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

MH Hamzah, AF Abbas, International Journal of Early Childhood Special Education, 2022

Background: During acrylic resin processing, the mold must be separated from the surface of the gypsum to prevent liquid resin from penetrating into the gypsum, and water from the gypsum seeping into the acrylic resin. For many years, tin foil was the most acceptable separating medium, and because it's difficult to apply, a tin-foil substitute is used. In this study, olive oil is used as an alternative to tin foil separating medium for first time, and evaluating its effect as a separating medium on some mechanical properties such as (indentation hardness and transverse strength) of acrylic resins denture base comparing it with those processed using tin-foil and tin foil substitute such as (cold mold seal) separating medium. Materials and M

The contemporary ideas were characterized by the abundance and diversity of their knowledge, human and conceptual production, the strategy is both a general and a detailed framework covering all design disciplines both inside and outside the field of architecture. From here, many of these terraces emerged from fields outside the field of architecture, but soon moved to form an important nerve within the field of architecture. Hence the need to define a more comprehensive framework for studying one of the concepts that can frame the framework, namely the concept of "Alliteration", and its adoption as an architectural design strategy aimed at giving the resulting form a feature of rhetoric. So the research highlighted the

In the rapidly evolving telecommunications industry, accurate valuation of tangible assets remains a critical challenge that requires adherence to universally recognized standards. This study addresses the pressing need for transparent and precise asset valuation methodologies that are pivotal for informed investment decisions and financial reporting. It aims to bridge the theoretical and practical divide in asset valuation by applying International Valuation Standards (IVS) 300 and 400 to Asiacell Communications PJSC, a leading entity in the sector. Focusing on five key tangible assets from 2018 to 2022 – lands, buildings, plant and equipment, means of transport and transfer, and furniture and office equipment – the study emplo

This study aims to explain the purposes of thinking in light of the Holy Qur’an. The study adopted the deductive method by analyzing the meanings of the eighteen thinking verses mentioned in the Holy Qur’an That is by referring to the ancient and contemporary book interpretations and inferring the purposes of thinking from the context of those verses. The study concluded that there are seven main purposes, for thinking in the light of the Holy Qur’an, are understanding the universal regulations, contemplating the social codes, inferring, extracting maxims and meanings from the Qur’anic proverbs, analyzing the situation objectively, balancing between interests and evils, and freeing the mind from the authority of the paranormal. T

The Character is one of the elements of Storytelling, as it is the center of the plot, making it the basis on which the talk is about. The talk is the portrayal of the character while they’re acting; the novelist presents the character by interacting with the events, and the extent of the negative and positive appearing impact on the character. It should be noted that everyone has two personalities or more, each one appearing in a different position or situation. For instance, a man can be a father, a lover, an employee, a son or anyone else .. in another position, he might be a master, and in another a looser begging for the mercy of his humiliator, and sometimes he can show weakness to the one he loves, or show strength to his enemie

چکیده

کشورعراق مرزهای زمینی ایران دارد که علاوه بر این ، مشترکات وروابط متعدد اقتصادی ،سیاسی، فرهنگی ودينى ميان هر دو ملت می باشند . عراق بعلت موقعیت جغرافیایی ونزدیکی به ایران سهم بیشتری برای ورود واژه های فارسی به لهجه ی خود داشت ، علاوه بر این رویدادهای سیاسی متقابل قدیم و جدید میان دو کشور سبب ورود بسیاری از لغات فارسی به لهجه ی عراقی شد که کاربرد این لغات هم اکنون در لهجه ی عراقی آشکار است ، ای

The aim of this research is to demonstrate the nature of the interactive relationship between the dimensions of the requirements of economic intelligence Represented by(Administrative and regulatory requirements, human requirements, and technical requirements) The strategic success of banks is represented by (Customer satisfaction, customer confidence, quality of service, growth) In three of the Iraqi banks own bank(Middle East Iraqi Investment, Al Ahli Iraqi, Gulf Commercial), The questionnaire was adopted as a tool for collecting data and information Of the sample (85) Who are they(Director of the Commissioner, M. Director Plenipotentiary, Director of Department, Director of Section, M. Section Manager, Division Officer, Unit Officer),

A three species food web model involving a stage structure and cannibalism in the top predator species is proposed and studied. It is assumed that the prey species growth logistically in the absence of predator and the predation process occurred according to theLotka-Volterra functional response. The existence, uniqueness and bounded-ness of the solution of the model are investigated. The local and global stability conditions of all possible equilibrium points are established.The persistence conditions of the model are also determined. The local bifurcation near each of the equilibrium points is analyzed. The global dynamics of the model is investigated numerically and compared with the obtained analytical results. It is observed that the p