Providing useful information in estimating the amount and timing and the degree of uncertainty concerning the future cash flows is one of the three main objectives of the financial reporting system, which is done through the main financial statements. The interest on standard-setting bodies in the forecasting of future cash flows, especially Financial Accounting Standards Board (FASB) explain under Accounting Standard (1) of the year 1978 "Objectives of Financial Reporting by Business Enterprises", paragraph (37) thereof that accounting profits better than cash flows when forecasting future cash flows, In contrast, IAS (7) as amended in 1992 aims to compel economic units to prepare statement of c

The research deals with Environmental Management and how to develop its programs with the use of Knowledge Management, the environmental programs that integrate with processes can add strategic value to business through improving rates of resource utilization , efficiencies , reduce waste, use risk management, cut costs, avoid fines and reduce insurance. All these activities and processes can improve it through knowledge management, the optimal usage for all organizations information , employ it in high value and share it among all organizations members who involves in modify its strategy . Choosing suitable environmental management information system, develop it and modify it with organization processes, can greatly serve the en

شمل الباب الاول على مقدمة البحث وتطرق فيها الباحث الى اهمية الاختبار والقياس في لعبة كرة القدم فضلا عن الاهتمام بالصفات البدنية الخاصة باللعبة اما الباب الثاني شمل مجموعة من المواضيع التي تخص مفهوم الاختبار والقياس والصفات البدنية للاعبي كرة القدم وشمل الباب الثالث منهجية البحث إذ اعتمد الباحث المنهج الوصفي بالأسلوب المقارن وكانت عينة البحث قد اختيرت بالطريقة العشوائية البالغة (30) لاعبا بأعمار (13) سنة يمث

The present study aims to identify the effectiveness of deductive group patterns in developing the creative thinking of second-intermediate-grade pupils in history discipline. The current null hypothesis has been investigated: There are no statistically significant differences at (0.05) between the scores mean of the experimental group pupils who were taught according to the deductive group pattern and the scores mean of the control group pupils who were taught according to traditional method in creative thinking testing. the study sample was divided into two groups: an experimental group of (30) female students and a control group of (31) female students. The two groups are equalized based on the variables of age, the scores of the firs

The current study aimed to reveal the role of the high school (boys) in the Governorate of Qurayyat (KSA) in promoting intellectual security of students, and whether there were differences in the estimates of the study sample due to the variables; the current position, academic qualification, teaching specialization and years of experience. This study was conducted by applying the analytical descriptive method, and used questionnaire as a tool for data collection. The survey consisted of (44) ite

In this study we collect 1520 stool samples during the period from September to December 2010 from children whom their ages between 1 month - 12 years. The results showed that the total infection of Entamoeba histolytica was 9.80% , and Giardia lamblia was 1.77%. And the male ratio that infected with Entamoeba histolytica was 9.83% , while the female ratio was 9.74%; and the male infected with Giardia lamblia was 1.51% , while the female ratio was 2.18%. The result showed that the high average of infection with Entamoeba histolytica and Giardia lamblia in age group from 1 month to 2 years. And there is no significance difference between gender and infectivity rate of Entamoeba histolytica and Giardia lamblia under P≤0.05. Also it showe

يستخدم مفهوم الارتباط العاطفي في تفسير رابطة عاطفية يسلكها الفرد نحو فرد معين آخر، وعلية أن الارتباط العاطفي محدد ومميز ويظهر في مختلف مراحل العمر لكل فرد (الشمري، 2005: 26) إذ تعد الأسرة من أهم الخلايا التي يتكون منها جسم المجتمع، فإن صلحت صلح المجتمع ، وأن فسدت فسد المجتمع ، فالعلاقات الارتباطية  داخل الأسرة تؤدي دورًا مهمًا وكبيرًا في استقرارها، فاحترام الزوجين لبعضهما واحترامهما لأولادهما وعدم تفضيل احد

Applications of nonlinear, time variant, and variable parameters represent a big challenge in a conventional control systems, the control strategy of the fuzzy systems may be represents a simple, a robust and an intelligent solution for such applications.

This paper presents a design of fuzzy control system that consists of three sub controllers; a fuzzy temperature controller (FC_T), a fuzzy humidity controller (FC_H) and a ventilation control system; to control the complicate environment of the greenhouse (GH) using a proposed multi-choice control system approach. However, to reduce the cost of the crop production in the GH, the first choice is using the ventilation system to control the temperature and humidit

Objective(s): To assess the effect of removable partial dentures on the abutment teeth in comparison with that of the
remaining dentition, and to investigate the effect of regular check up on periodontal health for patients using this
type of prosthesis.
Methodology: One hundred patients wearing removable partial dentures for at least three years included in the
study. Teeth used as direct or in direct retainers for the removable partial denture were considered as the study
group, while the remaining dentition in the same jaw was considered as the control group. The following periodontal
parameters were registered for each tooth, plaque and gingival indices, clinical attachment level and tooth mobility.
Patients were

