The aim of the research is to identify the losses resulting from the terrorist operations and then find a proposed accounting treatment for the losses resulting from the terrorist operations and to indicate their impact on disclosure in the financial statements by reviewing the international standards and local rules and the unified accounting system and not dealing with these losses, Of the financial statements and therefore adversely affect the accounting disclosure as well as the weak commitment of economic units to apply the requirements of accounting measurement and disclosure of losses of terrorist operations in a manner consistent with local and international standards to achieve the Reliability in the financial statement.

   Zinc-air fuel cells (ZAFCs) are a promising energy source that could compete with lithium-ion batteries and perhaps proton-exchange membrane fuel cells (PEMFCs) for next-generation electrified transportation and energy storage applications. In the present work, a flow-type ZAFC with mechanical rechargeable was adopted, combined with an auxiliary cell (electrolyzer) for zinc renewal and electrolyte recharge to the main cell. In this work a practical study was performed to calculate the cell capacity (Ah), as well as study the electrolysis cell efficiency by current efficiency, and study the effective parameters that have an influence on cell performance such as space velocity and current density. The best parameters were selected to

A- The research problem: the research problem which is the garments industry, as a
whole it does not rely on a single system in the sizes of the clothing and the working
companies, see that it is not plausible that the sizes be unificd and consistent in all companies.
The current sizes in the domestic Iraqi markets are not suitable for some females ,on the other
hand the Iraqi industry suffers the lack of a modern standard for some Iraqis female bodies.
B- The Signifiance of the research: lies in the study of the diversity of the human body
sizes and naming them to reflect the desires and requirements of the consumer and try to find
a method to meet their expectations as well as to raise the level of garments industr

Corrosion behavior of aluminum alloy 7025 was investigated in hydrochloric acid (pH=1) containing 0.6 mol.dm-3 NaCl in the existence and absence of diverse concentrations of sulphamethoxazole as environmentally friendly corrosion inhibitor over the temperature range (298-313)K. Electrochemical polarization method using potentiostatic technique was employed. The inhibition efficiency has been raised with increased sulphamethoxazole concentration but lessened at temperature increases. The highest efficiency value was 96.5 at 298 K and 2 x10-4 mol.dm-3 concentration of sulphamethoxazole. The sulphamethoxazole adsorption was agreed with Langmuir adsorption isotherm. Some thermodynamic parameter (△Gads) and activation energy (Ea) were determin

The present study was conducted to evaluate the effect of different inhibitors on the corrosion rate of aluminum in 50% (v/v) ethylene glycol solution at 80°C and pH 8.0 in which the electrochemical technique of linear sweep voltammetry was employed to characterize each inhibitor function and to calculate the corrosion rate from Tafel plots generated by a computer assisted  potentiostat.

It is found that both sodium dichromate and borax reduces the corrosion rate by polarizing the anodic polarization curve while sodium phosphate, potassium phosphate, and sodium benzoate reduces the corrosion rate by polarizing both the anodic and cathodic  polarization curve.

When inhibitor concentration increases from I g/l up

Statistical methods of forecasting have applied with the intention of constructing a model to predict the number of the old aged people in retirement homes in Iraq. They were based on the monthly data of old aged people in Baghdad and the governorates except for the Kurdistan region from 2016 to 2019. Using BoxJenkins methodology, the stationarity of the series was examined. The appropriate model order was determined, the parameters were estimated, the significance was tested, adequacy of the model was checked, and then the best model of prediction was used. The best model for forecasting according to criteria of (Normalized BIC, MAPE, RMSE) is ARIMA (0, 1, 2)

Statistical methods of forecasting have applied with the intention of constructing a model to predict the number of the old aged people in retirement homes in Iraq. They were based on the monthly data of old aged people in Baghdad and the governorates except for the Kurdistan region from 2016 to 2019. Using Box-Jenkins methodology, the stationarity of the series was examined. The appropriate model order was determined, the parameters were estimated, the significance was tested, adequacy of the model was checked, and then the best model of prediction was used. The best model for forecasting according to criteria of (Normalized BIC, MAPE, RMSE) is ARIMA (0, 1, 2).

Objective: This research aimed to study the relation between maximal bite force (MBF) and maximum mouth opening among 12-year-old school children. Methods: In this cross-sectional study, a total of 400 children aged 12 years (194 boys and 206 girls) were examined. The MBF for the right and left side, as well as the anterior region, were evaluated for all children. The MMO was measured using an electronic digital caliper. To analyze the data path analysis method was used. Results: Boys showed a higher MMO of 48.797 ± 6.500 than girls (46.710 ± 5.926 mm). The MMO increased with increasing MBF, with significant differences between females and males. Conclusion: The MMO was higher in boys than in girls. Gender plays a significant ro