The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necessity of training and developing the skills of auditors in Iraq in order to understand the requirements of the auditing standard IAS 540 "Auditing Accounting Estimates and Related Disclosures" because it includes a set of guidelines and practices that help reduce the manipulation of accounting estimates and consequently the inability of management to practice the income smoothing process
The research aims for the study about Ibn Tulun's personal and scientific biography to the
scholar, scientist and historian Ibn Tulun Shams Id- Din Mohammad Ibn Ali al-Dimashqi al-
Salihi (953 A.H. / 1546 A.D.) Ibn Tulun was a prominent Muslim historian in Blad al-
Sham.
At the first deals with Ibn Tulun's personal biography, author's name, Lineage, and
nickname, his nativity; his upbringing, and edification, his moral character, Finally, his death.
As to Ibn Tulun's scientific biography, at the first deals with his initiation into education
and learning , sheds light on his tutors and his authorities , scientific stations and travels , his
scholarly status , and Ibn Tulun's alumni or his students .
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New series of 4,4'-((2-(Aryl)-1H-benzo[d]imidazole-1,3(2H)-diyl)bis(methylene))Diphenol(3a-g) was successfully synthesized from cyclization of the reduction product of bis Schiff bases (2) with aryl aldehydes bearing phenolic hydroxyl in the presence of acetic acid. The structure of these compounds was identified from FT-IR, 1H NMR, 13C NMR and EIMs. The Antioxidant capability was screened by DPPH and FRAP assays. Both assays showed antioxidant capability more than BHT as well. Compounds 3b and 3c showed antioxidant capacity slightly less than ascorbic acid. The docking study for theses compound was carried out as III DNA polymerase inhibitor. The results of docking demonstrated that the increase in hinderances around phenolic hydr
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من خلال ملاحظة الباحثتين الميدانية لمستوى الأداء الفني لمنتخب ناشئات القطر بالجمناستك لمهارة قفزة اليدين الأمامية على جهاز منصة القفز الحديثة لاحظن وجود مشكلة تكمن في ضعف هذا الأداء والذي يؤثر على بعض المتغيرات البيوكينماتيكية لهذه المهارة مما يؤدي إلى عدم أداء المهارة بالشكل الصحيح ، وتعزو الباحثتان ذلك الضعف إلى قلة الدفع بالرجلين والذراعين . لذا ارتأت الباحثتان إجراء هذا البحث الذي يهدف إلى تنمية القوة
... Show Moreتنفذ أجهزة اإلحصاء الدولية ومنها الجهاز المركزي لإلحصاء في العراقإحدى أجهزة وزارة التخطيط، تقوم بإجراء مسوح سنوية ودورية لإنتاج مؤشرات تقييم وتقويم أنشطة القطاعات الاقتصادية المختلفة. يتيح هذا الكم الهائل من البيانات بشكل سلسل زمني لهذه الأجهزة إنتاج مؤشرات جديدة، بما في ذلك القيم التنبؤية لمؤشرات رئيسية تستخدم في إعداد الخطط طويلة وقصيرة المدى. في عام 2015، قامت مديرية الإحصاء الزراعي في الجهاز المركزي للإ
... Show MoreObjective: To compare the radiological and functional outcomes of patients of Comminuted intraarticular distal radius fractures treated with or without bone marrow injection along with external fixator ligamentotaxis. Methodology: This prospective comparative study on 41 patients with comminuted intra-articular lower end radius fractures distributed patients randomly into two groups depending on whether an aspirate of bone marrow was injected at the fracture site two weeks after fracture management with external fixation ligamentotaxis. Results: The mean age was 35.8 years, with male predominance. The radiological parameters (radial height, radial inclination, and volar tilt) at the 6th month follow up were lower in the group who did not re
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New metal ion complexes were synthesized with the general formula; K[PtLCl4], [ReLCl4] and K[ML(Cl)2] where M = Pd(II), Cd(II), Zn(II) and Hg(II), from the Azo ligand (HL) [2-Hydroxy-3-((5-mercapto-1,3,4-thiadiazol-2-yl)diazenyl)-1-naphth aldehyde] (HL) the ligand was synthesized from (2-hydroxy-1-naphthaldehyde) and (5-amino-1,3,4-thiadiazole-2-thiol). The ligand and its metal complexes are characterized by phisco- chemical spectroscopic techniques (FT.IR, UV-Vis and Mass spectra, elemental analysis, molar conductivity, Atomic Absorption, Chloride contain and magnetic susceptibility). The spectral data suggest that the (HL) behaves as a bidentate ligand in all complexes. These studies revealed tetrahedral geometries for all metal complexes
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Retainers have the potential to detrimentally impact periodontal health and contribute to tooth decay.
To investigate periodontal health and bacterial biofilm related to Poly-Ether-Ether-Ketone (PEEK) fixed retainers as compared to Dead-soft coaxial fixed retainer (DSC).
A two-arm parallel groups single-centre randomized c
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