The relationships between the related parties constitute a normal feature of trading and business processes. Entities may perform parts of their activities through subsidiary entities, joint ventures and associate entities. In these cases, the entity has the ability to influence the financial and operating policies of the investee through control, joint control or significant influence,  So could affect established knowledge of transactions and balances outstanding, including commitments, and relationships with related to the evaluation of its operations by users of financial statements, including the risks and opportunities facing the entity assess the parties. So research has gained importance of the importance of the availability

Background: Errors of horizontal condylar inclinations and Bennett angles had largely affected the articulation of teeth and the pathways of cusps. The aim of this study was to estimate and compare between the horizontal condylar (protrusive) angles and Bennett angles of full mouth rehabilitation patients using two different articulator systems. Materials and Methods: Protrusive angles and Bennett angles of 50 adult males and females Iraqi TMD-free full mouth rehabilitation patients were estimated by using two different articulator systems. Arbitrary hinge axis location followed by protrusive angles and Bennett angles, estimation was done by a semiadjustable articulator system. A fully adjustable articulator system was utilized to locate th

The performance of job effectively requires narrowing the meaningful routine activities and attempting employing the job procedures in favor of public welfare through adding the green impact as well as removing them from the red tapes which reflect the firmness of procedures, to enable the job parties to make their job independently, and pushing them to gain priority in the competition layer. This is not attaining easily amidst the regulatory problems expressed by the complication of procedures, the thing which make identifying the problem of the study through the following question:

Should we make the complex of procedures and their firmness a way to adopt the idea of the green regulatory tapes supportin

The early childhood stage, which is usually described as establishing the development and growth of most of the child’s mental, psychological, moral, and physical abilities, so scientists and researchers have been interested in the growth and upbringing of the child, especially for the specified period between (6 until the age of 11) due to the importance of education in this stage. The age stage in terms of developing the child’s senses and experiences, because he is by nature inclined to play and draw in his instinctive activity, according to which his natural responses to stimuli and his contemplation of what surrounds him change. Since drawing plays an important role in raising a child from an emotional and intellectual point of vie

Parental socialization trends impacting seriously on the growth of individual
personality and psychological health trends ,love, acceptance and on confidence help
children to grow as a person who loves other accept others and trust and negative parental
attitudes such as excess portents us or negligence . and the focusing and demonstrate a
negative impact on the growth of excess an mental health and family play a significant role in
a childes life we can see how many manifestation of compatibility or incompatibility thatappear on individual behaviors and achieve their success or failure in life be returned to the
of human relations that prevailed between the family members of children in various stages of
his life fi

      The goal of this research is to better understand the physical features of starburst galaxies. Radio and X-ray observations are good for exploring the stuff within the central regions of galaxies.  A galaxy that is undergoing a strong star formation, usually in its central area, is known as a starburst galaxy. This paper provides the results of a statistical analysis of a sample of starburst galaxies. The data used in this research have been collected from NASA Extragalactic Database (NED), and HYPERLEDA. Those data have been used to examine possible luminosity correlations of X-ray to a radio of a sample of starburst galaxies. In this research, statistical software, known as statistic-win-program, has been used to inves

An experiment was conducted in the plastic house of the Botanical Garden in the Department of Biology, College of Education for Pure Sciences (Ibn Al-Haitham), University of Baghdad during one growth season. The experiment included the study of the effect of three concentrations of citric acid (0, 75, 150) mg. L-1 and four concentrations of malic acid (0, 50, 100, 150) mg. L-1 and their interaction in some of the growth and yield parameters of the broad bean plant, plant height, dry weight, number of leaves, total chlorophyll content, the number of flowers and pods and the weight of the pod. The experiment was carried out in full random design (4× 3) and with three duplicates, the results showed a significant effect of citric and malic aci

M(II) Ions using amino acid L- proline as a primary ligand and either Nicotinamide or 8- hydroxyqinoline as secondary ligand, respectively: a. The mixed ligand complexes of composition,[M(pro)2(na)2]. b. The mixed ligand complexes of composition , Na[M(pro)2(Q)]. Where proline (C5H9NO2) symbolized as pro H , Nicotinamide (C6H6N2O) symbolized as (NA) , 8- hydroxyqinoline, (C9H7NO2) symbolized as (8-HQ). The ligands and the metal chlorides were brought into reaction at room temperature (37ºc) in ethanol as solvent .The reaction required the following molar ratios [(1:2:2) metal:2NA:2pro-] and [(1:1:2) metal:Q:2pro-] with M+2 ions, where M = [Mn (II), Co(II), Ni(II), Cu(II), Zn(II), Cd(II) and pd(II)]. Products were found to be solid crystall