The Accounting Disclosure for non-current intangible assets is necessary to rely on accounting information by decision makers in the economic unity, two international accounting standards issued (IAS16,36), which aims to provide the foundations of the recognition, measurement and disclosure of appropriate assets Non-current tangible. (IAS16) allowed to use re-evaluation approach to measure assets entrance due to the inadequacy of the accounting information resulting from the application of the historical cost of the entrance under increasing technical developments and continuing that leave clear their effects on non-current intangible assets, As well as the requirements of what came (IAS36) the importance of accounting for the impairment

The purpose of this paper is to identifying the level of skill self-esteem of the young tennis players in the Governorate of Baghdad, identifying some aspects of attention (acuteness, concentration, and diversion of attention) among the young tennis players of the Baghdad governorate, and identify the skills of serve and serve spiking in tennis by young tennis players in Baghdad governorate. The researchers used the descriptive approach in the correlative relations style for its suitability and the research problem. the research sample was chosen in a deliberate way from the youth team players in tennis for the Governorate of Baghdad and the participants in the 2021-2022 sports season, whose number is (20) male players and (4) young playe

New developments imposed different patterns of interactions between major international powers and Iran during 2018, ranging to varying degrees between cooperation and tension, the most important of which is the new measures taken by the United States to withdraw from the nuclear agreement and impose new US sanctions on Iran, which in turn insisted on not responding to pressure to which they are exposed to make changes in their policies and to negotiate again about the main contentious files, especially the nuclear program and ballistic missiles, and the roles they play for crisis countries, especially supporting some armed organizations in Syria, Lebanon, Iraq and Yemen. These differences have put the international forces before difficult

Used cooking oil was undergoing trans-esterification reaction to produce biodiesel fuel. Method of production consisted of pretreatment steps, trans-esterification, separation, washing and drying. Trans-esterification of treated oils was studied at different operation conditions, the methanol to oil mole ratio were 6:1, 8:1, 10:1, and 12:1, at different temperature 30, 40, 50, and 60 ^º C, reaction time 40, 60, 80, and 120 minutes, amount of catalyst 0.5, 1, 1.5, and 2 wt.% based on oil and mixing speed 400 rpm. The maximum yield of biodiesel was 91.68 wt.% for treated oils obtained by trans-esterification reaction with 10:1 methanol to oil mole ratio, 60 ^º C reaction temperature, 80 minute reactio

An experimental and numerical study has been carried out to investigate the heat transfer by natural convection and radiation in a two dimensional annulus enclosure filled with porous media (glass beads) between two horizontal concentric cylinders. The outer cylinders are of (100, 82 and70mm) outside diameters and the inner cylinder of 27 mm outside diameter with (or without) annular fins attached to it. Under steady state condition; the inner cylinder surface is maintained at a high temperature by applying a uniform heat flux and the outer cylinder surface at a low temperature inside a freezer. The experiments were carried out for an annulus filled with
glass beads at a range of modified Rayleigh number (4.9 ≤ Ra≤ 69), radiation

   The photocatalysis oxidation process is a promising technology within the series of advanced oxidation processes, which implements light-induced catalysts to generate strong oxidative species to eliminate organic pollutants from wastewater treatment. The Ag₂O@CuO photocatalyst was successfully prepared by the co-precipitation method. The developed photocatalyst was characterized using X-ray diffraction, Fourier transform infrared spectroscopy, X-ray fluorescence spectrometer, field-emission scanning electron microscopy, Ultraviolet-Visible diffuse reflectance spectra, and photoluminescence spectra. The Ag₂O@CuO efficiency was examined in the photocatalysis degradation of Rhodamine B (RhB) as a cation

   Carbon capture and storage technologies are crucial in mitigating greenhouse gas emissions. This study investigates the enhancement of CO₂ absorption through refining amine blends, specifically diethylenetriamine (DETA) with monoethanolamine (MEA) and tetraethylenepentamine (TEPA) with MEA at different concentrations and employing chemical promoters to boost the performance of the gas treatment system. The behaviour of these amines was evaluated by the impact of mixing DETA and MEA across different concentrations. The results showed that the removal efficiency increased with increasing DETA concentration. Similarly, the TEPA-MEA blend was investigated, demonstrating an increase in removal efficiency with increasing TEPA c

Morphological variation in helminthes parasites is a well- established phenomenon and may have many
sources and important taxonomic implications. The morphological differences between the two isolates of
Echinococcus granulosus were the dimensions of worm total length , number of the developing segment ,
testes distribution , details of the cirrus sac and position of genital pore .The results of present study indicate
that there is a form of the parasite is adapted to donkey and other in camel have some differences in
morphological also biological features not tackled in the present work .Genetic study is required for strain
detection for clarification of the situation in a country .

