Where the accounting system in Iraq is still using many of these accounting practices according to the legal requirements to measure assets and liabilities away from the measurement that results in information representing the economic essence and represent honestly the financial situation and financial performance and future cash flows, and the needs of users of financial reports to useful accounting information adopted The International Accounting Standards Board (IASB) represents the true representation of accounting information in accordance with the concept of economic substance, which is the basis for the preparation and development of international accounting standards, and because accounting is part of the

This study exposed to use the liquid whey (which was produced from of soft cheese processed) partially or completely instead of milk in fatty cake, this whey residue is still not used, instead it is thrown in rivers which effect different environment and economic problems. Different concentrations was used (25% , 50% , 75% , and 100%) of whey in baked cake , Volume , height and other different properties ( panel taste ) was studied too . Sensory evaluation results showed that an improved in all the character of the baked cake was happen by the used of 25% and 50% of the whey in comparison with the control treatment, the 75% replacement showed a decrease in appearance , texture and tenderness , while the degrees of color and fla

The assessment of a river water’ quality is an essential procedure of monitor programs and isused to collect basic environmental data. The management of integrated water resources in asustainable method is also necessary to allow future generations to meet their water needs. Themain objective of this research is to assess the effect of the Diyala River on Tigris River waterquality using Geographic Information System (GIS) technique. Water samples have beencollected monthly from November 2017 to April 2018 from four selected locations in Tigris andDiyala Rivers using the grab sampling method. Fourteen parameters were studied which areTurbidity, pH, Dissolved Oxygen, Biological Oxygen Demand, Electrical Conductivity, TotalDissolved Solids,

The inhibition effect of crude juice of green and black olive on cancer cell line (RD) in vitro has been studied by depending on micro titration system . Eleven different concentration starting from (916-960) mg/ml of crude juice respectively ,for three periods of exposure(24-48-72)hours. The resulted showed that the inhibition effect dependent on type of olive fruit juice ,concentration of dose ,time of exposure and the high concentration of both type of olive juice increased the growth of cell line while other concentration caused decrease in different rates ,moreover the black juice was more effective than green and 48 hours' time exposure was the best for inhibition.

The objective of this study was to investigate and find the relationships between human semen osmolality and oxidative stress with semen quality. Semen analysis was determined to evaluate semen quality and fertility. The concentration of semen malondialdehyde (MDA) was measured to assess oxidative stress. For this purpose, one hundred seventy healthy adult males were used in this study. The study was conducted from September 2018 to November 2019 in the Infertility care and in vitro fertilization center (IVF) and the Biology department of the College of Science at Salahaddin University in Erbil city. A significant positive correlation was observed between the total sperm motility, grade activity, and sperm motility index with semen osmol

At the heart of every robust economy is a vital banking system. The functional banking system can effectively perform several functions such as mobilizing savings, allocating credit, monitoring managers, transforming risks, and facilitating the financial transactions. This paper aims to measure the impact of banking system development on economic growth in Iraq. Credit to private sector divided by GDP used as a proxy of banking development. Real per capita GDP used as a proxy of economic growth. By using Autoregressive Distributed Lag (ARDL) model, the paper finds that the undeveloped Iraqi banking system could not promote economic growth in the country. Therefore, a variety of policies need to be taken to spur the role of bankin

ABSTRACT

            The aim of the research is to identify the impact of the areas of organizational change in strategic marketing planning in cement factories operating within the city of Al-Khums, and this effect was measured using a questionnaire consisting of 28 phrases, and it was relied on the descriptive approach that suits the nature of the subject of the research, while the research community consists of heads And members of the board of directors, authorized managers, unit managers and heads of departments in the factories under study, which numbered 55 respondents, during the month of September of the year 2021, and a sample of the compreh

Man has a great role in the development of society in all fields, and therefore the human thought played a great role in its continuous pursuit and insight into the social classes that differ in their privileges, which makes the members of society not reconcile because of that disparity that is not based on human principles, so one class exploits another, and this is what stopped me Rather, it prompted me to choose the topic (class and its impact on society) in order to show the impact of classes on each other negatively and positively, so I work to avoid the first with the recommendations I put forward and offer guidance, and strengthen the second, and after this topic of necessity in a place because of the imbalance and promise of appr

Forty six Iraqi women with PCOS were involved in this study . They were treated with metformin alone and with antioxidant agents (vitamin E or C).It was found that all patients who treated with metformin or with combination of metformin with antioxidant agents showed significant decrease in hirsutism score. The treatment of metformin with antioxidant agents is of great benefit in treatment of hirsutism in PCOS due to that there was no worsening effect after treatment. This may indicate that antioxidant agents may participate in alleviation of hirsutism so it can be said that oxidative stress may play an important role in developing of hirsutism in PCOS.   

This study was done to find the effect of Tigris-Therthar channel on the water quality of Tigris River to face the climate change which causes decreasing in water resources, in addition to decreasing in its quality. Nine stations were chosen located on Tigris River, Tigris-Therthar channel, Groundwater, and Therthar lake. The results indicated that the TDS increased in summer season, and the effect of Tigris-Therthar cannel was limited, also the effect of groundwater was limited, but there was an indication refers of possibility of increasing these effects on the quality of water. The study recommends observing the Tigris River through a programme to identify any change in water in future.