The present search aims to develop a test for selective attention, cognitive load and thinking mistakes and measuring these concepts among Baghdad university students. To make a comparison between the selective attention, cognitive load, and the mistakes of thinking among students in term of gender. To identify the relationship among the selective attention, cognitive load and the mistakes of thinking of university students. To achieve these purposes, the searcher has developed a test for selective attention, cognitive load, and the mistakes of thinking. Then, these tools were applied to a sample of (200) university students were selected from (21) college. The researcher used t-test of one sample, t-test of two independent

     This study was designed to investigate the ameliorative role of sodium selenite and melatonin on   acryl amide induced metabolic syndrome in adult male rats. Twenty (20) adult male rats were randomly and equally divided into 4 groups (G1, G2, G3 and G4) and were treated orally for seven weeks G1, (control group) was given distilled water, G2 were given orally 1mg/kg /B.W of Acryl amide, G3 group received 1mg/kg /B.W of Acryl amide followed by 0.5 mg/Kg/ B.W. of sodium selenite orally. G4 group received 1 mg/kg /B.W of acryl amide (orally) followed by 8 mg/Kg/ B.W. melatonin (IP/ injection). Fasting blood samples were collected by cardiac puncture at (0, 7 weeks) of the experiment for measuring serum tot

Review of multidrug sensitivity and resistance in enterococcus

هدف البحث الى اعداد منهاج تدريبي مقنن لتطوير تحمل السرعة والرشاقة والقوة الانفجارية للاعبات كرة السلة (3×3) الشابات، وتم استعمال المنهج التجريبي بتصميم المجموعتين التجريبية والضابطة. تم اختيار عينة البحث من اللاعبات الشابات في اكاديمية الحلم في محافظة السليمانية-العراق، بوصفها مجموعةً تجريبية، ونادي غاز الشمال بوصفه مجموعةً ضابطة، وبواقع (6) لاعبات في كل مجموعة. وبلغ المتوسط الحسابي لعينة البحث في قياسات ا

      The Green Productivity topic is considered as one of  the more conceptual novelty in the field of Production and Operations Management, and one of the least topics addressed in the literature competent, Green Productivity (GP) is a strategy for enhancing a business's Productivity and environmental performance at the same time, for overall socio - economic development, It is  the application of appropriate techniques , technologies , and management systems to produce environmentally compatible goods and services. the research aimed to find the contribution of this concept for success the industrial Organizations.

The current research aims to identify the " impact of strategic warheads numbered ( NHT) in the collection average second grade students in the article of history). " To achieve this, I assumed the researcher that there is no different between the statistically significant the average score for the collection of experimental group who teaches the Arab Islamic history on and a strategic warheads numbered and the average score for the collection of the control group who were studying the same article according to the classic method ( traditional) . The study sample consisted of 64 students from the second grade average in the secondary warka bin nawfal in the general Directorate for education first karkh in Baghdad for the annual cources 2

Libraries were and still are the source of science and knowledge in schools, universities and science houses. Therefore, it is a must to briefly display Libraries’

In a study designed to evaluate the prevalence of caprine pneumonia and to identify it's bacterial and parasitic

The creative production of the philosophy of beauty in artistic works constitutes a step towards development and progress by meeting the growing and changing needs of humanity according to various factors, including those related to the human situation and others related to technical outputs, as well as the multiplicity of the field for the emergence of new artistic currents and movements concerned with graphic production and communication and communication processes that It is associated with imagination and freedom from social and cultural constraints, in which the design production seeks to link more realistic intellectual contents with the achievements of the creative artwork as a communication system to involve the recipient (the vi

Background: Tumor associated tissue eosinophilia (TATE) has been described in a variety of neoplasms. In regard to squamous cell carcinoma, some studies worldwide done to assess stromal eosinophilia in oral and cervical squamous cell carcinoma. The objectives of this study is to evaluate the association of stromal eosinophilic infiltration of cutaneous squamous cell carcinoma and to detect the significance of this association.

Aim of the study

The aim of our study is to establish the relationship between the degree of stromal eosinophilia and the level of invasion and the histological grade in cutaneous squamous cell carcinoma.

Methods: In this retrospective study

        The study aimed to prepare rapid strength training in a water environment according to the obstructive force index for 100-meter Sprint. To identify the values of some kinematic variables for the start and achievement stage for the research sample. To identify the effect of rapid strength training in a water environment in developing some kinematic variables for the start and completion stage of running ( 100 m Sprint between the test (pre-post) for the research sample. The researchers used the experimental method by designing two equal groups with a pre- and post-test to suit the nature of the research problem. The research sample was identified with track and field runners for the 100-meter event in Maysan Governorate ov

 There are obstacles to high levels of hypertension awareness that are embedded in gender, income and lifestyle habits which need to be addressed leading to high levels of undiagnosed and uncontrolled hypertension. This study aimed to explore the various factors which affect hypertension awareness among a hypertensive population in a tertiary care hospital.

