The relationships between the related parties constitute a normal feature of trading and business processes. Entities may perform parts of their activities through subsidiary entities, joint ventures and associate entities. In these cases, the entity has the ability to influence the financial and operating policies of the investee through control, joint control or significant influence,  So could affect established knowledge of transactions and balances outstanding, including commitments, and relationships with related to the evaluation of its operations by users of financial statements, including the risks and opportunities facing the entity assess the parties. So research has gained importance of the importance of the availability

Disease responses of eight wheat cultivars , Saber Beg. , Abu-Ghraib 3, Mexipak , Tamoz 2,Tamoz 3 , IPA 95 ,IPA 99 and Tahadi which were grown in four different sowing date , 25 th October , 19th September , 14th December and 8 January , to leaf rust disease caused by Puccinia recondita were investigated under natural infection conditions at the experimental farm , College of Agriculture , Abu-Ghraib, during the growing season of 1997-1998.Results of this study revealed that IPA 95, IPA 99 and Tahadi showed moderate resistant reaction, while Tamuz 3 was moderateley susceptable . Abu-Ghraib , Saber Beg, Tamuz 2 and Mexipak showed susceptible yeaction to the causal agent . The first sowing date was not suitable for disease progress in compars

The article reflects the results of the analysis of the use of metaphors as one of the main means used by Lyudmila Ulitskaya when writing the novel “Sincerely Yours Shurik” to form the image of the main hero in the novel. The main purpose of the article is to consider metaphors, which helped the author to form the image of the main character Shurik in the text space through the stages of his life path, closely related to the people around him, who is always happy to be useful (hence the title "Sincerely Yours"), among which the female images of his relatives, girlfriends and others stand out as a special layer in the narrative. And in the course of the study, the following tasks were solved: the metaphors that make up the image of the

Six species of aquatic snails were sorted from three sites, the irrigation canal of Baghdad University campus (S1), River Tigris at Al-Za'afaraniah district / Baghdad(S2) , and River Euphrates at Al-Haideriah district Al-Najaf province(S2). The species included Melanopsis nodosa ;Melanoides tuberculata ; Thaiodaxsas jordani ; Lymnaea auricularia ; Physa acuta and Bellamya bengalensis. The first specis recorded the highest total number and was found in high density in the R. Euphrates site (S3), while the last species was the most widely distributed species, and found in all study sites. The last three species were found in Tigris river (S2) , while the first and last species were collected from the irrigation canal (S1).The result reveal

The study included the investigation of fungi which associated with heavy animal's leather (Cows and Buffalos) and light (Sheep’s and Goats )through different processing stages (raw hides ,dehairing ,pickling,chrome tanned and stainning or finished stages)there were 10 genera and 25 species in addition to sterile fungi associated with animal leathers which included Alternaria ,Aspergillus,Cladosporium,Fusarium, Mucor , Penicillium , Rhizopus , and Trichoderma .Aspergillus and Penicillium have observed in all leather samples and different processing stages, and that the first time isolate two genera Helminthosporium , Stemphylium form leather for staining stage.

The importance of Public Relations activity has increased during the last half of the last century as a specialized and modern administrative function in most institutions. It has, moreover, become an integral part of activities of those institutions of various types, due to its pivotal role in building its reputation and drawing a good mental image among its audiences, as well as its influential and basic role in maintaining communication and the communication between its members at its various levels and their job tasks to ensure the greatest amount of understanding and to enhance trust between them. This is why public relations activity has become indispensable in all institutions, and without it, it is difficult to achieve any coordi

Hierarchical temporal memory (HTM) is a biomimetic sequence memory algorithm that holds promise for invariant representations of spatial and spatio-temporal inputs. This article presents a comprehensive neuromemristive crossbar architecture for the spatial pooler (SP) and the sparse distributed representation classifier, which are fundamental to the algorithm. There are several unique features in the proposed architecture that tightly link with the HTM algorithm. A memristor that is suitable for emulating the HTM synapses is identified and a new Z-window function is proposed. The architecture exploits the concept of synthetic synapses to enable potential synapses in the HTM. The crossbar for the SP avoids dark spots caused by unutil

Complexes of some metal ions with 2-thiotolylurea were prepared in ethanolic medium using (1:1) (Metal : Ligand) ratio yielded series of neutral complexes as the general formula [M(L)Cl2]. The prepared complexes were identified by atomic absorption FT.IR, UV-Visble spectra, molar conductivity and magnetic properties. From the above data the tetrahedral structure was suggested for all complexes.