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Using of concepts "conservatism & accrual" and their reflection in enhancing of quality of financial reporting
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The use of Conservatism  significant impacts on the financial statements and thus on financial reporting which is produced by these lists so Rate Some of the professionals that the principle of accounting while Rate of others as a constraint, and brought this category based on the uses of this restriction sometimes used the accountant this restriction and especially with the uncertainties in the Sometimes it may collide with some of the cases in which the accountant may be forced to leave in custody as a result of emergence of economic events that gave rise to rights or future commitments should be disclosed.

The emergence in custody mainly was due to the uncertainty and its essence is to report on at least the values ​​of the assets, revenues and higher values ​​of the obligations and expenses, thereby imposing behavior pessimistic on the accountant at his choice between accounting measurement alternatives for the purposes of financial reporting and thus it will show users the product is real with the increase in demand for display objective and fair focuses attention on the priorities for the investor as a user of the information came to be seen as a constraint in custody stating its use in certain cases, such as those that require a personal rule by the accountant.

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of The College Of Education For Women
The Authoritarian Character and Its Relation to Setting Location For High School Students
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The current search aims to identify First: To measure the level of authoritarian personality among the students of the sample as a whole. Second: Measurement of differences in the level of authoritarian personality among students in the middle school according to the following variables 0.Science (literary, scientific) 8. Sex (male - female) Third: the level of control site level among the students of the sample as a whole. Ra'aa: Measurement of differences in the level of the control site among junior students according to the following variables 0.Science (literary, scientific) 8. Sex (male - female) Fifth: Explain the relationship between the authoritarian personality and the locus of control among the students of the research sample.

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Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
Family Violence Directed Against the Kindergarten Child and Its Relationship to Some Variables
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The research aims at identifying the level of family violence directed against the kindergarten child, as well as to identify the significance of the difference in family violence directed against the kindergarten child according to the gender variable

(male-female). It aims also to identify the significance of the difference in family violence directed against the kindergarten child according to the Stage variable (kindergarten-pre-primary). The researcher employed the descriptive correlative approach to conduct the study. The research sample was chosen in a simple random way, as the number of the participants was (130) boys and girls, with (70) males and (60) females, distributed according to the stage with (66) participants in

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Publication Date
Thu Nov 05 2015
Journal Name
Spectroscopy Europe
Fast and versatile ambient surface analysis by plasmaassisted desorption/ionisation mass spectrometry
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has experienced a step-change since the inception of ambient mass spectrometry removed the requirement for samples to be investigated under vacuum conditions. Approaches based on surface– plasma interactions are especially promising, including PADI. Whilst the mechanisms involved in generating PADI spectra still need to be unravelled, PADI shows significant promise to become a valuable and versatile tool in the instrumental arsenal available to the surface analyst

Publication Date
Sat Jul 23 2022
Journal Name
Arab World English Journal
Impoliteness Formulas, Triggers, and Purposes to Refusal as Employed by Iraqi English Learners
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The present study aims at scrutinizing the impoliteness types, causes, and purposes utilized by Iraqi English language learners when refusing marriage proposals. Thus, it attempts to answer the questions: (1) what are the impoliteness formulas used by the Iraqi learners of English in refusing marriage proposals?, and (2) What are their impoliteness triggers/causes and the purposes? The study is significant in bridging the gap that few linguistic types of research concentrate on studying intentionality and emotions allied with impoliteness. Data were collected from 35 Iraqi learners of English responding to 6 situations of marriage. The data were analyzed using Culpeper’s (2011) formulas of impoliteness and Bousfield’s (2007) impolite

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Publication Date
Sun Dec 04 2011
Journal Name
Baghdad Science Journal
Quantitative and Qualitative detect for cheat beef with chicken meat by immunological methods
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beef and chicken meat were used to get Sarcoplasim, the chicken Sarcoplasim were used to prepare antibody for it after injected in rabbit, the antiserums activity were 1/32 by determined with Immune double diffusion test, the self test refer to abele for some antiserums to detected with beef sarcoplasim, which it mean found same proteins be between beef and chicken meat, which it refer to difficult depended on this immune method to detect for cheat of chicken meat with beef, so the antibody for beef sarcoplasim were removed from serum by immune absorption step to produce specific serum against chicken sarcoplasim that it used in Immune double diffusion test to qualitative detect for cheat beef with 5% chicken meat or more at least, and the

