Importance of accounting standards belong to be the instructor and the advisor for accountant in performing his work . For each invironment a group of political, social, economical  and cultural factors which distinguish it about other environments . In  order to perform its aim in produsing accouting information helps in making decisions on different levels, accounting standards should established in a form that harmonized with the environment that apply in it . Establishing international accounting standards comes with the same direction and then it has put influential with standards some states that have influence on international accounting standards committee. So because of the big changes that happened in the inte

Human cerebral cortex is the outer folded neuronal layer and represents major part of the cerebrum with enormous functions. It is a laminar structure, easily visualized grossly. Previous studies showed that the Superior Temporal gyrus is one of the thickest cerebral cortex regions, reaching (about 4 mm). The Electron microscope study was made on 6 samples taken to measure the neuronal soma dimension of the large pyramidal cells present in the internal pyramidal cortical layer V in different age groups and gender. Aging process was obvious on the large pyramidal cells of the cerebral cortex, in which their neuronal soma dimensions showed shrinkage with age progression. But statistically there was no differences in the values between males an

Carrageenan extract is a compound of sulfated polyglycan that is taken out from red seaweeds. Being hydrocolloid in nature, carrageenan has gelling, emulsifying and thickening properties allowing it to be commonly used in the oral healthcare products and cosmetics. Due to its bioactive compounds, carrageenan has been shown to have antimicrobial, antiviral, and antitumor properties. The purpose of this work is to study the probable use of carrageenan on the diseases that are related to oral cavity and on the genomic DNA in in vitro experimental model

In this study, the effects of k-carrageenan on four different cell lines related to the cancer and normal cells which cultured on selective media were done. Moreover, the eff

One of the most important problems in the statistical inference is estimating parameters and Reliability parameter and also interval estimation , and testing hypothesis . estimating two parameters of exponential distribution and also reliability parameter in a stress-strength model.

This parameter deals with estimating the scale parameter and the Location parameter µ , of two exponential distribution   ,using moments estimator and maximum likelihood estimator , also we estimate the parameter R=pr(x>y), where x,y are two- parameter independent exponential random variables .

Statistical properties of this distribution and its properti

Pots experiment was conducted at the greenhouse of botanical garden belong to Department of Biology, College of Education for Pure Science, Ibn-AL-Haithum, University of Baghdad, for growth season 2018-2019. The aim of the experiment was to study the effects of foliar application of a-tocopherol concentrations (0, 50, 100, 150, 200 mg.L-1) on growth parameters and the activity of some antioxidant enzymes of wheat plant irrigated with sodium chloride concentrations (0, 75, 150, 225) mM.L-1. Salinity reduced plant growth parameter, plant height, flag leaf area, flag leaf chlorophyll content and increased the activity of antioxidant enzymes, superoxide dismutase and peroxidase. Plant growth parameters were enhanced by foliar application of a-t

A program in Visual Basic language was designed to predict the type of radio storm that emitted from Jupiter at specific Local Time (LT) from two different Iraqi locations (Baghdad and Basra), such storms result from the Central Meridian Longitude (CML) of system ??? for Jupiter and phase of Io’s satellite (?Io). Some of these storms are related to position of Io (Io- A,B,C,D) and others are unrelated (non-Io-A,B,C,D) to its position. The input parameters for this program were user specified by determining the observer’s location (longitude), year, month and day. The output program results in form of tables provides the observer with information about the date and the LT of beginning and end of each type of emitted storm. Two Io-storm r

Maulticollinearity is a problem that always occurs when two or more predictor variables are correlated with each other. consist of the breach of one basic assumptions of the ordinary least squares method with biased estimates results, There are several methods which are proposed to handle this problem including the  method To address a problem  and  method To address a problem , In this research a comparisons are employed between the biased   method and unbiased   method with Bayesian   using Gamma distribution  method  addition to Ordinary Least Square metho

Praise be to God, Lord of the Worlds, and prayers and peace be upon our Master Muhammad and upon all his family and companions:
And then: What most concerns rational people and reformers in the modern era is the moral deviation and delinquency that dominates childhood, due to family disintegration and the lack of discipline of most societies according to the religious and moral motives called for by the heavenly messages, especially Islam, which is the final message and guarantees the reform of people in life. Every time and place.
Islam has drawn attention to this issue (childhood) and made it the focus of its consideration, considering that the child is the nucleus of society and the preparation for the future, so it ordered that