يؤدي عرض معلومات مضللة او محرفة ضمن القوائم المالية والتي تعد أهم مصادر المعلومات الموثوقة التي يُعول عليها لاتخاذ القرارات السليمة الى عدم قدرتها على عكس نتيجة النشاط والمركز المالي لها او اعمال الوحدة الاقتصادية لتلك الفترات الزمنية بصورة صادقة وعادلة نتيجة لنوعية المعلومات المفصح عنها في القوائم المالية لذلك زاد الاهتمام بتطوير الممارسات المحاسبية لتتضمن افصاحات كافية بغرض اعطائهم صورة صادقة وعادلة

A new set of metal complexes by the general formula [M(C)2(H2O)2]Cl2 has been prepared through the interaction of the new Ligand [N1, N4-bis(4-chlorophenyl)succinamide] (C) derived from succinyl chloride with 4-Chloroaniline with the transition metal ions Mn(II), Co(II), Ni(II), Hg(II), Cu(II) and Cd(II). Compounds diagnosed by TGA, 1 H, 13CNMR and Mass spectra (for (C)), Fourier-transform infrared and Electronic spectrum, Magnetic measurement, molar conduct, (%M, %C, %H, %N). These measurements indicate that (C) is associated with the metal ion in a bi-dentate fashion by nitrogen atoms (the amide group) and the octahedral composition of these complexes is suggested. The anti-bacterial action of the compounds towards three types of bacteria

Mishrif Formation was deposited during The Cenomanian-Early Turonian, which has been studied in selected Tuba and Zubair OilFields, these wells (TU-5, TU-24, TU-40, ZB-41, ZB-42, and ZB-46) are located within Mesopotamian basin at southern Iraq and considered as a major carbonate reservoir in Iraq and the Arabian Gulf. The palaeontological investigations mainly depending on benthonic foraminifera of the studied wells of Tuba and Zubair Oilfields in Mishrif Formation, twenty-four species belonging to fourteen genera are recognized of benthonic foraminifera, which has been recognized through this study, especially benthonic foraminiferal, indicating four zones as follows:

Thrust blocks and restraint joints are the two most popular methods of counteracting the thrust force that generated at pipe fittings (bends, Tee, wye, reducers, dead ends, etc…). Both systems perform the same function, which is to prevent the joints from separating from the pipes. The aim of the study is to review previous studies and scientific theories related to the study and design of thrust blocks and restraint joints to study the behavior of both systems under thrust force and to study the factors and variables that affect the behavior of these systems. The behavior of both systems must be studied because they cannot be abandoned, as each system has conditions whose use is more feasible, scientific, and economic

This study aimed at identifying the counseling needs for classroom teachers specialization in
Jerash university. The sample of the study consisted (112) students. To achieve this goal a
scale with (39) items was built by the researcher, this scale has four domains they are as
follows; family, social, psychological and academic domain. The results of this study showed
that counseling needs obtain the heighest average. As well as, the results of the study revealed
that there were statistical differences in favor of gender and teaching year variable. Finally the
study stated a list of recommendations.

    In this paper, a theoretical study was introduced to discussion the  Influence of donor senstizer on efficiency of solar cell with clear  focusing on dye senstized solar cell DSSCs applications was presented. Use of donor  as -sensitizer dye in solar cells was a viable contender in photovoltaics due to their spectrum of excited state to transfer more elkectrons to conduction band of semiconductor  .In this study, two systems Alq3/ZnO and D149/ZnO devices taken with same two solvents .Transtion energy ,coupling strength and transtion parameters are used to calculate the  electron current density , it  uses to calculate the photovoltic characteristic I-V ,fill factor and the efficiency of th

Extraction and Description of Urease Enzyme Produced from Staphylococcus saprophyticus and study of its effect on kidney and bladder of white mice

New vision of Mr. Abdul Mahdi Al-Muttafiqi in the light of unpublished documents