The research seeks to clarify the problems related to the aspects of the financial and accounting process resulting from entering into contractual arrangements with a period of more than 20 years, among which is the research problem represented by the lack of clarity of the foundations and procedures for the recognition of oil costs and additional costs borne by foreign invested companies, which led to a weakening of their credibility and reflection. Negatively "on the measurement and accounting disclosure of financial reports prepared by oil companies, and the research aims to lay down sound procedures for measuring and classifying oil costs and additional costs paid to foreign companies, and recognizing and recording them in th

The study aimed to reveal the extent of the first intermediate grade science curriculum focus on the national values, health, environmental, economic values, in the light of the education policy in the Kingdom of Saudi Arabia, in addition to present a proposed vision to strengthen it in the science curriculum for the first intermediate grade. The study was applied to the two books student and the two books of activity on the first-second semesters for the academic year 1441 AH. To analyze the curriculum content, the study used a verified card prepared by the researchers and a criterion for interpreting percentages. The study reached the following results: environmental values ranked first with a concentration of (43%), i.e. with an avera

The increasing rates of consumption of cigarettes harmful, to health in the world in general, and in Iraq in particular, and because of the costs borne by individuals, and the state as a result of addressing its damage, as well as Iraq's commitment, to international conventions against cigarettes, and demands of the World Health Organization, to raise prices to reduce consumption. Therefore, the tax Selectivity is one of the most important ways of regulating the consumption of this commodity on the one hand and increasing the tax revenue on the other. The research aims to shed light on the issue of selective tax on cigarettes and the impact of their application in increasing tax revenues and identify the effectiveness of the application

This study is about the role of the Internet in spreading rumors, especially through social networking sites "Facebook" model as the effectiveness of social networks lies in the speed of transmission of events; these two characteristics are important to the public, making the Internet a strong contender for television and its relationship with the public. That's why we find that the Internet today has become a fertile environment for the growth and spread of rumors. The more limited the platforms and places of publication, the greater the responsibility in the search for the original source in   spreading this or that rumor, as the Internet is considered an easy means in the production, spreading  and re-spreading  of

The health care provided by health institutions and all kinds suffers from many problems, and since the health services provided are related to human life, it is necessary to shed light on this activity and identify the causes of these problems. This research aims to Definition of health institutions (hospitals) Performance audit of these institutions according to the latest indicators, which are the standards of health accreditation for hospitals, specifically the basic standards issued by the Health Care Accreditation Council (HCAC) to reach the level of performance and Knowledge of Constraints that lead to in an acceptable manner consistent with the approved standards. In theoretical and practical study, a number of conclusions were r

Organophosphorus insecticide and growth regulator namely Ethephon (2-chloroethylphosphonic acid) are widely used as a ripening process accelerator and a cultivation duration inhibitor. Pomegranate extract (PPE) has recently been taken into consideration due to its pharmacological effects especially those associated with renal diseases. Thus, this study aims to investigate the possible protective effect of PPE against ethephon-induced nephrotoxicity in rats. In this study four groups of adult male rats were divided into control group, PPE 400 mg/kg group, Ethephon 250 mg/kg group, and finally, PPE + Ethephon group (treated with the same dose of PPE group and Ethephon group). In the current study, kidney function parameters (KIM-1, creatin

Anadara granosa is a species of the class bivalve commonly found on the east coast of South Sumatra as a fishery commodity. This species has not been widely studied as a source of new bioactive compounds that have antioxidant abilities. This study aims to analyze the antioxidant ability of A. granosa against DPPH radicals and its phytochemical profile qualitatively. Samples were taken at the fishing port of Sungsang Village, South Sumatra, Indonesia. Furthermore, the samples were extracted using ethanol as a solvent and tested for antioxidants against DPPH radicals, total phenol analysis, and preliminary phytochemical test. Based on the antioxidant test results, the IC₅₀ value of the ethanolic extract of

The study aimed to evaluate injuries and economic losses which caused by rose beetle Maladerainsanabilis (Brenske) on ornamental and fruit plants as introduced insect in Iraq during 2015 and determine infested host plants in addition to evaluate efficacy of pathogenic fungi Metarhiziumanisopiliae (1x10⁹ spore/ ml) and Beauvariabassiana (1x10⁸spore/ ml) in mortality of insect larvae in laboratory and field.The results showed that the insect was polyphagous infested many host plants (20 host plant)Which caused degradation and dead the plants through adult feeding on leaves and flower but large injury caused by larvae feeding on root plants which caused obligate dead to infested plant, the percentage mortality of rose plants 68.6%, pear

Abstract: Narrow laser pulses have been essential sources in optical communication system. High data rate optical communication network system demands compressed laser source with unique optical property. In this work using pulsed duration (9) ns, peak power 1.2297mW, full width half maximum (FWHM) 286 pm, and wavelength center 1546.7 nm as compression laser source. Mach Zehnder interferometer (MZI) is built by considering two ways. First, polarization maintaining fiber (PMF) with 10 cm length is used to connect between laser source and fiber brag grating analysis (FBGA). Second, Nested Mach Zehnder interferometer (NMZI) was designed by using three PMFs with 10 cm length. These three Fibers are splicing to sing

Abstracts:

Background: The oral cavity is a complex environment, both structurally and functionally, the hard and soft tissues are in close a proximity. Oral tissues subjected to wear throughout the life, that threatened the vitality of the pulp or increase the sensitivity of dentinal tubules. One of the common dental problems is loss of enamel or cementum, which stimulate the nerve ending in or near the pulp and manifested as pain sensation. Aim of the study: This study had done to evaluate the effects of 980nm diode Laser in diameters reduction of exposed dentinal tubules analyze the results and morphological changes of irradiated dentine surface by FE-SEM (field emission scann