The use  analysis  value chain such  information in the provision as financial  so information quality meet and satisfy the needs of users such information , particularly investors and lenders   as the identification needs   financial information and the knowledge as their behavior influenced by that information can be based on the accounting profession to focus on improving their function in order to achieve its goal that satisfying their needs and rationalize their decisions . In accounting thought discovered fertile ground for users preferences as one of the entrances   theorising positive which is based on the need to include knowledge on accounting hypothesis that explain the

This study aimed to show the relationship between mental health and shyness for university students in Baghdad and Al – Mustansiria university which its subject was (200) students  ,          ( 100) males and  ( 100) females , Mental Health scale which is constructed by (Al – Janabi 1991) and developed by (Hassan 2006) was used for this aim  ,The scale of shyness was built according to a questioner to the students and according to previous publications and studies .

Multiple regulation analysis step - wise was used for data analysis in order to identify the possibility to find single or couple indications for the independent variable (mental

Background: Oral lichen planus (OLP) is a relatively common chronic inflammatory muco-cutaneous disease classified among the potentially malignant lesions of oral mucosa. The aim of this study is to investigate and compare the expression of p53 and PCNA proteins in oral lichen planus and epithelial dysplasia cases. Materials and methods:Formalin-fixed and paraffin- embedded blocks of 21 lichen planusand 21 oral dysplasia cases were referred to immunohistochemical (IHC) analysis for anti p53 and anti PCNA monoclonal antibodies. Results: The results showed that positive nuclear staining for p53 was found in 11/21 (52.4%) cases of lichen planus and 17/21 (80.9%) cases of dysplasia. Positivity for PCNA was observed in 18/21(85.7%) of oral li

    A new chelate polymer (2-5-hydroxy-3-methyl-2- (3-nonyl benzene) imino) methyl) benzyl) 4-6-dimethyphenol] (K4) was prepared by using the condensation reaction method and identified by several techniques, including FT-IR, NMR, and atomic absorption spectroscopy, as well as TG-DTA thermal analysis. The kinetic equilibrium for the sorption of lead and cadmium ions on the chelate polymer surface was also investigated. The results showed that the sorption of both ions followed the pseudo-first-order and pseudo-second-order kinetic equilibrium. The rate constant values of pseudo-first-order reaction  were equal to 0.062 and 0.057 min^-1  , while the values of pseudo-second-order were 0.0103 and 0.053 L.m

The current research aims to know the complementary use of the paper book and the digital book by defining the paper book and the digital book and knowing the methods and methods of obtaining each of them and indicating the extent of their use and for what purpose and knowing the difficulties that researchers face in using each of them and which is better using the paper book or the digital book in preparing research Studies and for no reason. The research relied on the descriptive approach and the questionnaire as a tool for data collection, and it was distributed to professors and students of Iraqi universities. The research sample reached (219) individuals and reached a set of results, the most important of which are: Preference for the

In this paper, a compression system with high synthetic architect is introduced, it is based on wavelet transform, polynomial representation and quadtree coding. The bio-orthogonal (tap 9/7) wavelet transform is used to decompose the image signal, and 2D polynomial representation is utilized to prune the existing high scale variation of image signal. Quantization with quadtree coding are followed by shift coding are applied to compress the detail band and the residue part of approximation subband. The test results indicate that the introduced system is simple and fast and it leads to better compression gain in comparison with the case of using first order polynomial approximation.

The concept of sustainability is one of the modern concepts that influenced the quality of the urban plans for the cities, through the interest in the environmental and social aspects as well as the economic aspect and the need to balance to achieve sustainable development.

The research aims to identify the most prominent methods of sustainable urban land use planning and the strategies developed within these approaches to achieve sustainable development. The research started from the problem of a knowledge gap in adopting sustainable approaches and strategies when planning urban land uses for the holy city of Karbala.

In the theoretical aspect, the concepts of sustainable development, sustainable planning methodologies a

The need for image compression is always renewed because of its importance in reducing the volume of data; which in turn will be stored in less space and transferred more quickly though the communication channels.
In this paper a low cost color image lossy color image compression is introduced. The RGB image data is transformed to YUV color space, then the chromatic bands U & V are down-sampled using dissemination step. The bi-orthogonal wavelet transform is used to decompose each color sub band, separately. Then, the Discrete Cosine Transform (DCT) is used to encode the Low-Low (LL) sub band. The other wavelet sub bands are coded using scalar Quantization. Also, the quad tree coding process was applied on the outcomes of DCT and

This research aims at investigating pupils’ ability in using discourse markers which are identified in the English textbooks of secondary schools. Four texts are chosen from third intermediate class. The four texts are short stories of different topics.                                                  

        This research hypothesizes that there are no statistical significant differences among Iraqi intermediate pupils’ ability in using textual