This research aims to show the most important approaches applicable in forming the accounting standards , the importance approaches used to formulate local accounting standards & the need to cancel or develop the unified accounting system in Iraq besides activate the local auditing & accounting standards council to issue accounting standards able to save the relevance & Reliable accounting information that serve the decisions of stockholders and others of stakeholders in the incorporate companies , especially the companies listed in the Iraq securities exchange , So this study based partially on analyzing the questionnaire form which has been designed to inquiry the specialists and experts opinion about the accounting standards importance and the need to activate the accounting course in Iraq as to be comply with the new environmental changes from another hand , In addition to determine the specific bodies responsibility in this field , Such as auditing & Accounting standards council as well as Iraqi securities exchange & the commission supervised on , the study has reached to several conclusions & conclusions .
Providing stress of poetry on the syllable-, the foot-, and the phonological word- levels is one of the essential objectives of Metrical Phonology Theory. The subsumed number and types of syllables, feet, and meters are steady in poetry compared to other literary texts that is why its analysis demonstrates one of the most outstanding and debatable metrical issues. The roots of Metrical Phonology Theory are derived from prosody which studies poetic meters and versification. In Arabic, the starting point of metrical analysis is prosodic analysis which can be attributed to يديهارفلا in the second half of the eighth century (A.D.). This study aims at pinpointing the values of two metrical parameters in modern Arabic poetry. To
... Show MoreThis research aims to identify the following :
- The reading willingness skill to kindergarten children.
- There is no statistical significance difference between average scores of reading willingness skill of the sample individuals as a whole, and the hypothetical average of the scale.
- The difference in reading willingness skill to kindergarten children according to gender variable (male & female).
- There is no statistical significance difference between average scores of reading willingness skill for kindergarten children according to gender variable (male & female).
To achieve the research goals, the researc
... Show MoreBackground: Respiratory distress is one of the
commonest disorders within the firs 48 - 72 hours of live
and any sign of postnatal respiratory distress is an
indication for roentgenogram of the chest.
Objectives: Is to show the range of chest radiographic
findings in full term newborn babies suffering from
respiratory distress, at or soon after birth.
Method: This is a prospective study that was conducted
in the special care baby units in Baghdad teaching
hospital and Children welfare teaching hospital during
2002. Anteroposterior chest radiograph in supine
position of (129) full term newborn babies, presented
with a chief complaint of respiratory distress were
examined.
Results: The commonest ca
The limitations of wireless sensor nodes are power, computational capabilities, and memory. This paper suggests a method to reduce the power consumption by a sensor node. This work is based on the analogy of the routing problem to distribute an electrical field in a physical media with a given density of charges. From this analogy a set of partial differential equations (Poisson's equation) is obtained. A finite difference method is utilized to solve this set numerically. Then a parallel implementation is presented. The parallel implementation is based on domain decomposition, where the original calculation domain is decomposed into several blocks, each of which given to a processing element. All nodes then execute computations in parall
... Show MoreSource, sedimentation, coagulation, flocculation, filter, and tank are parts of a water treatment plant. As a result, some issues threaten the process and affect the drinking water quality, which is required to provide clean drinking water according to special standards and international and local specifications, determined by laboratory results from physical, chemical, and biological tests. In order to keep the water safe for drinking, it is necessary to analyze the risks and assess the pollution that occurs in every part of the plant. The method is carried out in a common way, which is monitoring through laboratory tests, and it is among the standards of the global and local health regulators
The research aims to identify the predominant habits and behaviors promoted by American action films frequently streamed on Cinemana website—a specialized platform for streaming films and series as the most followed platform. This platform offers a range of film genres, including the latest releases, free of charge. Using a simple random sampling method, twenty action films were selected for the study. Consequently, the researcher opted for a descriptive-analytical approach, deemed most appropriate for achieving the research objectives, employing content analysis as a tool to scrutinize these films. The findings highlighted that behavioral habits associated with scenes of violence, destruction, sabotage, revenge
... Show MoreBackgroundThe diagnosis and important aspects in treating acute abdomen during pregnancy tend to be delayed due to the peculiar physiological features of pregnancy and the restrictions imposed on imaging diagnostic techniques such as x-ray and CT.Aim of the studyTo identify the most common causes of acute abdomen during pregnancy and identifying the approaches for early diagnosis and to take a correct decision for surgery and assigning the complications that may occur during and/or after surgery for the mother and the fetus.Patients and Methods This is a prospective study that involves data obtained from 91 pregnant patients admitted in the surgical wards in Baghdad teaching hospital during the period from January 2008 to December 2009 .
... Show MoreSex chromatin (SC) is defined as inactive X chromosome in the female somatic cells, it condensed as heterochromatic at interphase of the nucleus and appears like nuclear satellite projection, and only female cells contain SC in mammals. Different ages of cocks: immature (8,16 weeks old), growing (24 weeks old) and production age (32,48 weeks old) , were studied to detect the sex chromatin (SC) with it's various shapes :Sessile nodule(SS), Drum stick(DS), Tear drop(TD) and Club shape(CS) in the blood lymphocytes of blood smears prepared from WBCs of 45 New Hampshire(NH) strain cocks. Also SC measurements were detected which include: vertical (V) and horizontal (H) axes, SC area (SCA), nuclear area (NA), and the
... Show MoreIn this paper, precision agriculture system is introduced based on Wireless Sensor Network (WSN). Soil moisture considered one of environment factors that effect on crop. The period of irrigation must be monitored. Neural network capable of learning the behavior of the agricultural soil in absence of mathematical model. This paper introduced modified type of neural network that is known as Spiking Neural Network (SNN). In this work, the precision agriculture system is modeled, contains two SNNs which have been identified off-line based on logged data, one of these SNNs represents the monitor that located at sink where the period of irrigation is calculated and the other represents the soil. In addition, to reduce p
... Show MoreConstructional Efficiency in architecture in general is one of the most important standard success for any structure and a measure of its continuity and relevance across time and space. Given the importance of Al-Ahwaar environment that owned the spatial, environmental, economic and social elements had a prominent impact in creation of architecture patterns form to create special architectural and structural environment, which had many qualities and ingredients that contributed to its continuity and existence over the years. From the premise that man and his environment is the main goal to any architectural style,
Thus the research problem focusing on the lack of clarity of the previous literatures in its st
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