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 the results of the analysis because these ration do not reflect the true financial situation of economic unity.
Several stress-strain models were used to predict the strengths of steel fiber reinforced concrete, which are distinctive of the material. However, insufficient research has been done on the influence of hybrid fiber combinations (comprising two or more distinct fibers) on the characteristics of concrete. For this reason, the researchers conducted an experimental program to determine the stress-strain relationship of 30 concrete samples reinforced with two distinct fibers (a hybrid of polyvinyl alcohol and steel fibers), with compressive strengths ranging from 40 to 120 MPa. A total of 80% of the experimental results were used to develop a new empirical stress-strain model, which was accomplished through the application of the parti
... Show MoreBreast cancer (BC) is first of the top 10 malignancies in Iraq. Dose‐volume histograms (DVHs) are most commonly used as a plan evaluation tool. This study aimed to assess DVH statistics using three‐dimensional conformal radiotherapies in BC in an adjuvant setting.
A retrospective study of 70 histologically confirmed women diagnosed with BC was reviewed. The study was conducted between November 2020 and May 2021, planning for treatment with adjuvant three‐dimensional conformal radiotherapies. The treatment plan used for each woman was based on an analysis of the volumetric dose, inclu
Background: Due to the variations in tooth anatomy and size among different populations, this study aimed to compare the mesiodistal width of primary second molars in Iraqi children with the mesiodistal width of stainless-steel crowns from different companies. Materials and Methods: This cross-sectional study was conducted on 220 intact maxillary and mandibular primary second molars selected from boys and girls’ Iraqi children aged 8-9 years collected from different primary schools in Baghdad city. The mesiodistal dimensions of the selected teeth and the available maxillary and mandibular stainless-steel crowns from three different companies were measured by using a 3-D scanner, and then the whole measurements were calculated usin
... Show MoreHead nurses are vital in understanding and encouraging knowledge sharing among their followers. However, few empirical studies have highlighted their contribution to knowledge-sharing behaviour in Online Health Communities (OHCs). In addition, scant literature has examined the moderating role of knowledge self-efficacy in this regard.
This study examines the moderating role of self-efficacy between the association of four selected individual factors of head nurses (i.e., Trust, Reciprocity, Reputation, and Ability to Share) and their knowledge-sharing behaviour in OHCs in Jordan.
<Objective: To determine the effectiveness of the Nursing Management Education Program upon the Nurse
Managers' Knowledge about planning in Nursing Management at Baghdad City Hospitals.
Methodology: A Quasi-experimental study in which a purposive "non-probability" sample of (50) Nurse
Managers was selected from Baghdad City Hospitals. These Managers were divided into two equal groups of
(25) Nurse Managers for each (study and control ones). A questionnaire was developed as a tool for data
collection. A pilot study was carried out to test the reliability of the questionnaire for the period from April 2nd to
June 20th 2007. The pre-post test approach was applied to the study and control groups as mean for the quasiexperime
Rhythmic gymnastics offers a context for motor development. This study examined the association between the Overlapping Waves Strategy and traditional instruction in fundamental club skills.
A cluster‐allocated quasi‐experimental design (16 sessions) was implemented among 64 fifth‐grade female students. Participants received Overlapping Waves Strategy (
Mr. Talib Al-Rifai embarked on his political journey at an early stage, engaging in Islamic activism at the age of twenty-two in 1953. During this period, he established strong connections with numerous figures and members affiliated with Sunni Islamic parties, which expanded his sphere of influence and social network. Despite his close interaction with these organizations, he was careful to maintain his independence and avoided formal affiliation with any specific party or organized movement. Al-Rifai distinguished himself by his ability to engage with diverse Islamic currents while maintaining his intellectual independence, which provided him with significant flexibility and enabled him to cultivate a broad network of relationshi
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