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 personality characteristics of the Leader are considered one of the main elements to reach into business organizations entrepreneurship; and because of the development of the organizations of the continuous transformations as result of huge Competition in private High Education sector, there is a great need for Leaders characterized of certain personality capable of managing their organizations and can positively effect on them. Also these organizations' success to reach into entrepreneurship requires a main significant element that is (strategic flexibility) which is considered one of the important elements for success.

    Accordingly, this research is trying to fin

Ifosfamide (IFO), an alkylating chemotherapy agent, is known for its association with neurotoxicity and encephalopathy. This trial was designed to evaluate the protective action of daidzein (DZN) against IFO-induced neurotoxicity in male rats by determining the difference in certain inflammatory and apoptotic markers in the brain tissue of rats. Twenty-eight Wistar rats, weighing 120-150 g, were divided into four groups of seven rats: Group 1 (Control) received no treatment; Group 2 was orally administered DZN (100 mg/kg/day) for seven days; Group 3 received a single intraperitoneal (IP) dose of IFO (500 mg/kg); Group 4 received oral DZN (100 mg/kg/day) for one week prior to a single IP dose of IFO on the seventh day. Twenty-four hours post

Mixing this strategy with a qualitative research design and an idea known as AI-supported journalism, the paper is going to approach the requirements of how AI technologies may transform journalism content and culture in a way beyond what one anticipates; therefore, enabling more of it to reach an audience. The current research used descriptive research design to investigate the potential applications of the AI tools that mediate civilizational conversation and a structured questionnaire to media professionals. AI-driven journalism can promote peaceful cohabitation and mutual respect and thus act as a bridge between cultures, the research said. The piece even goes on to mention the need for media establishments and civil soc

This research was aimed to determine the petrophysical properties (porosity, permeability and fluid saturation) of a reservoir. Petrophysical properties of the Shuiaba Formation at Y field are determined from the interpretation of open hole log data of six wells. Depending on these properties, it is possible to divide the Shuiaba Formation which has thickness of a proximately 180-195m, into three lithological units: A is upper unit (thickness about 8 to 15 m) involving of moderately dolomitized limestones; B is a middle unit (thickness about 52 to 56 m) which is composed of dolomitic limestone, and C is lower unit ( >110 m thick) which consists of shale-rich and dolomitic limestones. The results showed that the average formation water

The United States has stood by Iraq and supported militarily and morally, but the relationship did not quickly be strained again before August 1990, when the oldest former political system in Iraq after Iraqi troops entered the territory of Kuwait, the United States stood beside Kuwait because the two parties link military ties opted States United to support the Kuwaiti side relying on the resolutions passed by the UN security Council, the United States and found in this issue right opportunity to execute the mechanics of meddling in Iraqi affairs and the various means of political, economic, military, and methods for dealing with Iraq, especially after finding the impediment standing in front of the implementation of its goals The strat

Background and Objective: Public demand for procedures to rejuvenate photodamaged facial skin have stimulated the use of fractional CO2 laser as a precise and predictable treatment modality. The purpose of this study was to assess the effect of fractional CO2 laser system for reducing periorbital rhytids.

Materials and Methods: twenty seven subjects with mild periocular wrinkles, and photoaged skin of the face were prospectively treated two to three times (according to clinical response) in the periorbital area with a fractional CO2 laser device equipped with a scanning hand piece. Improvements in eyelid wrinkles was evaluated clinically and photographically. Subjects also scored satisfaction and

Abstract

Paraffin wax is utilized for the heat storage applications taking advantage from the high stored latent heat during the phase change (from solid to fluid) period. What isn't right with this procedure is that the wax has a little heat transfer rate because of its low thermal conductivity. The thermal conductivity improvement of the paraffin wax has been examined utilizing nano-material with high thermal conductivity. In the recent study, (Al₂O₃) nanoparticles with weights of 1, 2, and 3% of the paraffin wax were added to the paraffin wax. The Iraqi paraffin wax accessible at the local markets was utilized as a phase change material (PCM).

Many properties of the

Controlling cost in construction projects is an essential issue. This study investigates the most critical problems that cause weakness in cost control in Iraqi construction projects. The quantitative technique was used by conducting a survey directed to professionals who work on construction projects. One hundred and sixty-four questionnaire forms were distributed to private sector companies, government companies, and government institutions, and the responses were subjected to the required statistical analysis. The results indicate that the most influential factors are the weakness in keeping up with the use of modern concepts, methods, and technologies, the delay in receiving the amounts due for work done from the owner, fluctuat

This work involves the calculation of the cooling load in Iraqi building constructions taking in account the effect of the convective heat transfer inside the buildings. ASHRAE assumptions are compared with the Fisher and Pedersen model of estimation of internal convective heat transfer coefficient when the high rate of ventilation from ceiling inlet configuration is used. Theoretical calculation of cooling load using the Radiant Time Series Method (RTSM) is implemented on the actual tested spaces. Also the theoretical calculated cooling loads are experimentally compared by measuring the cooling load in these tested spaces. The comparison appears that using the modified Fisher and Pedersen model when large ventilation ra