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

The aim of this article is to study the dynamical behavior of an eco-epidemiological model. A prey-predator model comprising infectious disease in prey species and stage structure in predator species is suggested and studied. Presumed that the prey species growing logistically in the absence of predator and the ferocity process happened by Lotka-Volterra functional response. The existence, uniqueness, and boundedness of the solution of the model are investigated. The stability constraints of all equilibrium points are determined. The constraints of persistence of the model are established. The local bifurcation near every equilibrium point is analyzed. The global dynamics of the model are investigated numerically and confronted with the obt

This paper discusses reliability R of the (2+1) Cascade model of inverse Weibull distribution. Reliability is to be found when strength-stress distributed is inverse Weibull random variables with unknown scale parameter and known shape parameter. Six estimation methods (Maximum likelihood, Moment, Least Square, Weighted Least Square, Regression and Percentile) are used to estimate reliability. There is a comparison between six different estimation methods by the simulation study by MATLAB 2016, using two statistical criteria Mean square error and Mean Absolute Percentage Error, where it is found that best estimator between the six estimators is Maximum likelihood estimation method.

The monitoring weld quality is increasingly important because great financial savings are possible because of it, and this especially happens in manufacturing where defective welds lead to losses in production and necessitate time consuming and expensive repair. This research deals with the monitoring and controllability of the fusion arc welding process using Artificial Neural Network (ANN) model. The effect of weld parameters on the weld quality was studied by implementing the experimental results obtained from welding a non-Galvanized steel plate ASTM BN 1323 of 6 mm thickness in different weld parameters (current, voltage, and travel speed) monitored by electronic systems that are followed by destructive (Tensile and Bending) and non

The current research aims to identify the effect of the Bransford and Stein model on the achievement of fifth-grade literary students for geography and their reflective thinking. To achieve the objective of the research, the following two null hypotheses were formulated:

• There is no statistically significant difference at the significance level (0.05) between the average scores of the experimental group students who studied geography using the Bransford and Stein model and the average scores of the control group students who studied the same subject in the usual way in the achievement test. 2- There is no statistically significant difference at the significance level (0.05) between the average scores of the experimental gr

Abstract\

Dealing economic units at the present time with an industrial environment characterized by competitiveness and the pace of change and its strength as a result of this changing environment shall be on those who made it to adopt strategies that allow them to confront these variables and work in order to meet the market requirements of quality and price appropriate products to suit and the demand for those products and conditions to maintain

its competitive position and its development.

As a result, it became the subject of competitiveness in recent years and enjoys widespread attention at the global level. And in order to keep up

Symptoms of posttraumatic stress disorder are associated with various variables such as the exposure to traumatic events, sex and age. Such events could lead to negative cognitions towards self and the world. These cognitions, in turn, may lead to traumatic related disorders.

The present study aims to identify the percentage of traumatised individuals according to sex and age category variables. It also aims to assess the average of spreading symptoms of posttraumatic stress disorder of traumatised individuals according to sex and age category variables. Likewise, it aims to test variables significance in cognitions towards the world and the self according to the level of the spread of posttraumatic stre

Objective(s): To assess parents' attitude toward immunization and its relation with their compliance and to find out the relationship between parents' attitude and their socio-demographic characteristics.
Methodology: A descriptive design is conducted from the period of 19th September 2020 to the 6th of March 2021. A non-probability (convenient) sample of (292) parents was selected from (5) primary health care centers in Karbala city. These centers are distributed throughout (2) primary health care sectors selected randomly as (20%) from each sectors. The questionnaire is developed and composed of three parts: First part: parent's socio-demographic characteristics, Second part: parents' attitude domain, which involves (13 items), and

            Eight patients (3 male and 5 female) were treated in this study by Endovenous Laser Ablation (EVLA); Mathematical models are proposed to estimate the applied laser power and to assess the recovery period. The estimations of the applied laser power and recovery period in these models will be depended mainly on the diameter of the incompetent vein.  In addition, Excel Program was utilized to find the proposed models.  A 1470 nm diode laser up to 15W continuous power (CW) was used in the treatment of venous ulcers by EVLA procedure. Following up by duplex ultrasound was started in the 1st week after the first session until the vein is completely closed. The present study concluded that the relationship both between

Abstract

       The grey system model GM(1,1) is the model of the prediction of the time series and the basis of the grey theory. This research presents the methods for estimating parameters of the grey model GM(1,1) is the accumulative method (ACC), the exponential method (EXP), modified exponential method (Mod EXP) and the Particle Swarm Optimization method (PSO). These methods were compared based on the Mean square error (MSE) and the Mean Absolute percentage error (MAPE) as a basis comparator and the simulation method was adopted for the best of the four methods, The best method was obtained and then applied to real data. This data represents the consumption rate of two types of oils a he