The aim of the research is to identify the losses resulting from the terrorist operations and then find a proposed accounting treatment for the losses resulting from the terrorist operations and to indicate their impact on disclosure in the financial statements by reviewing the international standards and local rules and the unified accounting system and not dealing with these losses, Of the financial statements and therefore adversely affect the accounting disclosure as well as the weak commitment of economic units to apply the requirements of accounting measurement and disclosure of losses of terrorist operations in a manner consistent with local and international standards to achieve the Reliability in the financial statement.
Microorganisms have an active role in biotechnology for example yeasts, especially in some genus like Saccharomyces, Pichia, and Candida. C.tropicalis one of the most important species of Candida and despite it is one of the causative agents of candidiasis but it has a major role in the production of many chemical compounds. C.tropicalis in the previous study was isolated from sheep dung and morphologically and molecularly classified the result of sequencing was elucidate 100% similarity between the studied isolate and other isolates inserted in DNA Data Bank of Japan DDBJ, physiologically this isolate tolerated 6% ethanol concentration in broth media with the ability to the pro
... Show MoreThis article investigates Iraq wars presentation in literature and media. The first section investigates the case of the returnees from the war and their experience, their trauma and final presentation of that experience. The article also investigates how trauma and fear is depicted to create an optimized image and state of fear that could in turn show Iraqi society as a traumatized society. Critics such as Suzie Grogan believes that the concept of trauma could expand to influence societies rather than one individual after exposure to trauma of being involved in wars and different major conflicts. This is reflected in Iraq as a country that was subjected to six comprehensive conflicts in its recent history, i.e. less than half a century; th
... Show MoreIn this study, two correlations are developed to calculate absolute rocks permeability from core samples tested by Gas Permeameter Apparatus. The first correlation can be applied if K g≤100, the second correlation can be applied if Kg>100. Sixty core samples having different permeabilities to give a wide range of values that necessary to achieve a correlation.
The developed correlation is easily applied and a quick method to avoid repeating the test at different pressure values. Only one pressure test is required to reach absolu
... Show MoreMy research tagged [the lights of the statement in the first part of the Koran] came to show that the dear book was developed according to a precise linguistic system is not increased by a word or letter or movement - Aldmh and Kira and the hole - and does not lack anything of it except with the wisdom required by the meanings of the Koranic text or Sura generally . The Koran does not come falsehood from his hands or from behind it is infallible and preserved; because it was revealed by the sage Hamid Hamid ﭽﮗ ﮘ ﮙ ﮚ ﮛ ﮜ ﮝ ﮞ ﭼ [stone]. The Qur'an is safe from any verbal or moral dominance and dominates all the heavenly books and exists at any time and place that speaks the truth ﭽ ﯛ ﯜ ﯝ ﯞ ﯟ ﯹ ﯺﭼ [The
... Show MoreUrine specimen (253 samples) had been collected from urinary tract infections. The study showed that Proteus mirabilis was responsible for (11.85%) of the urinary tract infections. Also, the study had declared that the ratio of isolation of this bacterium from women was (7.51%) and it was higher than the ratio in both men and children which ranged (1.58%) and (2.76%) respectively. Morphological and biochemical studies had been applied to characterize this bacterium as well as other kinds of microorganisms that were isolated from urinary tract infection in this study. The study deals with typing methods such as using biotyping and typing according to Dienes phenomenon beside the succestibility to antibiotics. The results had shown that the s
... Show MoreNanosilica was extracted from rice husk, which was locally collected from the Iraqi mill at Al-Mishikhab district in Najaf Governorate, Iraq. The precipitation method was used to prepared Nanosilica powder from rice husk ash, after treating it thermally at 700°C, followed by dissolving the silica in the alkaline solution and getting a sodium silicate solution. Two samples of the final solution were collected to study the effect of filtration on the purity of the sample by X-ray fluorescence spectrometry (XRF). The result shows that the filtered samples have purity above while the non-filtered sample purity was around The structure analysis investigated by the X-ray diffraction (XRD), found that the Nanosilica powder has an amorphous
... Show MoreThe present work aims to study the possibility of utilization a forward osmosis desalination process as an alternative method to extract water from brine solution rejected from reverse osmosis process.
Experiments conducted in a laboratory–scale forward osmosis (FO) unit in cross flow flat sheet membrane cell yielded water flux ranging from (0.0315 to 0.56 L/m2 .min) when using CTA membrane,and ranging from (0.419 to 2.785 L/m2 .min) for PA membrane under 0.4 bar. Two possible membrane orientations were tested. Sodium chloride with high concentrations was used as draw solution solute. The effect of membrane orientation on internal concentration polarization (ICP) was studied. Two regimes of ICP; dilutive and concentrative were desc