This study aims to develop a recommendation engine methodology to enhance the model’s effectiveness and efficiency. The proposed model is commonly used to assign or propose a limited number of developers with the required skills and expertise to address and resolve a bug report. Managing collections within bug repositories is the responsibility of software engineers in addressing specific defects. Identifying the optimal allocation of personnel to activities is challenging when dealing with software defects, which necessitates a substantial workforce of developers. Analyzing new scientific methodologies to enhance comprehension of the results is the purpose of this analysis. Additionally, developer priorities were discussed, especially th

The first few years of life is the basis for proper human personality and this Made by scientific studies and research need to make all efforts to achieve the early development of children and demonstrated by the efficiency and effectiveness of great success in the educational and developmental programs that have been applied to accelerate the children's growth rate in the various their sides, the current research aims to: identify the most successful international experience in the care and upbringing of children in early childhood has been determined by current research and previous studies manners within the cognitive perspective and dealing with the subject of this research and with respect to the theoretical framework Presented rese

This study was conducted to identify the health status of children's nurseries in the city of Baghdad and to identify improper dietary habits practiced by these children have shown the results of this study that the same proportion of childhood diarrhea disease research and infections

The current research aims to know the sex-stereotyping among Kindergarten , male and female, study was conducted on a sample of 400 boys and girls by (200) males and  (200), females Kindergarten  from age (4-6 years) in the province of Baghdad, for the , academic year (2013-2014) In order to achieve the goals of research, the researcher built two scales measure of the prototypical male sexuality and a measure of the prototypical female sexual and be in its final form of (36) items to measure sexual stereotyping male (35) items to measure sexual stereotyping of females, were sure of the validity scale by presentation to a group of experts as well as the Statistical analysis of the resear

Objective: The aim of this study is to determine the means and the difficulties faced by students of
nursing maternal and child health nursing / College of Nursing / University of Baghdad in obtaining scientific
information in practical training.
Methodology: A purposive sample of (100) Nursing college student - Maternal and Child Health Nursing
Department were selected. Data were collected through the use of the questionnaire form during the
period from the November 2010 to April 2011. Descriptive statistical procedures were used to analyze the
data.
Results: The results showed that the highest percentage of members of the study sample aged between
(20-21 years), females are the most inhabitants of the city of Ba

الخلفية: انخفاض الوزن عند الولادة هو السبب الرئيسي لوفيات الرضع. وهو يساهم في مجموعة متنوعة من النتائج الصحية السيئة قصيرة وطويلة
الأجل. من المهم تحديد عوامل الخطر المرتبطة بانخفاض الوزن عند الولادة لاتخاذ الإجراء المناسب لمنع أو تقليل العواقب. ومع ذلك، فإن الدراسة
بشأن انخفاض الوزن عند الولادة وعوامل الخطر الأمومية في إقليم كردستان العراق قليلة جدا.
الأهداف: هدفت هذه الدراسة إلى تحديد عوامل الخطر الم

تتحدد مشكلة البحث الحالي في دراسة العلاقة المتغيرة بين مفهوم الشكل بوصفه ظاهرة مادية (فيزيقية) ؛ يمكن التحكم بها تقنياً، ومفهوم المضمون الذي يمثل جوهر الفعالية المسرحية وانعكاسه جدياً على بنية الشكل، مما يرتد بايجابية على عملية الإدراك لدى المتلقي، فضلاً عن تفاوت الآراء والاتجاهات الفلسفية والنقدية التي تناولت طبيعة هذه العلاقة المتغيرة تبعاً لبنية الزمان والمكان والخلفية المعرفية والفكرية بما يسمح للم

إن المعالجات الإخراجية للنصوص الكلاسيكية الإغريقية، والتي نبعت من اختلاف طريقة التناول للنص من قبل كل مخرج، فنصوص الإغريق وخصوصاً نصوص (سفوكلس) التي امتازت بلغتها الشعرية الفخمة كان من البديهي أن يتم تناول معالجتها بطريقة خاصة عبر الالتزام بمعطيات النص، وعليه فمشكلة البحث هنا انطلقت من السؤال التالي: (هل التزم المخرجان ( عادل كريم وعبد الوهاب عبد الرحمن ) بمعطيات نص (أنتكون) أم خرجا عن هذه المعطيات ؟ )وتنبع ا

  The ancient kingdom of Mari located in the upper Euphrates River, 11 km inside the Syrian border, the Kingdom has gained political and economic importance by its geographical location, it featured a point communication between Mesopotamia and Syria and the country's path walked by the trade caravans and military campaigns

 إِنَّ الاطلاع عَلَى الفقرة أَولاً من الْمَادَّة (25) مِن قَانُونِ أصول المُحَاكَمَات الْجَزَائِيَّة لقِوَى الأَمْن الدَّاخِلِي، يجعلنا نقول: توجد ضوابط شخصية وأخرى موضوعية تحدد انعقاد الْاِخْتِصَاص لمَحَاكِم قِوَى الأَمْن الدَّاخِلِي، فالأَولى أنْ تُعَدُّ مصدراً لوجود القَانُون والمتمثلة بصفةِ الشُرْطَة كون القَانُون في الأساس هو قَانُون أشخاص ومن ثم صفة مرتكب الْجَرِيمَة تُعَدُّ مصدر قيامه، إِلّا

دراسة سريرية لظاهرة الطرف الشبح (الوهمي) و ما يصاحبه من الم في الطرف السفلي المبتور نتيجة الاصابات.

