Importance of accounting standards belong to be the instructor and the advisor for accountant in performing his work . For each invironment a group of political, social, economical  and cultural factors which distinguish it about other environments . In  order to perform its aim in produsing accouting information helps in making decisions on different levels, accounting standards should established in a form that harmonized with the environment that apply in it . Establishing international accounting standards comes with the same direction and then it has put influential with standards some states that have influence on international accounting standards committee. So because of the big changes that happened in the inte

    The matter, proton, and neutron density distributions of the ground state, the nuclear root-mean-square (rms) radii, and the elastic form factors of a two- neutron, ⁸He and ²⁶F, halo nuclei have been studied by the three body model of  within the harmonic oscillator (HO) and Woods-Saxon (WS) radial wave functions. The calculated results show that the two body model within the HO and WS radial wave functions succeeds in reproducing the neutron halo in these exotic nuclei. Moreover, the Glauber model at high energy (above several hundred MeV) has been used to calculate the rms radii and reaction cross sections of these nuclei.

The current research aims to test the effect of knowledge sharing in its dimensions represented by(individual dimension, organizational dimension, and technological dimension), In reducing the strategic Anxiety of Iraqi Airways, In view of the importance of the two variables for the company from the perspective of society and the sample resulting from directing various organizational phenomena to reduce its strategic Anxiety, As a goal, it should be viewed from multifaceted perspectives(uncertainty, relational disorder, competitive disorder, resource depletion), And it was embodied by choosing the descriptive, exploratory approach, as it is the most appropriate in that aspect, so that the research questionnaire is one of solid scientific

Background: Several causes stand behind prolonged neonatal Jaundice (Jaundice that persists more than 2 weeks).

Objectives: To find out the frequency of association between Urinary tract infections (UTI) and prolonged neonatal jaundice in term infants during the first two months of life.

Patients and methods: We conducted an observational prospective study in children welfare teaching hospital, Medical City Complex, Baghdad. Fifty term infants, less than two months of age, with clinically evident jaundice that has persisted for more than 14 days of life were enrolled; UTI was confirmed by urine culture and sensitivity. Demographic features, historical characteristics, lab

The research aims to define the main and subsidiary criteria for evaluating the industrial market sectors and proposing a model for arranging these criteria according to priority and knowing the highest criteria in terms of relative importance in the General Company for Automobile Trade and Machinery, and for the purpose of establishing this model, experiences in the concerned company were approved, and this study proposes a multi-criteria decision model According to the FEAHP, the expanded fuzzy hierarchical analysis method enables the commercial company to develop clear strategic policies on which the company’s management system depends on determining criteria for evaluating and selecting market sectors and making appropriate

The increase in obesity and the many accompanying diseases is attributed to the increased production and consumption of foods made of non-nutritive sweeteners without regard to the risks of consuming additional calories, and this in turn leads to hormonal imbalance and metabolic disorders and the resulting imbalance and ill health that have spread to all segments of society. During the research, 0.01, 0.02, 0.03, 0.04 and 0.05 % of stevia sweetener was added to the cream instead of the sugar used. Physical and chemical tests were performed for the stevia extract and the microbial content in the cream, as well as the sensory evaluation. It was noted that fortifying the cream with calorie-free stevia sugar led to the production of

    In this work, an experimental study has been done to expect the heat characteristics and performance of the forced-convection from a heated horizontal rectangular fins array to air inside a rectangular cross-section duct. Three several configurations of rectangular fins array have been employed. One configuration without notches and perforations (solid) and two configurations with combination of rectangular-notches and circular-perforations for two various area removal percentages from fins namely 18% notches-9% perforations and 9% notches-18% perforations are utilized.  The rectangular fins dimensions and fins number are kept constant. The fins array is heated electrically from the base