The aim of this research was to analyze the financial reporting requirements of segmental information that stipulated by the Iraqi accounting rules, investigating the extent of it compliance with the requirements of the International Financial Reporting Standard No.8 (IFRS 8) and the Statement of Financial Standards No.131 (SFAS 131). Also the research aimed to identify the segmental disclosure practices in listed corporations on Iraq Stock Exchange (ISX), basing on a hypotheses said that “the insufficient  of Iraqi financial reporting requirements of segmental information affect<

The  study aimed to exposure young university students and students talk programs offered by satellite TV exposure, as it represents these programs great importance Information Public Knowledge in general And the  youth in  private  Including Posed From Opinions And ideas About Different  Issues Raised Which Charges Opinion, And that Through Application Study Survey To Sample From Students of Diyala University, the  Researcher display Public Accrediting Theory To Information Which Provided Means Media To achieve Objectives And satisfy Needs   And hypotheses  . The Problem Search was Determined  Through Study of students of Diyala  University exposure  Programs Talk And measured&

Institutions and companies are looking to reduce spending on buildings and services according to scientific methods, provided they reach the same purpose but at a lower cost. On this basis, this paper proposes a model to measure and reduce maintenance costs in one of the public sector institutions in Iraq by using performance indicators that fit the nature of the work of this institution and the available data. The paper relied on studying the nature of the institution’s work in the maintenance field and looking at the type of data available to know the type and number of appropriate indicators to create the model. Maintenance data were collected for the previous six years by reviewing the maintenance and financial dep

    The concept of civil society is one of the relatively recent concepts that have emerged clearly on the political and social arena especially in European countries, where it effectively contributes to the process of democratic transformation through the multiple roles and functions that it exercises, and acts as mediator between the state and the individual. Civil society in essence works to bring about change in society whether it is political, economic, social or cultural .The civil society appeared in Iraq after 2003, as is the case with many concepts that entered Iraq and took upon themselves the building of a democratic Iraq .Accordingly civil society institutions are the entity capable of rebuilding the Iraqi personal

The research aims to demonstrate the role of organizational justice as an independent variable in influencing the achievement of development of the sense of psychological ownership of workers as a dependent variable. The current research variables were distinguished as being effective variables in terms of the field and affecting the achievement of success for organizations. In order to achieve this goal, it was applied on a sample of employees in the Iraqi Ministry of Transport employees, whose number reached (84) individuals, and the data were collected through the questionnaire as a main tool, to come out with a set of conclusions that contribute to raising the levels of the researched company, and based on the importance of the

Background: The altered status of some essential trace elements observed in diabetes could have deleterious influences on the health of the diabetics. Objectives: To estimate and study the potential role of serum Selenium in type 1, type 2 diabetics and healthy subjects; and its relation with lipid profile and glycemic index. Methods: A case control designed study was carried out at the National Diabetes Center (NDC) / Al-Mustansiria University; on a total of 94 participants formed of 32 type 1 diabetics, 32 type 2 diabetics and 30 healthy control participants. Data collected about age, sex and BMI; also, blood samples examined for FPG, HbA1C, serum total cholesterol, HDL cholesterol, non-HDL cholesterol, serum triglyceride and sera were

Background: Ulcerative colitis is a chronic inflammatory condition characterized by relapsing and remitting episodes of inflammation limited to the mucosal layer of the colon.Loop ileostomy might be helpful in the management of the disease.

Objective: To evaluate the role of loop ileostomy in the management of ulcerative colitis.

 Methods: Between Januarys 2008 and January 2018, patients with fulminant ulcerative colitis resistant to medical therapy had been referred to our surgical unit and were included in our study. Assessment of the patients’ medical status (serum electrolytes, total serum protein, complete blood count, erythrocyte sedimentation rate, general stool exam,and abdominal ultrasound

The transition of professionals between different sectors is considered as one of sources of
acquisition of technology and will lead to add the practical experience to them. This experience
depending on different factors like: the scientific degree and practical experience by the
professionals, the technology possessed by the transferor sector, the duration that spent by
experienced in transferor sector, the type of work performed by professional….etc.
The research aims to verify the affect of these factors in technology transfer process.
Research reached that the technology transfer process which is depending on the Iraqi competencies
in work is unsatisfied level between Iraqi organizations because there are dif

The Role of the Deubiquitylase MYSM1 During Alphavirus Infection Amer Nubgan The members of the genus Alphavirus are positive-sense RNA viruses and it is one of two within the family Togaviridae. Most alphaviruses are predominantly transmitted to susceptible vertebrates by a mosquito vector. Alphavirus disease in humans can be severely debilitating, and depending on the particular viral species, infection may result in encephalitis and possibly life threatening symptoms. Chikungunya virus (CHIKV) is the aetiological agent represents a substantial health burden to affected populations, with clinical symptoms that include severe joint and muscle pain, rashes, and fever, as well as prolonged periods of disability in some patients. In recent