Accounting changes have taken place in either the local or international level has led to more disclosure from companies, and that many of the economic units in order to attract investors to negotiate on its shares price in the stock market require amendments with respect to the information disclosed, Thus, the objective of this research is to analyze whether companies were research sample disclose contingent assets and liabilities and provisions in their annual financial reports with what brought him International Accounting Standards. It has been used descriptive analysis of annual financial reports for a sample of (50) listed company on the Iraq Stock Exchange were identified companies that disclose contingent assets and liabi

This research aims to clarify the advantages of using the regression method as analytical procedure in the tax audit to reducing the examination cost , time, effort, human and material resources, and represents an applied study in the General Commission of taxes. In order to achieve its objectives the research has used in the theoretical side the descriptive approach (analytical), and in the practical side regression method has been applied to the research sample represented by the soft drinks company that is subject to the tax settlement for the year 2014, where the value of sales has been verified by using the regression method without conductinga comprehensive examination. The most important results of the research indicate that the r

Foliar application and seed soaking has been used as a means of supplying supplemental doses of nutrients, plant hormones, stimulants, and organic components. the effects of these applications have included yield increases, and improved drought tolerance, and enhanced crop quality, so A field experiment was carried out during spring seasons in 2019 and 2020 for styding Seed soaking and Foliar Application of Ascorbic acid, Citric acid and Humic acid on Growth, Yield and Active Components IN Maize. Randomized complete block design in split plots arrangement was used with three replicates. Main-plots were for seeds soaking with ascorbic, citric (100 mg l-1) frequently and humic at (1 ml l-1). Sub-plots were for vegetative parts nutrition with

Suffer most of the industrial sector companies from high Kperfi magnitude of the costs of industrial indirect, lack of equitable distribution of these costs on the objectives of cost, increased competition, and the lack of proper planning in line and changes faced by the industrial sector (general) and sample (private), as well as the difficulty in re- directing efforts to improve profitability and in-depth analysis of activities, and to identify untapped resource activities, then link these activities to the final products  The research aims to apply the technology review and evaluate programs with the method (ABC) through the application stages of planning, scheduling and control and a comparison to get to the products of dev

Purpose: To use the L25 Taguchi orthogonal array for optimizing the three main solvothermal parameters that affect the synthesis of metal-organic frameworks-5 (MOF-5). Methods: The L25 Taguchi methodology was used to study various parameters that affect the degree of crystallinity (DOC) of MOF-5. The parameters comprised temperature of synthesis, duration of synthesis, and ratio of the solvent, N,N-dimethyl formamide (DMF) to reactants. For each parameter, the volume of DMF was varied while keeping the weight of reactants constant. The weights of 1,4-benzodicarboxylate (BDC) and Zn(NO3)2.6H2O used were 0.390 g and 2.166 g, respectively. For each parameter investigated, five different levels were used. The MOF-5 samples were synthesi

The effects of Internet use on university’s students:The effects of Internet use on university’s students:“A Study on a Sample of Jordanian University’s students "This survey aims to identify the most important effects of Internet use on Jordanian public and private universities’ students by monitoring and analyzing a set of indicators that show the quality of the effects on specific fields such as  cultural, social, psychological, moral and political effects .To achieve these goals, the study attempts to answer the following questions:1.   What are the effects of Internet’s use on students?2. What is   the relationship between the effects and demographic variables such as  gender, age, family size an

In spite of the disappearing of a clear uniform textbook for teaching ESP at different departments and different colleges in both scientific and humanistic studies, the practitioners at those departments and colleges have to teach translation as one of the important requirements to pass the English language exam. The lack of defined translation activities is a noticeable problem therefore; the problem of teaching translation is diagnosed in that the students lack the ability to comprehend the text in English language and other translation knowledge and skills.

The study aims to suggest a translation strategy and then find out the effect of the translation strategy on ESP learners’ achievement in translation. A sample of 50 stud

This study aimed to identify the extent of teachers' application of professional standards from the point of view of supervisors and detecting differences in the means of their estimates that may be attributed to the variables of the study (sex, number of years of service, educational qualification).The study adopted a descriptive approach. In order to achieve the aims of the study, a questionnaire including four areas, namely: (professional features, academic knowledge and pedagogy, teaching and learning, and professional development) was constructed.

The questionnaire was applied to a population which consisted of 60 supervisors of all school subjects in the Directorates of Education in

Multi-belled piles are piles with enlarged ends; these piles have one or further bells at the lower third part of the pile. These piles are suitable for many soils with problems such as softening clay, the variation of groundwater table, expansive soils, black cotton soil, and loose sand. The current study reviewed the behavior of belled piles in multi-layer soils subjected to axial compression and pullout loading. The review covered the experimental and theoretical works on belled piles in multi-layered soils. These piles were subjected to static and dynamic loadings in compression and pullout cases. Most theoretical results focused on software such as PLAXIS 3D. The axial load applied on the piles comes from the upper