Abstract

The research problem Focused about extent adoption of the financial reporting obligations and assets of the deferred income tax attributable to the concepts of accounting theory and whether the tax laws or accounting principles as well as local accounting rules to recognize the obligations and assets of deferred income tax in the financial statements, and what is the impact of the financial reporting of liabilities and assets Deferred tax in the quality of accounting information, and research aims to the statement of the accounting concepts of the theory of financial reporting obligations and assets of deferred income tax, view and analyze the differences in reporting, resulting from a discrepanc

This study aimed to manufacture an innovative device that enables the player to walk after the operation and improves the functional efficiency through the improvement in the range of motion as well as the improvement in the size of the muscles working on the knee joint. The research, the study population consisted of players with severing the anterior cruciate ligament of the advanced soccer players, and the number of the research sample was (5) injured for the control sample and (5) for the experimental sample in Abu Ghraib Hospital and some rehabilitation centers for a period of six months, and the pre-tests were conducted after two weeks of The cruciate ligament surgery was performed, and the innovative device was used for the e

Following the political development in Iraq Since 7112 exposed kind of political traditions about how to manage the conflicts that have different Iraqi powers .That what was clear since the formation of permanent government since in 7112 .
The case of conflict between political powers in administrating Iraq state and the withdrawal of American Forcesintroduces questions:
0-Is it possible that that the beginning of Iraq state building shall ease this conflict and peacemaking in the post-conflict period?
7- To what extent the Iraqi powerswas to manage their disputes in non-military like elections which was held in 7112?
2- What is the range of the extent of the political operation after the American withdrawal?
The important

Objectives Bromelain is a potent proteolytic enzyme that has a unique functionality makes it valuable for various therapeutic purposes. This study aimed to develop three novel formulations based on bromelain to be used as chemomechanical caries removal agents. Methods The novel agents were prepared using different concentrations of bromelain (10–40 wt. %), with and without 0.1–0.3 wt. % chloramine T or 0.5–1.5 wt. % chlorhexidine (CHX). Based on the enzymatic activity test, three formulations were selected; 30 % bromelain (F1), 30 % bromelain-0.1 % chloramine (F2) and 30 % bromelain-1.5 % CHX (F3). The assessments included molecular docking, Fourier-transform infrared spectroscopy (FTIR), viscosity and pH measurements. The efficiency

There are many applied Economic studies that have found positive nexus between financial development and poverty reduction in developing countries. Iraq has witnessed an increasing rate of poverty during the period 1980-2010 due to many internal and external factors such as wars, economic sanctions, inflation, a high rate of unemployment, and political and security instability. Therefore, the investigation about the solutions to reduce poverty becomes very necessary, and enhancing the financial development in Iraq is one of these options. This is due to that the financial development could reduce the poverty rates through two channels: the first is direct via the offering of the loans and other financial facilities to the poor, a

Objectives: Bromelain is a potent proteolytic enzyme that has a unique functionality makes it valuable for various therapeutic purposes. This study aimed to develop three novel formulations based on bromelain to be used as chemomechanical caries removal agents. Methods: The novel agents were prepared using different concentrations of bromelain (10–40 wt. %), with and without 0.1–0.3 wt. % chloramine T or 0.5–1.5 wt. % chlorhexidine (CHX). Based on the enzymatic activity test, three formulations were selected; 30 % bromelain (F1), 30 % bromelain-0.1 % chloramine (F2) and 30 % bromelain-1.5 % CHX (F3). The assessments included molecular docking, Fourier-transform infrared spectroscopy (FTIR), viscosity and pH measurements. The efficie

The purpose of the research is to identify the social capital of the Municipality of Samawah Municipality by defining the level of its three dimensions (the structural dimension, the relational dimension and the cognitive dimension) and identifying the appropriate means that contribute to increasing the structural empowerment of the workers in the Municipality of Samawah. Between the social capital and the structural empowerment of the workers. From the perspective of social capital, the researchers examined the correlation and the effect of dimensions (structural, relational, cognitive) on the structural empowerment of the workers and with data collected from a sample of (168) Samawah, which is part of the Ministry of Constructi

Fresh water resources in terms of water quality is a crucial issue worldwide. In Egypt, the Nile River is the main source of fresh water in the country and monitoring its water quality is a major task on governments and research levels. In the present case study, the physical, chemical and algal distribution in Nile River was monitored over two seasons (winter and summer) in 2019. The aims of the study were to check the seasonal variation among the different water parameters and also to check the correlations between those parameters. Water samples were collected from the Nile in Cairo governorate in EGYPT. The different physiochemical and microbiological properties in water samples were assessed. The studied parameters were included: te