Positions related parties have become a regular feature and the general business and trade these days as it can enter the facilities in transactions with related parties on terms no enters them is with the parties relationship in normal circumstances, and that he found the funniest people relationship have an effect on the outcome of activity and financial position of the entity and its decisions financial and operational. In order to ensure "transparency" in the financial reports, most accounting around the world standards determines that disclosure of transactions with related parties, it is important to have a local accounting rules these relations as well as the unnecessary disclosure of the

This study assessed the quality of hand-dug drinking water sources in Eku and its environs at Eku I, Samagidi, Eku 2, and Okuechi, using the weighted arithmetic water quality index method. Water samples collected from hand-dug wells at these locations returned values for analyzed parameters. Temperature 26 – 30(⁰C), dissolved Oxygen (D.O) 5.2-8mg/l, biological oxygen demand (BOD) 5.2-8(mg/l), Electrical Conductivity (EC) 77-119(µS/cm), Total suspended solids were  (TSS) 20000-120000(mg/l), pH 5.31-7.09, Phosphates 2-9.2(mg/l), Alkalinity 28-160(mg/l), Turbidity, 0.02 -0.19(NTU) Total coliform 2 -48 (cfu/ml) and fungal count 1-502. Variations in the values of these parameters were only significant for phosphate, alkalinity, and turb

     تعد الملابس وسيلة هامة لكل مايقوم به الانسان في حياته العامة ، فهي الانطباع والكلمة الخارجية عن ذاته الداخلية فهي تعكس فكرة الفرد عن ذاته وعن شخصيته , كما تعد وسيلة تعبير جمالية وفنية , فهي تساعد على اخفاء عيوب الجسد وابراز محاسنه . ويتوقف اختيار الفرد لملابسه على مجموعة  عوامل منها احتياجه , قدراته المالية , سنه , مركزه الاجتماعي , طبيعة عمله ,الظروف الجوية التي يعيش فيها وعلى مايُؤمن به من قيم و

    Coral reef area in northwest of the Arabian Gulf was investigated for mineralogy and geochemistry to throw lights on such unique Iraqi Marine Environment; six specimens of two main species of coral reefs, Platygyra pini Chevalier, 1975 and Octocoral Menella were collected at two sites. While eight samples of the surrounding sediments are chosen from other two sites. The mineralogy is determined by XRD, and reveals that calcite, low magnesium-calcite, and aragonite are the main minerals that comprise the Octocoral Menella in site 1, whilst aragonite and calcite are dominate in the P. pini coral reef at site 4.

    The non–carbonate fractions indicate that thes

Over the years, the issue of inclusion of students with special educational needs (SEN) in mainstream schools is controversial worldwide. Evidence from research argues that without a positive teachers’ attitude towards the inclusion of students with SEN in mainstream schools, the successful implementation of inclusion is most likely doubtable. The aim of this paper is to understand teachers’ attitudes towards the inclusion of students with SEN in mainstream schools from different perspectives and from different contexts. The conclusion drawn in this review can be that teachers’ attitude is the most important key towards the appropriate inclusion implementation in mainstream schools. The disparity of teachers’ attitudes towards th

Background: Gray-scale sonography is generally
considered as a first-line diagnostic tool for patient with
suspected acute cholecystitis. It is suggested by gallstones,
Murphy's sign, thickening of the gallbladder wall and bile
sludging, but the specificity of these sonographic findings
are not as high as their sensitivity. Blood flow of the
gallbladder wall is increased in acute inflammation.
Objective: To evaluate the sensitivity and specificity of
power Doppler sonography and compared with conventional
color Doppler and gray-scale sonography in diagnosing
patients with acute cholecystitis.
Type of the study: This was a cross sectional study.
Patients and methods: The study was conducted t

The research aims to reveal the impact of developmental leadership in its dimensions (ideal model, interest in employees, inspiration and motivation) as an independent variable in achieving adaptive performance in its dimensions (Creative problem solving, learning and motivation, Training efforts, adaptability, work stress management, dealing with crises and emergencies) as a dependent variable, and the research aims to enhance the quality of developmental leadership in the research sample through this leadership style, which is a modern style and is still under research and study with a focus on the benefit of adaptive performance From a psychological and organizational research sample consisting of (106) respondents from the middle adm

This study detects the presence of the most important steroidal sapogenin “Tigogenin” in the leaves of Yucca aloifolia widely cultivated in Iraq. The absence of any study concerning the Tigogenin content of this medicinal plant in Iraq, and the industrial importance of Tigogenin depending on its role as a precursor in the synthesis of some steroidal drugs, acquired this study its value. This study concerned with extraction, identification, isolation, and purification of Tigogenin from the leaves of Yucca aloifolia. Extraction of this compound was carried out using two methods. Identification of this compound was done using thin layer chromatography (TLC) where different solvent systems had been tried. Liberm