Accounting disclosure is the main means and effective tool for communicating business results to users in support of their decisions, especially those with thought and specialization from academics and professionals in the field of accounting and auditing about the importance of accounting disclosure and transparency in financial reports.

Contingent liabilities represent commitments based on the occurrence of one or more events in the future to confirm the value due, the party entitled to it, the maturity date, or to confirm the existence of the obligation itself, and therefore they should not be recognized as a contingent liability i

Abstract:

               The aim of the research is to evaluate the practice of banking departments for strategic foresight represented by its dimensions (environmental scanning, future vision, scenarios, reconfiguration) and its relationship to the organizational brilliance represented by dimensions (brilliance of leadership, brilliance of service and innovation, brilliance of knowledge, brilliance of employees), as the research was applied in A number of private Iraqi commercial banks represented by (Baghdad, Iraqi Investment, Iraqi Middle East Investment, Commercial Gulf, Ashur International Investment, Al Mansour Investment, Via Iraq Invest

Abstract
Objectives: this study aims to: (1). Assess self-esteem level and academic achievement for students of nursing colleges in southern Iraq. (2). Determine the relationship between levels of self-esteem and academic achievement of the student in the first semester. (3). Identify differences of self-esteem with gender and different age groups.
Methodology: a sample of (426 students) was purposively selected then collected by using a questionnaire which consisted of: I- Sociodemographic characteristics for assessing some important aspects of students, II- Rosenberg's Self-Esteem Scale (RSES) III- Iraq Grading Scale for assessing student achievement. Finally statistical analysis (SPSS) for data processing.
Results: study resu

Macrocheles glaber (Müller) is one of several mites that feeds on eggs, newly hatched &
small larvae of house fly Musca domestica L. This mite was reared in the laboratory on house
fly frozen eggs at constant conditions of 28°C±1 and 90% relative humidity using sterilized
horse dung substrate. The predation rate of adult female and male on frozen eggs was (18, 3)
eggs/mite/day respectively, the number of frozen eggs destroyed by adult female through its
life was 185.6 eggs.
The mean duration of adult female from egg to adult stage was 2.67 days, the longevity of
female was 27.8 days, the mean daily egg production was 2.7 egg with total egg productivity
of 72.1 egg.

We have provided in this research model multi assignment  with  fuzzy function goal has been to build programming model is correct Integer Programming fogging  after removing the case from the objective function data and convert it to real data .Pascal triangular graded mean using Pascal way to the center of the triangular.

The data processing to get rid of the case fogging which is surrounded by using an Excel 2007 either model multi assignment  has been used program LNDO to reach the optimal solution, which represents less than what can be from time to accomplish a number of tasks by the number of employees on the specific amount of the Internet, also included a search on some of the

In recent years, observed focus greatly on gold nanoparticles synthesis due to its unique properties and tremendous applicability. In most of these researches, the citrate reduction method has been adopted. The aim of this study was to prepare and optimize monodisperse ultrafine particles by addition of reducing agent to gold salt, as a result of seed mediated growth mechanism. In this research, gold nanoparticles suspension (G) was prepared by traditional standard Turkevich method and optimized by studying different variables such as reactants concentrations, preparation temperature and stirring rate on controlling size and uniformity of nanoparticles through preparing twenty formulas (G1-G20). Subsequently, the selected formula that pr

The impact of television has made it an essential technology that can't be dispensed with in all circumstances and situations, measuring the society's need for it. Some argue that there is no stronger media than television in introducing people of the world to each other, as it has the most powerful impact and attracts millions of viewers.
Television is deemed as the most effective tool of media as it is designed to capture both sound and image. The image, in itself, has the ability to engage and interact with our thoughts. In light of the aforementioned, it is noticeable that this interactive medium (television) has significantly evolved over the years, thanks to modern technologies that have been introduced over time. These advancem

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

1-Objective:- Polyphenols are biochemical compounds with antioxidant activity against differences diseases related to Lipid peroxidation such as diabetes mellitus. Polyphenols distributed widely in medical plants, the aim of the study is to extract and analyze some polyphenolic compounds from grape seeds and examine their effects on (STZ) induced diabetic mice. 2-Methods:- In the present study , a group of polyphenols has been extracted from Iraq

Football from popular task the referees the most important elements this game through this study shows the importance of physical training mental and its effects the level of performance for referees and especially woman referees which entered the game in the newly in our country was used physical exercise mind through films and means to assist through visualization some of the cases do the articles of law and also exercises the evolution of the level of performance of the rulers of woman the research sample 12 of referees certified by the Iraqi central football and referees committee achtbarien was chosen for this study including mental cognitive test approved by the referees committee the second test questionnaire to assess the level of p