Iraqi economy has grown rapidly. Iraqi citizen, therefore, should be very much involved with the comprehensive development after his long patience. Such development should begin with him and his family to get the housing commodity, which is indeed not a cheap one.                                                          

  In this regard, the Iraqi legislator drew attention to the necessity of issuing housing finan

Internal control is system,defined and implemented under its responsibility , which aims to ensure that; laws and regulations are complied with; the instructions and directional guidelines fixed by Executive Management or the Management Borad are applied; the company internal processes are functioning correctlly , particularly those implicating the security of its assets; Financial Information is reliable; and generally contributes to the control over its activities , to the efficiency of its operation and to the efficient utilisation of its Resources. By helping to anticipate and control the risks involved in not meeting the objectives the company has set for itself, the internal control system plays akey role in conducting & monito

This study was carried out to determine the heavy metal accumulation of Juncus rigidus Desfontaines, 1798 from three different regions of the Basrah Province in Southern of Iraq. Specifically, the concentrations of lead, nickel, and cadmium were determined in the roots, culms and leaves of the plant. The results indicated that the highest accumulation of the heavy metal was recorded in lead (Pb) 12.50± 3.58 mg kg^-1and then in nickel (< 0.30). The lowest value was recorded for cadmium (< 0.05). As well, lead concentrations in J. rigidus varied in different locations and parts of the plant from undetectable in control to 12.66, 19.33, and 9.80 mg kg^-1 in leaves, culm, and roots respective

Abstract—Over the two past decades, the rapid integration of capital markets underlined the necessity for developing a single set of high quality international accounting standards. The growing acceptance of international accounting standards has given power for International Accounting Standards Board (IASB) to work and develop this project. Iraq is a country where its accounting practices have been influenced by different philosophies from outside and inside Iraq during its modern history. After the fall of Saddam Hussain international institutions have begun to play an important role in reshaping Iraq’s economy including its accounting for oil. This paper investigates the challenges and opportunities for Iraq in transitioning from it

Background: Depression is a state of low mood and aversion to activity, it can affect a person's thoughts, behavior and sense of well-being. It can affect oral health and lead to an increased risk of dental caries. Dental caries is the most common oral infectious diseases that stresses the immune system and causes changes in cellular and molecular components of peripheral blood and C-Reactive Protein is one of these components, considered a key biomarker of inflammation. This study was conducted to assess the effect of depression status on dental caries among 17 years old secondary school female students in relation to salivary C-Reactive Protein. Materials and Methods: A cross sectional study was carried and the whole sample composed of

This study aimed to evaluate good manufacturing practices in food safety of ten different restaurants in the Al-Karkh area of Baghdad, Iraq. Forty samples collected from were collected from knives, food cutting boards, tables, hands and nails workers in restaurants. In addition. 70 food handlers were selected. Through structured interviews, information on the checklist for Good Manufacturing Practices in Food Safety, Food handlers’ general checklist for good hygiene, and Personal Hygiene Checklist were collected. The overall viable bacterial count before Good Hygiene Practices was significantly higher (P<0.05) than the total bacterial counts after Good Hygiene Practices. The highest viable bacterial counts before Good Hygiene P

The aim of this study is to evaluate the association between IBD and oral symptom and mucosal lesions in patients with Crohn’s disease and ulcerative colitis

Methods: This is a cross-sectional study that has been done in (Kurdistan center for Gastroenterology and hepatology) of Teaching Hospital in Sulaymaniyah-Iraq, which included 101 patients previously diagnosed with Inflammatory Bowel Disease who were interviewed regarding manifestations of inflammatory bowel disease especially oral manifestations. Required data were collected through a specially designed questionnaire,

Results: The patients’ mean age was 45.74±12.58 years. Patients with ulcerative colitis and Crohn’s disease w

The research mainly seeks to predict the amounts of non- oil Iraqi exports which concludes ) Food & Animals , Raw materials and non- tanned Leather and fur , Mineral fuels and Lubricating Oil , Chemical substances and amounts , Manufactured goods , Electrical and non - electrical machines , Supplies and Total non- Oil exports ) by using Markov Chain as one of Statistical approach to forecasting in future . In this search We estimate the transliteration probabilities matrix according to Maximum Likelihood on a data collected from central organization for Statistics and information technology represents an index numbers of non- Oil exports amount in Iraq from 2004 to 2015 depending on 2007 as a basic year . Results shown that trend of index

Is the chemical industries of great importance for the economy of any country, through what is borne by these industries is an important part of the changes contained in the industrial output of transfer and, moreover, that these industries are overlaps and intricacies of sector-wide with the rest of the manufacturing sectors, with agriculture and services , through the offering of these industries produce Production requirements intervention such as chemical fertilizer used in the production of agricultural crops, in addition to the various areas for the use of phosphorus in the food industry, to the extent that it is difficult to find material Food preparation is not included i

The research seeks to identify the image of foreign oil companies operating in Iraq among the public of Basra, and the research aims to clarify the mental image of foreign oil companies among the Iraqi public, and to identify the extent to which the Iraqi public benefit from the social responsibility programs offered by foreign oil companies and their contribution to improving the standard of living and services for the population. Nearby areas and society as a whole, the research is classified within descriptive research, and the researcher used the survey method for the Iraqi public in Basra governorate, which includes the areas in which these companies are located, and he used the scale tool to find out, so he distributed 600 que