The research seeks to clarify the problems related to the aspects of the financial and accounting process resulting from entering into contractual arrangements with a period of more than 20 years, among which is the research problem represented by the lack of clarity of the foundations and procedures for the recognition of oil costs and additional costs borne by foreign invested companies, which led to a weakening of their credibility and reflection. Negatively "on the measurement and accounting disclosure of financial reports prepared by oil companies, and the research aims to lay down sound procedures for measuring and classifying oil costs and additional costs paid to foreign companies, and recognizing and recording them in th

The effect of Low-Level Laser (LLL) provided by green semiconductor laser with an emission wavelength of 532 nm on of human blood of people with brain and prostate cancer has been investigated. The effect of LLL on white blood cell (WBC), NEUT, LYMPH and MONO have been considered. Platelet count (PLT) has also been considered in this work. 2 ml of blood sample were irradiating by a green laser of the dose of 4.8 J/cm2. The results suggest a potential effect of LLL on WBC, PLT, NEUT, LYMPH, and MONO of people with brain and prostate cancer Key words: white blood cell , platelet , low-level laser therapy

In multivariate survival analysis, estimating the multivariate distribution functions and then measuring the association between survival times are of great interest. Copula functions, such as Archimedean Copulas, are commonly used to estimate the unknown bivariate distributions based on known marginal functions. In this paper the feasibility of using the idea of local dependence to identify the most efficient copula model, which is used to construct a bivariate Weibull distribution for bivariate Survival times, among some Archimedean copulas is explored. Furthermore, to evaluate the efficiency of the proposed procedure, a simulation study is implemented. It is shown that this approach is useful for practical situations and applicable fo

The study aims to explore the effect of cognitive behavioral therapy on internet addiction among university students. The experimental method was used. The study population consisted of (100) university students (50 males, 50 females). The Research sample included (13) University students at Baghdad University addicted to the Internet (9 males, 4 females), divided into two groups:  a control group consisting of (6) individuals (4 males, 2 females) and an experimental sample consisting of (6) individuals (4 males, 2 females). The Scale of Internet Addiction by Young (1996), which was translated and modified into the Arabic language by (Moegel and Prism, 2016), was administered to the study sample. The sample was subjected to two sess

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Microservice architecture offers many advantages, especially for business applications, due to its flexibility, expandability, and loosely coupled structure for ease of maintenance. However, there are several disadvantages that stem from the features of microservices, such as the fact that microservices are independent in nature can hinder meaningful communication and make data synchronization more challenging. This paper addresses the issues by proposing a containerized microservices in an asynchronous event-driven architecture. This architecture encloses microservices in containers and implements an event manager to keep track of all the events in an event log to reduce errors in the application. Experiment results show a decline in re