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 .
This article is devoted to the cognitive study of ironic metonymy in Russian and Arabic. Metonymy and irony have traditionally been seen as parallel linguistic phenomena. But their formation and interpretation are based on different cognitive mechanisms. At the formal and functional level, metonymy and irony have a number of significant differences. Metonymy is an artistic technique, the mechanism of which is based on obvious, easily traced connections between objects and phenomena of the surrounding world. Irony is a satirical technique or a rhetorical figure that is used to create a certain artistic image, aimed at forming the hidden meaning of the statement. A native speaker intuitively feels the difference between metonymy and i
... Show MoreRoad traffic accidents (RTAs) are events that suddenly, inadvertently and unexpectedly occur under unforeseen circumstances that involve at least one moving vehicle and result in one or more road users being killed or injured. Unfortunately, Iraqi governorates suffer from higher rates of traffic accident casualties compared with the rates of casualties from terrorist attacks; this situation reveals a serious and growing problem. Road traffic accidents are not easy to eradicate. However, their prevalence can be reduced to the barest minimum via periodic assessments of traffic accident characteristics and the most important aspects for road authorities to consider when designing and evaluating the performance of a road to improve traf
... Show MoreBackground: Carpal tunnel syndrome
(CTS) is the most common neuropathy of the
upper limb due to compression of the median
nerve at the wrist.
Objectives: to test the benefit of steroid
irrigation of the wound to alleviate the post
operative pain.
Methods: Forty patients had carpal tunnel
release were divided into two groups with and
without steroid irrigation.
Results: Forty patients 38 female and 2 male
with forty CTS had open surgical release were
studied for postoperative pain at the wrist area.
Group 1 (patients treated with surgery alone)
and group 2 (patients treated with surgery and
steroid).In group1, 11 patients (55%) had
persistent agonizing pain at the ulnar side of
the wrist
Background: Melatonin is the main hormone secreted by the pineal gland. This indole compound (N-acetyl-5-methoxytryptamine) is derived from serotonin after two biochemical steps. Melatonin has been implicated in some pharmacological effects including sedative/hypnotic, anticonvulsant activity and others. The aim of this study was to investigate the antinociceptive effect of different doses of melatonin administered i.p. to mice, and then, to find the dose- response line of melatonin in mice as analgesic agent.
Methods: The dose response effect of melatonin (10, 50, and 100mg/kg) were assessed against control using tail flick test in mice as a model of nociceptive pain. In this model, all doses of melatonin were given intraperitoneally
Back ground : Fever is a common medical problem in
children. parents have been shown unrealistic fears of
harmful effects of fever in their children. Resulting in
inappropriate management of fever in their children.
Objective: the objective of this study was to survey
parents about their knowledge andattitude concerning fever
in their children.
Methods : The study involved random selection of
parents who brought their febrile children to emergency
department or out-patient clinics of five teaching and non
teaching hospitals in Baghdad from first of October to end
of December 2002.
Parents of 400 febrile children were interviewed using a
standard questionnaire to obtain sociodemographic
informatio
Cognitive radio is observed as a new approach, which could be cope with the spectral limitations. This approach is designed to detect whether a particular segment of the radio spectrum is currently in use and to jump into the temporarily unused spectrum rapidly without interfering with the transmissions of other users. CR is the promising radio technology which aims to detect and utilize the temporally unused spectrum bands by sensing its radio environment in order to improve spectrum utilization. To enhance the sensing performance, cooperative spectrum sensing has been proposed. However, when the number of cognitive user tends to be very large, the bandwidth for reporting sensing results to the common receiver will be very huge. In this pa
... Show MoreThe modern dramatic forms used technical works represented by going back to the primitive origins of drama which participated in establishing it. Those employments were results of philosophical thoughts through which many scholars stimulated philosophical tendencies call for miss for the past and going back to the social life through which intimate relations are interacting. The most important thing that the scholars relied on was ceremony as a social phenomenon which people gather around it through sentimental communication relate their concerns in addition to considering it as an expressive style carries artistic characteristics can be benefitted of in the dramatic show.
These thoughts were represented in the performing activity of
In this paper, the problem of developing turbulent flow in rectangular duct is investigated by obtaining numerical results of the velocity profiles in duct by using large eddy simulation model in two dimensions with different Reynolds numbers, filter equations and mesh sizes. Reynolds numbers range from (11,000) to (110,000) for velocities (1 m/sec) to (50 m/sec) with (56×56), (76×76) and (96×96) mesh sizes with different filter equations. The numerical results of the large eddy simulation model are compared with k-ε model and analytic velocity distribution and validated with experimental data of other researcher. The large eddy simulation model has a good agreement with experimental data for high Reynolds number with the first, seco
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