The principle of an interview requires revenues to expenditures by linking the efforts and achievements and disclosure sufficient to result activity, in the case generate future benefits of a particular asset, this asset appears in the balance sheet to reflect with the rest of the accounting unit's assets on the strength of financial position In the absence of future benefits from the effort are so loaded effort on the result accounts that reflect the outcome of activity during a specific period if the month or be separated or fiscal year. 

The researcher reached the following conclusions:

 1- difficult to control the cash inflows and outflows as a result of the multiplicity of sources of funding.

2- wea

Extraction and Description of Urease Enzyme Produced from Staphylococcus saprophyticus and study of its effect on kidney and bladder of white mice

Background: Congenital heart disease is one of the most common developmental anomalies in children. These patients commonly have poor oral health that increase caries risk. Dental management of children with congenital heart disease requires special attention, because of their heightened susceptibility to infectious endocarditis. The aims of this study were to assess the severity of dental caries of primary and permanent teeth and treatment needs in relation to nutritional indicator (Body Mass Index) among children with congenital heart disease. Materials and Methods: In this case-control study, case group consisted of 399 patients aged between 6-12 years old with congenital heart disease were examined for dental status in Ibn Al-Bitar spec

plaque forming assay was used enumerate the number of plaque forming cells of anti-HBc in eight patintes with chronic hepatitis and eight health

:Background: Many studies had stated that there are marked variations in the clinical presentation of depressive states between different cultures.Objectives: The main aim of the study is to identify the symptoms profile of patients with major depressive disorder living in Baghdad.Method: Ninety two patients with major depressive disorder consulting Ibn-Rushd psychiatric teaching hospital were studied thoroughly to identify the frequency of symptoms among them. The fifth edition of the Arabic version of the Mini-International Neuropsychiatric Interview (M.I.N.I) was used to identify the Diagnostic and Statistical Manual – fourth edition (DSM-IV) symptoms. A list of other symptoms, which were found to present variably in depression acco

Background: Insulin resistance is present in 50% or more of patients with primary hypothyroidism. Metformin can decrease TSH levels in these patients by a complex matter, this can be of great help in clinical practice.

Objective: This study was designed to evaluate the effect of metformin in reducing TSH levels in patients with primary hypothyroidism.

Methods: Hundred patients with primary hypothyroidism, 82 females, 18 males were included in this study, everyone was followed up for two months after adding metformin 850 mg twice daily in addition to thyroxin.

Results: 36 patients (36%) have a normal baseline TSH and no change after 2 months, 64 pa

This research aims at building a proposed training program according to the self-regulated strategies for the mathematics teachers and to identify the effect of this program on relational Mathematics of teachers. The sample of the research was (60) Math teachers; (30) teachers as experimental group and (30) teachers as control group. The results of the current research reacheded that the proposed training program according to some self-managed learning strategies, meets the needs of trainees with remarkable effectiveness to improve the level of their teaching performance to achieve the desired goals. Training teacher according to self-managed learning strategies is effective in bringing about the transition of training to their students

The present work aimed to study the effect of Grave's disease on the different tissues and organs of the body by using Wayne Thyrotoxicosis Diagnostic Index (WTDI) and Basel Metabolic Index (BMI). To reach such aim, (35) patients were involved (25 females and 10 males). A control group of (15) healthy individuals (10 females and 5 males) was selected for comparison , as well as , the following: 1- Wayne Thyrotoxicosis Diagnostic Index (WTDI) applied on patient group and control group under the supervision of specialist medical team , this index include (19) sign and symptom , the appearance of one of them may be lead to the others. The sings and symptoms of the index appear only on the patients. There is no Significant di

This work is focused on studying the effect of liquid layer level (height above a target material) on zinc oxide nanoparticles (ZnO and ZnO₂) production using liquid-phase pulsed laser ablation (LP-PLA) technique. A plate of Zn metal inside different heights of an aqueous environment of cetyl trimethyl ammonium bromide (CTAB) with molarity (10^-3 M) was irradiated with femtosecond pulses. The effect of liquid layer height on the optical properties and structure of ZnO was studied and characterized through UV-visible absorption test at three peaks at 213 nm, 216 nm and 218 nm for three liquid heights 4, 6 and 8 mm respectively. The obtained results of UV–visible spectra test show a blue shift accomp