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 .
إن تجسيد الشعراء للجمال واقامته تمثالا مصورا مرئيا ، كان الهدف منه اولا اشاعة جو نفسي مريح في مقدمات قصائد المديح ، فهو الجزء البصري الممتع لمدركات حسية اخرى ترافقه، وأما المرامي الاخرى
ﻓﮭﻲ إﻣﺘﺎع اﻟﻨﻔﺲ إﻣﺎ ﺑﺎﺳﺘﺮﺟﺎع أﺟﻤﻞ ﺻﻮرة أو أﻧﻤﻮذج ﻗﺎﺋﻢ ﻓﻲ اﻟﺬاﻛﺮة، وﺟﻌﻠﮫ ﯾﺤﯿﺎ ﻣﻦ ﺟﺪﯾﺪ ﻟﺪواﻋﻲ اﻟﺤﻨﯿﻦ للاماكن والازمنة الاثيرة . أو الميل للتعبير عن الوعي الجمالي الذي يتصل بموضوع الج
... Show MoreAbstract Out of 222 patients complaining from signs and symtomps raised suspicion for brucellosis, 39 (16 males and 23 females) further more they suffered from joint and/or swelling. Blood and synovial fluid (SF) from each patient were subjected to serological tests and culture. Concerning SF specimens the investigations were extended to gross examination, Blood-Synovial Fluid Glucose Difference (G-S.F.G.D), protein determination, total and differential W.B.C. count. The investigations revealed high agglutinin titres in both blood and SF specimens, abnormal gross appearance, high value (beyond normal)
The goal of modern education is to achieve healthy growth of the individual and
society Since childhood is one of the most serious developmental stages in the human
identity, which is not limited to the threat to it stage the foundations of personal sound is
placed where the dimensions of the various components and based on the foregoing targets
Current Search: "Measuring the level of psychological health kindergartens"
And it included a sample search on the kindergarten children in the province of
Baghdad and achieve the objectives of research have been prepared in scale mental health and
concluded the researcher through the search results that kindergarten children suffering from
disorders in mental health, the
Background: Historically the traditional medical program are divided into preclinical basic sciences course which taught separately (subject based) and clinical course which taught also as subject based, spoon feeding ,few delivery modes , no or few interactive session and the assessment solely based on examination and no weightage is given to the continuous assessment.Curricular reform: In the last few decades, there have been increasing pressures on medical educators for curriculum reform, and many accreditation bodies were established a guidelines for the medical schools. In many countries, the traditional approach has largely been modified towards a more integrated approach. An integrated approach is still subject centered but transc
... Show MoreBackground:The document on hypertension in the elderly promoted by the American college of cardiology and the American heart association (ACCF/AHA) was written with the intent to be a complete reference at the time of publication on the topic of managing hypertension in the elderly. More recently, the European society of hypertension (ESH) and the European society of cardiology (ESC) issued the 2013 ESH/ESC Guidelines for the management of arterial hypertension, followed by The 2014 Canadian Hypertension Education Program (CHPE), and the Eighth Report of the Joint National Committee (JNC8), all of which has endorsed specific recommendations for the management of elderly hypertensive patients.
The contemporary ideas were characterized by the abundance and diversity of their knowledge, human and conceptual production, the strategy is both a general and a detailed framework covering all design disciplines both inside and outside the field of architecture. From here, many of these terraces emerged from fields outside the field of architecture, but soon moved to form an important nerve within the field of architecture. Hence the need to define a more comprehensive framework for studying one of the concepts that can frame the framework, namely the concept of "Alliteration", and its adoption as an architectural design strategy aimed at giving the resulting form a feature of rhetoric. So the research highlighted the
... Show MoreBackground: Bone cutter is widely used in the
Middle east area to cut the prepuce during circumcision.
Results :One hundred twenty one male neonates
were included in this study.The mean operative
time (MOT) was 6 minutes, mean time of
healing (MTH) was 5 days, 7 cases (5.9%)
developed early & late complications, 2 (1.7%)
had bleeding, 3 (2.5%) developed infection, 2
(1.7%) developed late complications in the form
of meatal stenosis.
Settings:Al-Yarmouk Teaching Hospital and a
private surgical clinic.
Aim of the study: To assess the safety of
circumcision using bone cutter.
Methods: Over 6 years period from Jan. 2000
till Dec. 2005, one hundred twenty one male
neonates were circumci
Although text document images authentication is difficult due to the binary nature and clear separation between the background and foreground but it is getting higher demand for many applications. Most previous researches in this field depend on insertion watermark in the document, the drawback in these techniques lie in the fact that changing pixel values in a binary document could introduce irregularities that are very visually noticeable. In this paper, a new method is proposed for object-based text document authentication, in which I propose a different approach where a text document is signed by shifting individual words slightly left or right from their original positions to make the center of gravity for each line fall in with the m
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