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 .
Modal verbs are also called auxiliary verbs, helping verbs and modal auxiliaries. They are special auxiliary verbs that express the degree /of certainty of the action in the sentence, attitude or opinion of the writer concerning the action. These auxiliary verbs are can, could ,may, might, must, ought to, shall, should, will, would and had better. Modality is one of the most difficult aspects of learning English, because the form of modals does not follow the conventional rules of grammar, and there are so many meanings of modals that students often get confused about which modal to use. Also, many EFL learners face difficulty in choosing the proper modal verb that fit certain situations because each modal verb has many functions. The pr
... Show Moreيحاول البحث دراسة رواية الكاتب الاميركي جوزيف هيلر التي تحمل عنوان "كاتش 22" (1961). وفي تفحص دقيق لمحتويات الرواية نجد ان تركيزها الرئيس هو المشاعر المناهضة للروح العسكرية. ويقدم البحث شخصيات مختلفة في الرواية ويحاول ان يعكس من خلالها المشاعر المناهضة للروح العسكرية. وان البحث ناقش ايضاً تأثيرات التصرفات الخاصة والاحداث الرئيسة التي حدثت في القوة الجوية الاميركية. وتدور القصة بشكل رئيس حول بعض رجال القوة ال
... Show MoreBiomimicry, as a way of thinking to go back to nature for inspiration, has its impact on many contemporary technological achievements. Some of them are used to design and construct kinetic facades in architecture, because of the importance role of facades in reducing sun radiation, that enter the building through using shading systems and components. In light of this, research problem is determined: "Do technologies which are inspired by biomimicry effect shading in kinetic facades through its characteristics in materials and the mechanics. So the research identifies its goal as: "To identify the types of kinetic facades in buildings and their characteristics as materials and shading mechanism associated with the b
... Show MoreThis paper is devoted to the discussion the relationships of connectedness between some types of graphs (resp. digraph) and Gm-closure spaces by using graph closure operators.
In this research, the researcher sheds light on the greatness of the horrors (Al-Hashr) enlightened by the Holy Quran, explaining his dangerous details, his horrors, and his frightening changes. -35-36-37
Perhaps the most prominent motivations for the research and its justification is to remind people of the days of God Almighty, and the mention of the insect always pushes the believer to do honorable, and avoid sins, over the days, and prepare for the time of the resurrection, in the hands of knowing a scientist.
In order to identify the subject of entomology and its contents, the researcher based his study on the scientific methodology, it has excavated the origin of the entomology and its
Background: Frozen shoulder affects 2-5% of the
general population, and around 10-30% of diabetic
patients. It affect mainly the non-dominant shoulder,
and has more incidence in patients with poor
glycemic control.
Objective: To detect the incidence of frozen
shoulder in type 2 diabetic patients attending the
Specialized Center for Endocrinology and Diabetes
in Baghdad.Patients and methods: One hundred
patients with frozen shoulder were included in the
study from a total number of 580 type 2 diabetics
over a period of six months. 70 patients were
females and 30 patient were males. All were
investigated for fasting blood
glucose and HbA1c.
Results: The non-dominant shoulder was
involved in
The population density witnessed by the capital, Baghdad, due to successive wars and unemployment, is linked to the phenomenon of urbanization, which is a global phenomenon that means the increasing tendency of the rural population to reside in cities (urban), especially concentration in the capital, Baghdad. Therefore, the phenomenon of urbanization is associated with 3 terms: migration, countryside, and city. Migration is when a person or a group leaves their place of residence to move to live in another place with the intention of staying in the new place for a long time. As for the countryside: they are the areas surrounding cities usually, and the countryside is characterized by natural and agricultural areas and is considered an outle
... Show MoreThis paper examines Gloria Naylor's Mama Day (1988) that shows the mixing of African and American culture. Afro-American authors reject the Eurocentric hypothesis that slavery had ended the Afro-American cultural engagement in Africa. African Americans represent an essential fabric of American society, sharing many traditions, habits, and traits with the American society. Yet, at the same time, Naylor portrays Afro-American individuals in Mama Day as a separate unit with a unique and rich culture. These mannerisms expose a kind of resistance, appreciation to her African identity, history, and roots. A tale of a conjure woman located in Willow Springs' mythical isle, Mama Day, highlights the mystical, storytelling, and folkloristic customs.
... Show MoreIn mammals, the kidneys originate in an embryo from the mesoderm through three excretory organs, namely: Pronephros, Mesonephros, and Metanephros. After the formation of Metanephros is completed, the kidneys begin to form nephrogenesis through mesenchymal cells located at the tip of the ureteric bud, that contribute in the formation of glomerulus and Renal tubules. The stages of glomerulus formation in the embryo of albino mice at the age of 14 to 19 days of gestation were studied. It was obtained after the sacrifice of the expectant mother and the kidneys were excised from the embryos and fixed using Aqueous Bouin's solution, Microscopic slices with a thick
... Show Moreتم تقييم المعرفة والوعي تجاه داء الكريبتوسبوريديوس في هذه الدراسة خلال الفترة من أبريل 2009 حتى يونيو 2011 ، من بين 188 شخصًا من كلا الجنسين تم تقسيمهم إلى مجموعات ومجموعات فرعية مختلفة على النحو التالي المجموعة 1: تشمل 48 طبيبًا من مختلف المستشفيات والرعاية الصحية الأولية مراكز في بغداد تم تقسيم هذه المجموعة إلى 30 طبيبًا متخصصًا و 18 طبيبًا ممارسًا عامًا. المجموعة الثانية: تضم 45 عضو هيئة تدريس من قسم الأحياء ، قس
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