecasting of future cash flows, especially Financial Accounting Standards Board (FASB) explain under Accounting Standard (1) of the year 1978 "Objectives of Financial Reporting by Business Enterprises", paragraph (37) thereof that accounting profits better than cash flows when forecasting future cash flows, In contrast, IAS (7) as amended in 1992 aims to compel economic units to prepare statement of c

Abraham son of Izra, the poet, the philosopher, the grammarian, and the Turah exegesis, is considered one of the famous poets in the era of Islamic reign in Spain which is called the "Golden Era". He was taught all types of teaching which was rich in Jewish literary products. He learned Arabic and studied Arabic language and literature. He travelled a lot, and made tours within Spanish places, and even reached the North of Africa. He preferred living with Muslim rulers in the south of Spain, like the rest of the Jews who emigrated from the north of Spain to the South in search for freedom and to participate in higher positions of the Islamic Palace. He was influenced by Arabic culture, and even translated "Th

Indium Antimonide (InSb) thin films were grown onto well cleaned glass substrates at substrate temperatures (473 K) by flash evaporation. X-ray diffraction studies confirm the polycrystalline of the films and the films show preferential orientation along the (111) plane .The particle size increases with the increase of annealing time .The transmission spectra of prepared samples were found to be in the range (400-5000 cm-1 ) from FTIR study . This indicates that the crystallinity is improved in the films deposited at higher annealing time.

Nano gamma alumina was prepared by double hydrolysis process using aluminum nitrate nano hydrate and sodium aluminate as an aluminum source, hydroxyle poly acid and CTAB (cetyltrimethylammonium bromide) as templates. Different crystallization temperatures (120, 140, 160, and 180) ⁰C and calcinations temperatures (500, 550, 600, and 650) ⁰C were applied. All the batches were prepared at PH equals to 9. XRD diffraction technique and infrared Fourier transform spectroscopy were used to investigate the phase formation and the optical properties of the nano gamma alumina. N₂ adsorption-desorption (BET) was used to measure the surface area and pore volume of the prepared nano alumina, the particle size and the

The current study aims to identify:The meta-motivation and Uniqueness seeking of the study sample. The correlated  relationship among them. The present study sample consists of (400) students from the colleges of engineering, University of Baghdad, and the University of Technology in the academic year (2019-2020), and the researcher has adopted the Chen Scale (1995)to measure the meta-motivation after its translation into Arabic by(Al-Samawi,2011).The scale includes six dimensions. The researcher has also adopted the Snyder&Fromkin scale (1980) to measure the uniqueness  seeking after translating and adapting it into the Arabic environment. The scale consists of three dimensions. The results show that students of the Facult

A polycrystalline CdTe film has been prepared by thermal evaporation technique on glass substrate at substrate temperature 423 K with 1.0 m thicknesses. The film was heated at various annealing temperature under vacuum (Ta =473, 523 and K). Some of physical properties of prepared films such as structural and optical properties were investigated. The patterns of X-ray diffraction analysis showed that the structure of CdTe powder and all films were polycrystalline and consist of a mixture of cubic and hexagonal phases and preferred orientation at (111) direction.
The optical measurements showed that un annealed and annealed CdTe films had direct energy gap (Eg). The Eg increased with increasing Ta. The refractive index and the real p

The aim of this work is studying the binary system ??'??? Ni?)with two ratios (y=36,80) by using casting method for preparing the samples.Magnetic and Mechanical properties have been studidt different httrea^nttem^rature.All the alloys were found a ferromagnetic behavior and sensitive to the heat treatment. Best properties were found at the heat treatment 1100 C°.A significant different results were found above 1100C° for lower magnetic and mechanical values. This is possibly due to the change on the degree of magnetic moment orders, in which most of the moments are started to remove from coupled ferromagnetically.?

This research aims to conduct a linguistic analysis of the translation of the novel "The Corpse Washer" by the Iraqi author Sinan Antoon. The main objective is to explore the challenges and strategies involved in translating this literary work, particularly the difficulties in translating the Baghdadi dialect and the obstacles it poses for non-native speakers. Employing a descriptive research methodology, the study examines the linguistic aspects of the translation, specifically selected conversational texts in the novel. It identifies the difficulties faced by translators in preserving the essence of the original novel and presents instances where errors occurred in translating vocabulary, conversational expressions, proverbs, and idi

The study addressed the water ecosystems of the marshes of Maysan Governorate as one of the important areas in Iraq in terms of the environmental, economic and tourism aspects. This area was exposed to great environmental changes due to natural and human factors which greatly affected the water ecosystem and made the area susceptible to many problems that affected the biological life of living organisms. The marshes of Maysan Governorate was affected by vital factors and non-vital factors. The marshes of Maysan Governorate was characterized by the UN Organization as one of the most important centers of biodiversity in the world because of the abundance of different and rare living organisms such as birds, fish, and reptiles as well as the e