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 present study deals with the websites of Iraqi political parties on the internet to identify the effectiveness in providing communicative applications that help audience to participate, express their opinions, their positions, and other aspects reflecting the extent of employing modern technological tools to allow opportunities for political, and democratic participation since the internet has become an effective tool for political communications of political parties. The research sample includes eight political parties. The research concludes that the Iraqi political parties do not employ interactive communication patterns to reflect their interests in communicating with the public, providing opportunities for their participation an

The aim of this study was to identify the rate of return of the stock through the financial information disclosed by the financial statements of companies both services and insurance included in Iraqi market for securities . The study used a descriptive statistical methods and the correlation matrix for the independent factors , in addition to a regression model for data  analysis and hypothesis . Model included a number of independent variables , which was measured in the size of company (sales or revenue) , and the leverage , in addition to the structure of assets and the book value of owners'  equity in the company , as well as the general price index .Based on the data of (11)companies and for three years, showed the result

In this paper, the effect of wear in the fluid film journal bearings on the dynamic behavior of rotor bearing system has been studied depending on the analytical driven of dynamic stiffness and damping coefficients of worn journal bearing. The finite element method was used to modeling rotor bearing system. The unbalance response, critical speed and natural frequency of rotor bearing system have been studied to determine the changes in these parameters due to wear. MATLAB software was used to find the analytical values of dynamic coefficients of journal bearing. The results of rotor mounted on fluid film journal bearings showed that the wear in journal bearing increases the amplitude of unbalance response and decrease critical speed, sta

Understanding energy metabolism and intracellular energy transmission requires knowledge of the function and structure of the mitochondria. Issues with mitochondrial morphology, structure, and function are the most prevalent symptoms. They can damage organs such as the heart, brain, and muscle due to a variety of factors, such as oxidative damage, incorrect metabolism of energy, or genetic conditions. The control of cell metabolism and physiology depends on functional connections between mitochondrial and biological surroundings. Therefore, it is essential to research mitochondria in situ or in vivo without isolating them from their surrounding biological environment. Finding and spotting abnormal alterations in mitochondria is the

Reliable estimation of critical parameters such as hydrocarbon pore volume, water saturation, and recovery factor are essential for accurate reserve assessment. The inherent uncertainties associated with these parameters encompass a reasonable range of estimated recoverable volumes for single accumulations or projects. Incorporating this uncertainty range allows for a comprehensive understanding of potential outcomes and associated risks. In this study, we focus on the oil field located in the northern part of Iraq and employ a Monte Carlo based petrophysical uncertainty modeling approach. This method systematically considers various sources of error and utilizes effective interpretation techniques. Leveraging the current state of a

Coronavirus: (COVID-19) is a recently discovered viral disease caused by a new strain of coronavirus.

The majority of patients with corona-virus infections will have a mild-moderate respiratory disease that recovers without special care. Most often, the elderly, and others with chronic medical conditions such as asthma, coronary disease, respiratory illness, and malignancy are seriously ill.

    COVID-19 is spread mostly by salivary droplets or nasal secretions when an infected person coughs or sneezes.

    COVID-19 causes severe acute respiratory illness (SARS-COV-2). The first incidence was recorded in Wuhan, China, in 2019.  Since then it spreads leading to a pandemic.

This paper presents the design and analysis of composite right left hand (CRLH) electromagnetic bandgap (EBG) structure. The proposed unit cell is consistent of a dielectric substrate with dimensions of 5×5×1 mm 3 made of FR4-Epoxy with εr = 4.4 underneath of a conductive patch with dimensions of 4.4×4.4mm 2 . The unit cell is structured to perform a negative permittivity (ε) and negative permeability (µ) in different bands. The proposed unit cell is developed to 5G systems in the sub-6GHz bands. In this work, a complete analysis of the unit cell in terms of Sparameters, constitutive parameters and refraction index are evaluated using HFSS simulation package based on Finite Element Method (FEM).

Progesterone is highly used in pregnant women as therapeutic agent to maintain and support pregnancy. To explore the effects of progesterone usage allover gestation till 7days postnatally on mice offspring ovaries development and anogenital distance. Ten pregnant mice were equally divide into control group that was injected with sesame oil which is used as a solvent for progesterone and treated group that is daily intraperitoneally injected with progesterone (dissolved in sesame oil 1: 10) at dose 10.2 mg/kg (the equivalent human dose) all through gestation till7day postnatal then sacrificed and measuring the anogenital distance (the distance between anus and genital papilla). Histological slides were prepared, and Diameters of the ovary, p