In light of the increasing importance of interim financial statements they provided these lists of information that enables users of accounting information to make wise investment decisions and predict the company's activities in light of changes the updated rather than wait until the end of the year and accessing information provided by the annual financial statements. In light of this research has come to the most important set of conclusions the adoption of interim financial information has been audited by the external auditor to the availability of basic qualitative characteristics in the accounting information contained in the (appropriate and timely manner, reliability and comparability) and this in turn leads to the impact on reli

   This work involves synthesis of novel Schiff bases derivatives contining isoxazoline or pyrazoline units starting with chalcons . 4-Aminoacetophenone was reacted with 3-nitrobenzaldehyde in basic medium giving chalcone [I] by claisen-schemidt reaction. The chalcone [I]  was reacted with hydroxylamine hydrochloride giving isoxazoline [II]  in basic medium. The chalcone [I] could also react with hydrazitne hydrate to give pyrazoline [III]  . The novel Schiff bases with structural formula [IV] and [V] were prepared by the reaction of amino compounds ; isoxazoline [II] and pyrazolines [III] with p-substituted aldehydes or p-subsituted ketones, respectively in dry benzene using drops of glacial acetic acid as a cat

  Mercury-lead-antimony based superconductors with the formula Hg0.5 Pb0.5xSbxBa2Ca2Cu3O8+δ (x=0, 0.10 and 0.15) have been prepared by useing three step solid state reaction processes. Electrical resistivity, using four probe technique, is used to find the transition temperature Tc. It is found from that sample Hg0.5 Pb0.5Ba2Ca2Cu3O8.437 is semiconductor , sample Hg0.5 Pb0.4Sb0.1Ba2Ca2Cu3O8.353 is normal state with metallic behaviors, while sample Hg0.5 Pb0.35Sb0.15Ba2Ca2Cu3O8.233 is superconducting state with critical transition temperature (Tc) is 126K. X-ray diffraction (XRD) analysis showed a tetragonal structure with decrease in the c-axis lattice constant for the samples doped with Sb as compared with these which have no Sb

Preparation and Identification of some new Pyrazolopyrin derivatives and their Polymerizations study

The influx of Arab Qahtani and Nizari tribes continued to the countries of Baluchistan and the Levant in pre-Islamic times until the Levant became open to the Arab-Islamic tide during the first century AH. The Islamic Orient until the early Islamic Arab Army reached the western borders of China. What we will see in the folds of the search.

The study aimed to identify the news framing on the Israeli Arabic-speaking i24 channel of the Israeli aggression on Gaza -2021 by analyzing the channel’s Program “this evening”. The study used the media survey method, and in its framework, it relied on the content analysis method for the program’s episodes from May 5, 2021 AD until June 4, 2021 AD, with 22 episodes. The study showed the program’s interest in launching the Palestinian resistance’s rockets significantly, followed by the Israeli military operations, and the program’s reliance on correspondents largely as a source of news material related to the aggression. It also proved that a news report and a reporter's report was the most important form of presenting news

The purpose of the International Financial Reporting Standard (IFRS 15) is to determine the basis for reporting useful information to the users of financial reports on the nature, amount, timing and uncertainty about revenues and cash flows arising from a contract with a customer. It is based on specific conditions for recognizing revenue from the contract. When the two parties to the contract or one of them fulfil the performance obligations, specifically after the customer has the ability to exercise control over the product or service that is the subject of the contract. As a result of the failure of the revenue reporting requirements in the Iraqi environment to provide adequate and honestly representative information on the o

The new events in every era are endless, and it is not required of the legal texts to pursue each event by itself and attach to it its ruling.
At the same time, every event or action must have a Shari’a ruling according to the wise Lawgiver, and our scholars have noted this in every event presented to them. ...etc.
It is well known that reaching the legal ruling on a matter, by examining the detailed evidence, is subject to following the path of the rules and regulations specific to the overall evidence, which we organize on the basis of the principles of jurisprudence.
Therefore, any disagreement about the manner or content of these rules will have an impact on the difference of jurists in partial issues, when examining the d

This article investigates how an appropriate chaotic map (Logistic, Tent, Henon, Sine...) should be selected taking into consideration its advantages and disadvantages in regard to a picture encipherment. Does the selection of an appropriate map depend on the image properties? The proposed system shows relevant properties of the image influence in the evaluation process of the selected chaotic map. The first chapter discusses the main principles of chaos theory, its applicability to image encryption including various sorts of chaotic maps and their math. Also this research explores the factors that determine security and efficiency of such a map. Hence the approach presents practical standpoint to the extent that certain chaos maps will bec