Accounting changes have taken place in either the local or international level has led to more disclosure from companies, and that many of the economic units in order to attract investors to negotiate on its shares price in the stock market require amendments with respect to the information disclosed, Thus, the objective of this research is to analyze whether companies were research sample disclose contingent assets and liabilities and provisions in their annual financial reports with what brought him International Accounting Standards. It has been used descriptive analysis of annual financial reports for a sample of (50) listed company on the Iraq Stock Exchange were identified companies that disclose contingent assets and liabi

The research deals with the concept of stigma as one of the important phenomena that cast a shadow over the nature of the individual, his being and his personality through the inferior view with which he confronts in society, and (Sartors) indicates in this regard that stigma may lead to negative discrimination that leads to many defects, in terms of obtaining On care, poor health, service, and frequent setbacks that can damage self-esteem. The first roots of this phenomenon go back to the Greek civilization and what the Greeks used to burn and cut off some parts of the body and then announce to the nation that the bearer of this sign is a criminal. In addition to the Arab peoples living from setbacks that contributed to the exacerbation

The purpose of this paper is to prove the following result: Let R be a 2-torsion free ring and T: R?R an additive mapping such that T is left (right) Jordan ?-centralizers on R. Then T is a left (right) ?-centralizer of R, if one of the following conditions hold (i) R is a semiprime ring has a commutator which is not a zero divisor . (ii) R is a non commutative prime ring . (iii) R is a commutative semiprime ring, where ? be surjective endomorphism of R . It is also proved that if T(x?y)=T(x)??(y)=?(x)?T(y) for all x, y ? R and ?-centralizers of R coincide under same condition and ?(Z(R)) = Z(R) .

The primary focus of the study factor reverse polymerization styrene polymer kinetics and distribution weight Aljaia in Blma Aldhur free reverse The study was conducted wi Mamahakah and using the Monte Carlo method

This study aimed at analyzing and studying the strategic and geopolitical importance of the Sahel region, which increased the regional competition for the resources of the region, especially the energy resources that have been and continue to be one of the axes of conflict and competition between these forces.
The researcher tried to review the competition between the international force, France, the United States of America, China, Algeria and Libya, and the African coast. We note that there is a positive correlation between the severity of the conflict and the intensity of the competition of the major powers to control the countries of the region and the extent of political and economic stability These countries are directly affecte

T.V photo in modern shows has emerged with special characteristics and signs that have developed in cope with the development of medium and technique. This leads to adding a variety of aesthetic dimensions which are capable of attracting audience because of its communicative elements that have an important role in increasing of T.V show Watching. As a result, the research is limited to methodological Framework as the problem. The problem of the research deals with emerging the aesthetic dimensions of T.V photo. The major question is (what are the aesthetic and communicative dimension of T.V Photo?). The research aims at finding out the aesthetic dimensions of T.V photo in modern artworks. The significance of the research on the presented

The study includes the relationship between the ecologia and Abbaside's community in the middle ages, and the role of Baghdad capital city to increasing the sensibility of the people to the outwardly peripheral.

The study explains the efforts between the people and Abbaside's government to cure the knowledge of ecologia, to prevent the separation of diseases and  pollutions of the community. 

 Keywords: Ecologia, Abbasid's, diseases, pollutions.

Since I live in a society in which violence has become widespread, and killing among its own people flared up till they began to kill under the excuse of taking shelter, in these pages I would like to explain the status of taking shelter in the light of Islamic Law (Sharia), exploring scholars’ opinions in the legitimacy or illegitimacy of this issue according to the legal standards.
And, to acquaint people, and myself in the first place, with the true nature and the gravity of this issue; to expose it to those who are unaware of it; to remind those who are already aware of it. I would refute the fabrications, remove the suspicions which surround it untill it made the forbidden permissible; the wrong right. I would explain to those