The accountants are preparing the financial statements under the Monetary Unit Stability Assumption without taking into consideration the changement of prices for the monetary unit. The income statement accounts containing different items of expenses and revenues. These items are not paid or obtained at one date, because the value of monetary unit is changing from one date to another , also the financial position contains different items of current and fixed assets, also contains different items of long-term liabilities and ownership rights, the continuity of applying historical cost principle will make the financial statements misleading, The adoption of financial analyst of these statements will affects

This paper focuses on the concept of cognition and its clarification in the light of Islamic epistemology. Knowledge passes through two essential parts: conception and assent. Conception explains simple knowledge, while assent explains knowledge involving a judgment. The paper proceeded with the identification of the problem of relationship blurring between cognition and knowledge. The external and inner senses have explained the relationship between the stages of knowledge and cognition. The external senses receive stimuli and form primary conceptions. These conceptions transfer to the first part of the inner senses, which is common sense; it collects the sensations and transmits them to pictorial power. Secondary conceptions are f

The expansion of building blocks at the expense of agricultural land is one of the main problems causing climate change within the urban area of a city. The research came to determine these indicators, as a study was conducted on the expansion of the building blocks in three municipalities in the city of Baghdad for a period of four decades extended in the form of time cycles for the period (1981-2021) and using ArcMap GIS 10.7 technology. Then, the impact of this expansion on temperature rates was evaluated, as they are the most important climatic elements due to their significant effect on the rest of the elements. The results showed a clear, direct relationship between the increase in urban expansion rates and the corresponding r

 The current specialized research tagged (intellectual and artistic concepts of the cultural context and their impact on contemporary ceramic sculpture) paves the way for the emergence of the context in ceramics active in life, so that this relationship will indicate the development and presence of ceramics or not and the volume of its circulation in the joints of the culture of the Arab recipient. As a result, the researcher collected scientific materials to serve the subject of the research in four chapters: Chapter One (General Methodological Framework) To clarify the problem of the research, the importance of the research to achieve benefit in higher education and education for scholars and teachers, while the research aims to revea

The arts global digital marketing activity is one of the most prominent manifestations of the contemporary transformation in the circulation of cultural products, and that this event has become a new knowledge event that deserves to be a framework for the problem of our current research, while this phenomenon is growing and developing to compete with the traditional marketing of art through galleries, exhibitions, auctions and museums. It is still the preserve of certain civilized and knowledge environments, and from here this research comes with the aim of shedding light on the mechanisms of digitizing the contemporary art market that have been linked to the two variables of the growing idea of indirect marketing through the intermediar

The research aims to identify the possibility of applying environmental fines to commercial shops and restaurants to reduce the environmental pollution represented by the wastes generated from them. The research sample was divided into two groups, including the first (20) commercial shops (meat shops and slaughter it, fruits & vegetables, legumes and accessories) and second (30) Restaurant in the city of Baghdad on both sides of Karkh and Rusafa. The quality of the waste was classified into carton, plastic, aluminum, glass, paper, cork and food waste. The study revealed the possibility of applying environmental fines to restaurants and shops to reduce the waste generated from them throughout the year and to apply continuous monitorin

This study has been conducted to know the level of microbial ( bacteria and fungi) contamination in 5 types of biscuits from local markets of Baghdad city. Fifty samples (ten sample for each kind of biscuit) were studed,Two are local,others are Iranian,Turkish,and Holandies. The following results have been achieved :1. The highest number of bacteria was 21.6×103 cell/g in Iranian biscuit while the lowest number was 14.3× 103 cell/g in local biscuit No.1 . The highest number of fungi was 16×103 colony/g and the lowest number was 5.3×103 colony/g in the Iranian and the local biscuit No.1,respectively.2. Staphylococcus aureus was the major bacteria appeared at highest level of 100% in Turkish biscuit. The lowest percentage was found in H

The practice of self medication is continuously increasing worldwide due to its important roles in curing minor conditions or symptoms. This study was conducted to evaluate the factors associated with self medication practice of Iraqi respondents residing in Baghdad City. This study was designed as cross sectional study in which data was collected via direct interviews with respondents using a previously prepared questionnaire. This study investigated 348 respondents from different age groups. The majority of respondents were male aged between 30-60 years, married with secondary or academic level of education and employed with accepted monthly income. The main reason for practicing self medication was previous experience with the same condi

Objective: is to determine the level of awareness concerning the reproductive health among adolescent girls in
Baghdad City.
Methodology: A cross sectional study was performed in order to assess the level of awareness regarding reproductive
health among 180 adolescent school girls in the age 12-18 years from five secondary schools in Al-Seder Sector in
Baghdad city, the data was collected by direct interview using constructed questionnaire to obtain socio-demographic
characteristics and level of awareness related to reproductive health. The study started from September 2012 to
January 2013.
Results: the results show that the highest percentage of girls (47.7%) was in age (17-18) year's age, (54.5%) at 4th class
se