الغرض من الدراسة : لتقييم معدلات ونسب الاحساس بالالم في الطرف السفلي المبتور عند الجرحى بعد البتر ودراسة انواع الالام والاحاسيس الاخرى المصاحبة كالم الظهر والكتف.

المرضى واسلوب البحث : اجريت الدراسة على مائة وثمانية عشر مريضا ممن بتر لهم طرف سف

خلفية: مرض حساسية الحنطة هو من الامراض المتوسطة  مناعيا معويا و  الناجمة عن الحث بواسطة  الغلوتين مع طيف واسع من العرض، العديد من المرضى الذين يعانون من أعراض غير نمطية أو صامتة سريريا تظل دون تشخيص، ومعرضون لخطر حدوث مضاعفات على المدى الطويل.

الهدف: الهدف من هذه الدراسة هو تحديد نسبة انتشار المرض الزلاقي في الأطفال الذين يعانون قصر القامة.

Was and military music still in Iraq whatever tributary of Music, where contributed Brphi Iraqi music musicians, authors and composers of musicians skilled and qualified teachers, was, and still have a big role in the growth and prosperity and progress of contemporary Iraqi music through active and vital role and make a lot of musical tenders excellence in various military and civilian walks of life whether it be in the days of war or peace.As it is the military music schools and the main source of the most important in the education of these machines and training. Therefore occupies the military musicians in Iraq prestigious and important, particularly in the Iraqi National Symphony Orchestra started the forefront of the musical instrum

Background:
Bronchiolitis is the first episode of wheezing associated with low-grade fever, rhinitis, tachypnea, and increase respiratory effort in a previously healthy infant during the winter
months. It is the most common disease of the lower respiratory tract.
Methods:
This is a case control study carried out on one hundred infants with a mean age of 3.9 months ± 2.2 months admitted to Children Welfare Teaching Hospital in Medical City –
Baghdad with acute bronchiolitis during the period from 1st January 2006 to 1st April 2006. epidemiological risk factors, clinical presentations, chest X-ray findings, treatment,
complications and outcome were analyzed. Another one hundred infants (age and sex 

الخلفية:ان الهليوم- نيون ليزر(632,8 نانومتر) قد يؤدي الى تقليل الاثار الضارة الناتجة من الاشعة المؤذية ربما عن طريق حث بعض اليات الدفاع المضادة للاكسدة او تعجيل اصلاح الضرر.

الهدف: لدراسة خصائص حماية الهليوم- نيون ليزر(632,8 نانومتر) وذلك بتقليل ضرر الاشعة فوق البنفسجية (253,7 نانومتر) على الخلايا اللمفاوية في دم الانسان وكذلك الحمض النووي لنفس الخلايا.

الخلفيه العلميه: الليبتين، عبارة عن بروتين يفرز من مصادر متعددة، وتقوم بدورها من خلال ارتباطها بمستقبلات خاصة لها تسمى بمستقبلات الليبتين، وتلعب دوراً مهم في العقم لدى الذكور .

الهدف من الدراسه: تقييم مستوى الليبتين ومستقبلات اللبتين في السائل المنوي للذكور ذو العقم الاولي وتاثيرها على نوعيه السائل المنوي.

طرق العمل :  تضمنت الدر

The Arabic calligraphy, in the early days of Islam, was used for the purpose of decorating the walls of mosques from inside and outside. Hence, this decorative art must be actively involved in enriching the designs of Islamic fabrics and costumes because it has a highly qualified and aesthetically pleasing look and expresses the originality of the Arab spirit. The research is divided into two section: the first section included the following topics: First "A historical overview of the art of decoration in Islamic Arab thought". Second "linear formations of decorative designs, and the subject of intellectual aesthetic taste of the art of decorating. This section tackles two subsections: first "the beauty of thought between the function an

المقدمة: هذه الدراسة قد أجريت لتقدير درجة النكس لسرطان الثدي بعد التداخل الجراحي لسرطان الثدي المبكر القابل للتداخل الجراحي ( سرطان

   الدرجة الاولى والثانية )في الوحدة الجراحية الأولى و مستشفى الرحمة الأهلي .عدد المرضى الكلي الذين ادخلوا في الدراسة كان مئة وسبعة عشر مريضا عراقيا جميعهم من الاناث وتمت متابعتهم من كانون الثاني 2007 ولغاية نهاية شهر كانون ال

Background: The role of cytokines in cancer immunity and carcinogenesis in general has been well established, which play an important role in the pathogenesis of many solid cancers.This study aimed to estimate serum levels of IL-2 and IL-4, and to shed light on the correlation of these interleukins with progression of breast cancer.
Patients and Methods: The study included 80 women, it comprised of 45 breast cancer patients, 12 patients with benign breast lesions and 23 apparently healthy controls. ELISA method has been used for estimation the level of IL-2 and IL-4 in serum of three studied groups.
Results: This study showed elevation of IL-4 level in the sera of breast cancer patients with significant dif