 A quantitative study was conducted among hypertensive patients at a tertiary care hospital in Selangor, Malaysia. A validated and translated questionnaire was utilised as a data collection tool. Descriptive and inferential statistical analysis was done using SPSS version 25.

A thousand participants (female n=621, male n= 379) were recruited, and their

The advancement of retrograde intrarenal surgery (RIRS) has been accompanied by the evolution of many promising tools that aim at improving patient selection and predicting surgery outcomes in terms of stone fragmentation and expected complications. The incorporation of artificial intelligence (AI) into the advanced imaging technologies such as dual-energy CT scan (DECT), three-dimensional (3D) reconstruction, and radiomics resulted in a number of clinical tools and algorithms forwarded to surgeons to use in their daily practice.

This commentary critically examines these clinical algorithms, highlighting the absence of prospective validation, the potential for overreliance, and the possible limitations of their clinical applicabil

antimicrobial solutions against Coliforms, E. coli O157: H7, yeasts and molds were evaluated by agar well diffusion method. Chitosan (CH) exhibited best antimicrobial activity against the treated microorganisms at concentration of (5%) with contact time for 6hrs at refrigeration temperature (4ÚC), zones of inhibition for (GA) and (CH) for each solution alone ranging from (0 to 10 mm), chitosan solution (CH) exhibited both antibacterial and antifungal activities, Gum Arabic washing solution showed significant antibacterial activity (P < 0.05) against the microorganisms at concentration (15%), without inhibitory effect against E. coli O157:H7 at concentration (10%), in the current study the results confirmed that (15%) (w/v) of GA and 5%

With the increased development in digital media and communication, the need for methods to protection and security became very important factor, where the exchange and transmit date over communication channel led to make effort to protect these data from unauthentication access.

This paper present a new method to protect color image from unauthentication access using watermarking. The watermarking algorithm hide the encoded mark image in frequency domain using Discrete Cosine Transform. The main principle of the algorithm is encode frequent mark in cover color image. The watermark image bits are spread by repeat the mark and arrange in encoded method that provide algorithm more robustness and security. The propos

 This research is dealing with Islamic creed faith which would be the prophecy concept. The prophecies subject one greatest creed doors with God’s - high ranking – fortunate - messengers faith is one faith’s six pillars ; though no correct faith to adorer , until the adored completely faith in God’s angels , holly books

Metal-organic frameworks (MOFs) are a relatively new class of materials of unique porous structures and exceptional properties. Currently, more than 110,000 types of MOFs have been reported among the countless possibilities. In this study, we have synthesised a novel MOF using zirconium chloride as the metal source and 4,4'-dicarboxy-2,2'-biquinoline (bicinchoninic acid disodium salt) as the linker, which reacted in N,N-Dimethylformamide (DMF) solvent. Three preparation methods were employed to prepare five types of the MOF, and they were compared to optimize the synthesis conditions. The resulting MOFs, named Zr-BADS, were characterised using scanning electron microscopy (SEM), energy dispersive spectroscopy (EDS), microscopy, and

Moisture damage is a primary mode of distress occurring in hot mix asphalt (HMA) pavements in Iraq. Because of the loss of bond, or stripping, caused by the presence of moisture between the asphalt and aggregate, which is a problem in some areas and can be severe in some cases, it is requires to evaluate the design asphalt mixture to moisture susceptibility. Many factors such as aggregate characteristics, asphalt characteristics, environment, traffic, construction practices and drainage can contribute to stripping. Asphalt concrete mixes were prepared at their optimum asphalt content by superpave system and then tested to evaluate their engineering properties, which include tensile strength, resilient modulus, and perman

The impact of management control systems (MCS) on organizations performance empirical research has been the subject of numerous studies during the past decade in developed and emerging economies. In the contemporary competitive, complex and changing global business environment, firms are being challenged to adopt business models that enable them to address the strategic uncertainties and risks they face in their business environments. The main issue of this study is that management accounting researchers argue that one of the ways firms can continually rejuvenate themselves to survive and succeed in these complex and uncertain environments is to understand the role of management control systems in Formulating a b

Laser etching may be an alternative to acid etching of enamel and dentin. Several characteristics of irradiated dental hard tissues have been considered advantageous, microscopically rough surfaces without demineralization, open dentinal tubules without smear layer production and dentin surface sterilization. The aim of this study is to determine and compare histology the microleakage in class V cavity restored with a light cured composite after conditioning the samples(tooth surface) with 1-acid etching, 2-Q-switched Nd:YAG Laser etching and finally 3- acid and laser etching. Materials and methods: Twenty four non carious human extracted teeth were used in this study. The samples were equally grouped into four groups of six teeth each.