The follower of the needs of the users of accounting information notices the necessity of adopting faithful representation of information Hence, IASB adopted the economic substance approach as the basis for the Formulation and development of international accounting standards Therefore, this research discusses the reflection of the economic phenomenon in terms of its economic substance on the subject of measurement , And it should be consistent measurement method where the problem of research is concentrated in the fact that the economic units operating in the local environment to address events and economic phenomena according to the legal form , as appropriate With the requirements of the unified accounting sys

The purchase of a home and access to housing is one of the most important requirements for the life of the individual and the stability of living and the development of the prices of houses in general and in Baghdad in particular affected by several factors, including the basic area of the house, the age of the house, the neighborhood in which the housing is available and the basic services, Where the statistical model SSM model was used to model house prices over a period of time from 2000 to 2018 and forecast until 2025 The research is concerned with enhancing the importance of this model and describing it as a standard and important compared to the models used in the analysis of time series after obtaining the

The research included the introduction to the research and its importance as knee joint is an important joint in the human body that is prone to injury. One such injury is knee roughness injury that occurs as a result of the stress of the knee joint and age. The importance of examining the need for the use of rehabilitation exercises, especially in the watercourse system, is highlighted by the fact that the aquatic environment is one of the most important factors helping to alleviate pain and rehabilitate the knee joint and thereby improve the mobility of those with knee roughness. The problem of research is that rehabilitation exercises have been developed in the watercourse system on the basis of scientific bases with a repetitive and sys

Key components estimated in Acol total plant leaves and the results were as follows plant Acol humidity 72%

The Asphalt cement is produced as a by-product from the oil industry; the asphalt must practice further processing to control the percentage of its different ingredients so that it will be suitable for paving process. The objective of this work is to prepare different types of modified Asphalt cement using locally available additives, and subjecting the prepared modified Asphalt cement to testing procedures usually adopted for Asphalt cement, and compare the test results with the specification requirements for the modified Asphalt cement to fulfill the paving process requirements. An attempt was made to prepare the modified Asphalt cement for pavement construction in the laboratory by digesting each of the two penetration grade Asphalt c

Background: Chronic hyperplastic candidiasis is the least common type of oral candidiasis. The diagnosis, long-term treatment, and prognosis of this potentially malignant oral condition are still currently unclear. Objective: the aim of this study is to analyze the demographic features and clinical characteristics of oral chronic hyperplastic candidiasis. Materials and Methods: A retrospective analysis was performed on blocks and case sheets of patients who were diagnosed with chronic hyperplastic candidiasis in the archives of Oral and Maxillofacial Pathology at the College of Dentistry/University of Baghdad. Demographic and clinical characteristics were analyzed. Results: twenty-one cases with chronic hyperplastic candidiasis were coll

In this paper the method of singular value decomposition  is used to estimate the ridge parameter of ridge regression estimator which is an alternative to ordinary least squares estimator when the general linear regression model suffer from near multicollinearity.

Background: This study aimed to apply a high-power pulsed alexandrite laser in vitro, the researchers tested different exposure periods, pulse lengths, and laser fluencies to see which dosage was most successful against S. aureus bacteria, which had developed resistance to many antibiotics. Method: Three bacteria samples were exposed to laser beams for 30 seconds with a 5ms pulse duration and a laser fluency of 5J/cm2. The process was repeated with laser fluencies of 10, 15, and 20. Results: The study was carried out by using different doses of Alexandrite laser. Results: There are significant differences (p = 0.05) in the mean number of bacteria colonies exposed for 30 and 60 seconds at any laser fluencies utilized in the present i

Bleeding disorders in pediatrics is an important issue and can be lifethreatening if not diagnosed and treated appropriately. We aimed to evaluate Iraqi pediatric practice (as an example of resource-limited settings) about the use of Recombinant Activated Factor VII (RFVIIa) in bleeding disorders, with emphasis on its effectiveness and safety, in comparison with adjuvant therapy. Budget restrictions may affect the availability of even lifesaving drugs such as (RFVIIa). Therefore, we tried to investigate the local experience of pediatric bleeding, with the evaluation of the potential ability of adjuvant therapy of blood products and vitamin K to substitute RFVIIa in case of non-availability. During a complete one year‘s period, 35 patients