Faced economic units face the option of restoring the capital budget annually, and the information provided for the preparation of these budgets, including financial and non-financial aspects have an important impact in the numbers of these budgets, and these units differ in the ability of their own accounting systems to maintain this information. The aim of this research is to investigate the volume of accounting information that is relied on and the reasons for the differences between one unit and another in the various economic sectors in the Iraqi environment.

The most important results of the research is the weakness of the adoption of decision makers in the Iraqi environment and lack of sufficient attention in the decision-

Understanding of in-situ stress profiles and orientations plays a vital role in designing a successful hydraulic fracturing treatment. This paper is an attempet to examine the effect of lithology and in situ stress on geometery of hydraulic fractures. A hydraulic fracturing design simulator software called FracproPT with various capabilities for designing most of hydraulic fracture was used for  simulate and optimize the hydraulic fracturing. For studying purpose,  three different cases of stress gradient contrast between different formations  are considered in this study (0.4, 0.5 and 0.75 psi/ft). The results obtained from the simulator showed that  lithologies surrounding the pay zone have an effect on the fracture

Samples (4th) reviewed are deposited and stored in the Iraqi Natural History Museum (INHM), and there are 4th of them. Sciurus anomalous (Güldenstädt, 1785) species are preserved and mummified. It is a Caucasian squirrel (S. anomalus) that was medium in size, with a grayish-to-chestnut color, a golden gray back, and a golden tail. It is found in the forests of East and Southeast Asia. The variety possessed for the study was previously registered in the vertebrate literature by several authors and was stored by scientific methods in the museum. As a result of the multiplication and growth of these species, and to know the environmental changes that occurred in them, they were compared with models and samples found throughout Iraq

Over the last two decades, several sustainability assessment methods have developed as key accelerators for the development and improvement of sustainable industrial buildings. Some of these systems, like as LEED or BREEAM, are considered international, whereas others, such as Pearl Rating Systems (PRS), are local. Although they all share similar goals, they can lead to the construction of green buildings or the improvement of the efficiency of existing conventional buildings. Each technique has its structure, certification process, and weighting norms. The inequalities have prompted various questions about whether global assessment systems appropriately consider the country’s national settings. This study aims to compare the Pear

The Intelligence of the Child in Relation to some Variables

One of the most important problems in concrete production in Iraq and other country is the high sulfate content in sand that led to damage of concrete and hence reduces its compressive strength and may leads to cracking due to internal sulfate attack and delay ettringite formation. The magnetic water treatment process is adopted in this study. Many samples with different SO3 content are treated with magnetic water (12, 8, 4 and 2)L that needed for each 1kg of sand with the magnetic intensity (9000 and 5000) Gaus. The magnetic water needed is reduced with less SO3 content in sand. The ACI 211.1-91 concrete mix design was used in this research with slump range (75- 100) mm and the specified compressive strength (35MPa). The compressive streng

Forty eight isolates (41.02%) were obtained from 117 wound and burn samples. The isolates that showed high resistance for both antibiotic was two only that represent 4,1% from all isolates. The result of PCR product electrophoresis was referred that the gene is VIM gene. Lactose and raffinose showed double increasing in diameter of inhibition zone of imipenem with 1% that mean showed highest susceptibility that decreased with the concentration increasing, the same result were with meropenem. But no effect were detected on meropenem inhibition zone diameter. Mannose have no effect on the resistance in 1%, 3% and 7%. Results showed that only three case that increase the expression of gene, they were lactose at 1% concentration that increased

This study aimed to isolate and phenotype lymphocytes in untreated children patients with chronic allergic asthma. To reach such aim the study involved (25) patients from children (17 male and 9 female) whom their ages where between (3-10) years, in addition to (15) apparently healthy children (9 male and 6 female) in the same ages involved as control group. The data demonstrated that there was a significant increase in the mean percentages of T-lymphocytes (CD3+ cells) in the peripheral blood of patients (66.75±0.29)**, in comparison with control group (43.58±0.19), a significant increase in the mean percentages of T-helper lymphocytes (CD4+ cells) in the pe