The use of Conservatism  significant impacts on the financial statements and thus on financial reporting which is produced by these lists so Rate Some of the professionals that the principle of accounting while Rate of others as a constraint, and brought this category based on the uses of this restriction sometimes used the accountant this restriction and especially with the uncertainties in the Sometimes it may collide with some of the cases in which the accountant may be forced to leave in custody as a result of emergence of economic events that gave rise to rights or future commitments should be disclosed.

The emergence in custody mainly was due to the uncertainty and its essence is to report on a

The research aims to identify the administrative skills and their role in institutional performance, and used the descriptive approach in a survey style and correlational relations to suit the nature of the problem to be studied.The research community was identified with the directors of sports activity in the Iraqi universities in a deliberate manner, and their number is (134) directors, where two scales (administrative skills and institutional performance) were used and the two scales were distributed to the above-mentioned sample in order to obtain answers that meet the required and representative sample of the community on the day 3/12/2021. The answers to all the statements were completed and after processing the results statistically

  Diabetes Mellitus (DM) is a chronic disease distributed worldwide and dominantly related to different types of diseases especially microbial infections, this study aimed to find the relationship between DM mouth microbiome and some demographic factors. Sixty saliva specimens and bacterial oral swabs were collected from randomly selected DM patients, including 29 females and 31 males enrolled in this study, which was obtained from the Al-Mustansiriya University national diabetes center in Baghdad, and other 40 apparently healthy people specimens and swabs were collected from 25 females and 15 males as a control group for the period starting November / 2021 to February / 2022. The results revealed that the most prevalent bacterial gener

Autorías: Ghassan Adeeb Abdulhasan, Talib Faisal Shnawa, Yasir Wajih Qaddoori. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 6, 2022. Artículo de Revista en Dialnet.

The figure of personality modes determines its privileged style in the use of modern and advanced technological tools in the process of changing and developing in order to keep up with that. The proses of selection and choosing administrators in the appropriate places are the most important functions of senior management because it is easy to adopt factory buildings or establishments But this is a human world as that of machines world. So it is required to have people in the process of changing those who have a time, Knowledge, skill, ability and strong administrative personal skills, those people (leaders) should to put a clear vision for the selection and application of the change efforts and to create the necessary climate and

The need for wireless sensing technology has rapidly increased recently, specifically the usage of electromagnetic waves which becoming more required as a source of information. Silicon carbide (SiC) Nano particles has been used in this study, the material under test (MUT) was exposed directly to a microwave field to examine the electromagnetic behavior. The permittivity and permeability were investigated with different filler materials to approach best and optimal electromagnetic absorbing characteristics to assist engineers to monitor structure-based composite for defects evaluation that may occur during operation conditions or through manufacturing process. XRD, FESEM and both complex permittivity and permeability were measured f

The artistic mediation in theater connects the human elements with the material elements in the theatrical production process. The human artistic mediator plays a crucial role in achieving the artistic and expressive goals of the theatrical work, requiring high skills and expertise. Their role involves coordinating and executing the technical aspects of production, such as lighting, sound, set design, costumes, and acting, using their skills and techniques to transform the theatrical text into a successful stage performance. The artistic mediator significantly impacts the quality of the theatrical work and creates a distinct viewing experience for the audience. Technological advancements and continuous updates in theater contribute to th

This paper offers a critical examination of Canadian news guidelines and policies
on user-generated content (UGC) posted on news-related comment sections and
social media.
The outline of how news-related UGC is moderated within Canadian news is achieved
by looking at the online comment policies of major Canadian news organizations like .
the CBC, CityNews (Halifax), CTV News, Glacier Media, Global News, The Globe
and Mail, Narcity Media, Postmedia, QUB (Québecor), and Torstar.The policies highlight how Canadian news organizations have practical strategies
to manage news-related UGC but also call upon positive and negative social
principles, to flag ill practices, foster democracy, and fight against online hate sp