Abstract                                                                     

This research aims to study the reflection of accounting for contingent assets and liabilities and provisions on Faithful Representation characteristic of accounting information, To achieve this goal has been questionnaire design has been distributed to research sample, which consists of (50) li

BACKGROUND: Helicobacter pylori is an important gastrointestinal infective bacteria with many serious complications including gastric erosions and ulceration, duodenal ulcer, gastric carcinoma and MALT gastric lymphoma. The gastric biopsy is commonly performed in H. pylori-positive dyspeptic individuals, and many previous researchers studied the histopathological features of infected gastric biopsies however little previous studies focused on the histopathological findings in young population in comparison to the older one. AIM: To make a focus on the histopathological effects of H. pylori infection in young patients compared with the older one and predicts the need for endoscopy in this population, also to estimates the prevalence of

Cinema artist work has not been achieved without location indications ; places are of cultured indications and its effect on behaviors and trends. Location is an important element as to convey meanings via its interaction with the personality about which it has been written may studies. Despite location occupies huge spaces within social and philosophical Drama branches , but it has a strong connection with the art world since it reflects reality of global theories in different fields. Audio and visual speech in Cinema have connected with the environmental effectiveness resulted from location which the sensual understanding interacts with in a way that suits Movie. Location consists of mixing elements of Movie and it in return interacts

Background: Gastroesophageal reflux disease (GERD) is a commonly prevalent gastrointestinal disorder in adults, it develops when the stomach contents reflux and rise up into the esophagus as a result from lower esophageal sphincter dysfunction. Very few studies on magnitude of GERD in student community have been done. The study aim was conducted to determine the prevalence of GERD among sample of  medical students and the potential risk factors associated with it.

Method: A cross sectional descriptive study conducted on a sample of 300 undergraduate students of medical college/Baghdad university from 15^th of January -1^st of June 2020. All participants answered online qu

The ritual is a Sunnah between the two prostrations, not as some of the worshipers do, where he made it in the last tashahhud when the tasleematin, and it may be in the last tashahhud.
The assumption is Sunnah and most of the scholars say that in the middle tashahhud session as we have shown through research.
The Turks are Sunnah as well, and it is at the end of the prayer, whether it is double, triple or quadruple, whether it is naval or NAFTA, whether it is urban or travel, which is the view of most scholars from the three imams and others.
If we say weighting, say the audience of the three imams (Malik, Shafi'i, and Ahmad) is the most correct, and it is also the son of values, and if we say the choice is as Ibn Rushd said: by

Summary:
We are aware that we cannot reach a correct level of understanding of the Arabic language without using the Quran as our main source in our research. Since the word of the Quran that put an end to all words which kneeled before it all the phrases that lead to the showcasing of the Arabic language in its best self.
Arab scientist realized this truth and gave all their attention to the singular and created from it an important subject for their research in the origins of the language and the science behind. Thus, since they dealt with the structure and studied the significance of the context through the use of vocabulary. Therefore, researching Islamic words or the “surat” mentioned in the Qur’an was necessar

In this paper, a new high-performance lossy compression technique based on DCT is proposed. The image is partitioned into blocks of a size of NxN (where N is multiple of 2), each block is categorized whether it is high frequency (uncorrelated block) or low frequency (correlated block) according to its spatial details, this done by calculating the energy of block by taking the absolute sum of differential pulse code modulation (DPCM) differences between pixels to determine the level of correlation by using a specified threshold value. The image blocks will be scanned and converted into 1D vectors using horizontal scan order. Then, 1D-DCT is applied for each vector to produce transform coefficients. The transformed coefficients will be qua

Traumatic Brain Injury (TBI) is still considered a worldwide leading cause of mortality and morbidity. Within the last decades, different modalities were used to assess severity and outcome including Glasgow Coma Scale (GCS), imaging modalities, and even genetic polymorphism, however, determining the prognosis of TBI victims is still challenging requiring the emerging of more accurate and more applicable tools to surrogate other old modalities

One of the priorities of having a constitutional life is the establishment of a state of law. This is what gives the constitution credibility and realism, and gives the constitutional judiciary a real ability to perform its function in ensuring respect for the constitution and not exceeding it. Therefore, every state should strive to achieve its legality. A number of principles, principles and rules, including the commitment to the principles of legality and legitimacy, and the first concerns the public bodies in terms of composition and terms of reference, with respect to the second work issued by, and each of The two elements of its existence depends on them, and the sources of both principles must be derived and then stop them, and al

In this research, we find the Bayesian formulas and the estimation of Bayesian expectation for product system of Atlas Company.  The units of the system have been examined by helping the technical staff at the company and by providing a real data the company which manufacturer the system.  This real data include the failed units for each drawn sample, which represents the total number of the manufacturer units by the company system.  We calculate the range for each estimator by using the Maximum Likelihood estimator.  We obtain that the expectation-Bayesian estimation is better than the Bayesian estimator of the different partially samples which were drawn from the product system after  it checked by the