Abstract

The entities responsible for regulating the financial market are seeking to provide high quality accounting information, to provide appropriate protection to investors, and thus encourage them and attract them to increase their investments. the research reached several conclusion, the most prominent of which comes  :-

1-The production of high quality accounting information reduces investment costs and costs of processing accounting information.

2- The production of high quality accounting information helps investors identify the best investment opportunities.

3- The results of the statistical analysis showed that there is significant

An analytical method and a two-dimensional finite element model for treating the problem of laser heating and melting has been applied to aluminum 2519T87and stainless steel 304. The time needed to melt and vaporize and the effects of laser power density on the melt depth for two metals are also obtained. In addition, the depth profile and time evolution of the temperature before melting and after melting are given, in which a discontinuity in the temperature gradient is obviously observed due to the latent heat of fusion and the increment in thermal conductivity in solid phase. The analytical results that induced by  laser irradiation is in good agreement with numerical results.

Writing in English language demands both mental skills and a suitable level of language proficiency. Some studies showed that writing anxiety has an impact on the acquisition of language learning. This study; however, teaches the cognitive strategies (PLAY & WRITE) as a writing strategy, so as to decrease students’ use of it when experiencing writing anxiety at the academic writing level. The sample has been (100) second-stage Department of English learners at the College of Education (Ibn –Rushd), in the University of Baghdad-Iraq. They have been randomly selected and divided into experimental and control groups; (50) students in each group. To achieve the objective of the study, SLWAI questionnaire has been distributed to the e

   This research deals with the financial reporting for non-current assets impairment from the viewpoint of international accounting standards, particularly IAS 36 "Impairment of non-current assets." The research problems focus on the presence of internal and external indicators on impairment of non-current assets in many of companies listed in Iraqi stock exchange. So it is required to apply IAS 36 to reporting for the impairment loss of assets since this impairment impact certain financial indicators. These indicators help users in their decision-making and forecasting future financial situation and the ability of the company to achieve future profits or maintain current profits. The research aims to shedding lig

ABSTRACT

This study was conducted to determine the effect of various levels of hump fat (HF) used in manufacturing of camel, beef and chicken sausage to understand the effect of (HF) on physicochemical composition sausage, Different levels of hump fat (5, 7, and 10 %) were used, physicochemical compositions like (moisture, protein, fat, Ash, water holding capacity, shrinkage, cooking loss and pH) were determined. Results of the study revealed that moisture content showed high significant differences (P≤0.01)among treatments groups, Camel sausage and beef sausage tended to have highest values while chicken sausage reported the lowest value. The study showed no significant difference (P≤0.05) among the

The research aimed at designing a rehabilitation program using electric stimulation for rehabilitating knee joint working muscles as a result of ACL tear using an apparatus developed by the researchers that stimulate the muscle vibration and work as well as the ability to rehabilitate the join in shorter periods. In addition to that, it aimed at identifying the effect of this program on rehabilitating the knee joint working muscles. The researchers used the experimental method on Baghdad clubs’ players who suffer from complete knee joint ACL tear aged (19 – 24) years old. The results showed that the training program developed the working muscles significantly achieving normal levels of activity.

Celery (Apium graveolens L. ; family : Apiaceae) was often used as a spice in daily food. However, this plant contains many antioxidant compounds useful for attenuating neurodegenerative disorders including Parkinson's disease. Planting celery in the form of microgreens harvested 15 days was expected to increase the content of bioactive compounds. In the current study, we intended to evaluate the neuromodulatory potential of methanol extract of celery microgreens on fruit flies (Drosophila melanogaster Meigen : family Drosophilidae ; ordo : Diptera) which were exposed to paraquat. Neuroprotective capacity was assessed by survival rate, locomotor performance, lipid peroxidation and dopamine content after being treated wi

Estimating the semantic similarity between short texts plays an increasingly prominent role in many fields related to text mining and natural language processing applications, especially with the large increase in the volume of textual data that is produced daily. Traditional approaches for calculating the degree of similarity between two texts, based on the words they share, do not perform well with short texts because two similar texts may be written in different terms by employing synonyms. As a result, short texts should be semantically compared. In this paper, a semantic similarity measurement method between texts is presented which combines knowledge-based and corpus-based semantic information to build a semantic network that repre