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Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
Synthesis and Antibacterial Evaluation for Some New Schiff-bases Derived from P-aminoacetanilide
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Derivatives of Schiff-bases possess a great importance in pharmaceutical chemistry. They can be used for synthesizing different types of bioactive compounds. In this paper, derivatives of new Schiff bases have been synthesized from several serial steps. The acid (I) was synthesized from the reaction of dichloroethanoic acid with 2 moles of p-aminoacetanilide. New acid (I) converted to its ester (II) via the reaction of (I) with dimethyl sulphate in the present of anhydrous of sodium carbonate and dry acetone. Acid hydrazide (III) has been synthesized by adding 80% of hydrazine hydrate  to the new ester using ethanol as a solvent. The last step included the preparation of new Schiff-bases (IV-VIII) by the reaction of acid hydrazide with app

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Synthesis, Characterization and Antimicrobial activity Study Via some new Schiff bases for Trimethoprim
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This search reports the synthesis of some new series of Schiff base compounds for trimetheprim derivatives which known high been known as a medicinal effectiveness. Trimetheprim was condensed with several substituted aldehydes compounds.(4-dimethyl amine benzaldehyde , propanal , salicaldehyde, 2.4 dimethoxy benzaldehyde and 4- methyl benzaldehyde) to obtain Schiff base products(1a-5a) and several substituted ketones compound (4-aminoacetophenone,4-chloroacetophenone, isobutyleketone, acetylacetone and acetophenone) to obtain Schiff base products(6b-10b) in ethanol in the presence of concentrated sulphuric acid as a catalyst to yield the Schiff base. The structure of synthesized compounds has been established on the basis of their Chemical

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Publication Date
Sat Nov 01 2025
Journal Name
Journal Of Molecular Liquids
Chitosan salt as a dual-function agent for CO₂ sequestration and acidizing enhancement
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The utilization of carbon dioxide (CO₂) to enhance wellbore injectivity presents a cost-effective and sustainable strategy for mitigating greenhouse gas emissions while improving reservoir performance. This study introduces an environmentally friendly method employing a water-soluble chitosan salt (CS) that generates a carbonated-rich acid solution upon contact with dry CO₂ at 25 °C and 508 psi. CS solutions (100–2000 ppm) were prepared and evaluated for CO₂ uptake, acid generation, and rheological behavior. Results show that 1000 ppm achieves an optimal CO2 uptake (2612 mg/l), with moderate viscosity increase (from 1.52 to 3.37 cp), while higher concentrations exhibit a sharp rise due to polymer-like network formation. Core floodi

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Publication Date
Sat Aug 31 2019
Journal Name
Iraqi Journal Of Physics
Study the correlation between Sunspot Number and Solar Flux during Solar Cycle 24.
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Abstract

     In this research, a study of the behavior and correlation between sunspot number (SSN) and solar flux (F10.7) have been suggested. The annual time of the years (2008-2017) of solar cycle 24 has been adopted to make the investigation in order to get the mutual correlation between (SSN) and (F10.7). The test results of the annual correlation between SSN & F10.7 is simple and can be represented by a linear regression equation. The results of the conducted study showed that there was a good fit between SSN and F10.7 values that have been generated using the suggested mutual correlation equation and the observed data.

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Publication Date
Fri Jul 18 2025
Journal Name
Sar Journal Of Medical Biochemistry
Western Diets Implications on Health, Including Its Influence on Metabolism and the Immunity
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Processed and red The Western diet, a modern dietary pattern, typically consists of meat, sugar-filled beverages, candies, chocolates, fried foods, prefabricated meals, refined cereals, conventionally produced animal products, high-fat dairy products, and high-fructose items. The goal of this review is to outline how the Western pattern diet affects gut microbiota and mitochondrial fitness, as well as metabolism, inflammation, and antioxidant status. Cancer, mental health, and cardiovascular health; We offer a thorough analysis of how the westernized diet and related nutrients affect immune cell responses as well as the hygienic costs of the Western diet. A consensus critical evaluation utilizing primary sources, including scientifi

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