Education is considered the corner stone of all nations development. It is the principal way for the development of human sources and the most achievements of the age due to the knowledge of these resources .                                           

   As its active role which accounting departments implement in Iraq universities , (public and private) through their teaching programs , they aim to supply labour-market with qualified cadre graduated as accountants auditors , tax auditors , financial analysts , ac

The importance of news broadcasts in society has increased after the domination of television over the mass media, especially after emerging the satellite channels, and spreading the satellite dishes among the public at large.

As well as the great role played by the modern technology in the transmission of news and events happening at once. Such role has contributed, significantly, in changing the concept and values ​​of the news. The live broadcast of the events filmed is the news itself.

In the midst of the great transformations and circumstances that Iraq went through after 2003, which witnessed political and security instability, and the large increase in the number of media, especially satellite channels, in Iraq

The organizational culture is an effective control mechanism that dictates the behavior of employees and according to their intellectual and social orientations, so it is considered a more powerful way to control employee orientations and determine their management according to organizational rules and regulations, as it was one of the most important factors determining the performance of organizations, while organizational performance is a measure of what the organization has achieved from the objectives of the scheme To ensure that it faces various changes and remains within the global competition, and to reach that it was necessary to identify the most prominent and most important research problems in knowing the extent of com

This research include synthesized and characterization the compound [I] by reaction terephthaldehyde , mercaptoacetic acid and thiosemicarbazide with concentrated sulfuric acid then this compound reaction with ethyl chloroacetate and sodium acetate to product ester compound [II],the latter compound reaction with hydrazine hydrate to synthesized acid hydrazide [III] after that reaction with 4-alkoxy benzaldehyde[IV]n to synthesized Schiff bases compounds [V]n, the compound [VI] synthesized via reaction compound [I] with chloroacetic acid and sodium acetate then the compound[VI] reaction with 2-phenylenediamine in 4 N hydrochloric acid to product benzimidazole compound[VII]. The compounds characterized by melting points, FTIR and 1HNMR spectr

Background: Measuring the concentration of hepatitis B surface antigen (HbsAg) in HBV patients can be determined with immunoassay techniques. This study aimed to measure the HbsAg titers in chronic HBV patients and to assess its correlation with patients' ages, gender, and with the levels of liver enzymes and total serum bilirubin. Materials and Method: Fifty-eight chronic hepatitis B infected patients were enrolled in this study. Age and gender of the patients were recorded. HbsAg concentration was tested with automated Immunoanalyzer. The patients were also tested for ALT, AST, ALP, and TSB by automated chemistry analyzer. Results: All the chronic HBV patients have positive HBsAg titers above the negative cutoff (0.05U/L) with mea

The analytic solution for the unsteady flow of generalized Oldroyd- B fluid on oscillating rectangular duct is studied. In the absence of the frequency of oscillations, we obtain the problem for the flow of generalized Oldroyd- B fluid in a duct of rectangular cross- section moving parallel to its length. The problem is solved by applying the double finite Fourier sine and discrete Laplace transforms. The solutions for the generalized Maxwell fluids and the ordinary Maxwell fluid appear as limiting cases of the solutions obtained here. Finally, the effect of material parameters on the velocity profile spotlighted by means of the graphical illustrations

Background: Biologically active substances, such as Cathepsin B (CAB) which is a lysosomalcystein protease may be involved in periodontal metabolism in the degradation of organic bone matrix containing collagen fibers in response to mechanical stress from orthodontic appliance. The aims of study were to determine and compare salivary levels of CAB, pH as well as clinical periodontal parameters (Plaque index PLI and gingival index GI) with different orthodontic force magnitudes at different time intervals. Materials and methods: A twenty-four patients (both gender) with age range (17-23) years had Angle's Class II division 1 malocclusion with GI >0.5 enrolled in this study. The level of salivary CAB and pH, in addition to the clinical period

With the advent of the globalization, the rapid development in technology and the intensity of competition companies attemptto maintain competition advantages and retain customers. The traditional methods in managerial accounting become irrelevance to achieve the objectives of these companies especially with the rapid changes in modern manufacturing environment .Thus there is a need to new tools in accounting such as lean accounting, which is considered as a costing method that support creating value for the customer by costing the entire value stream, eliminating waste in the accounting process, reduced lead time, improved quality, lowered time delivery and increased available capacity. Using value stream focuses not only on the waste&n

Gypsum Plaster is an important building materials, and because of the availabilty of its raw materials. In this research the effect of various additives on the properties of plaster was studied , like Polyvinyl Acetate, Furfural, Fumed Silica at different rate of addition and two types of fibers, Carbon Fiber and Polypropylene Fiber to the plaster at a different volumetric rate. It was found that after analysis of the results the use of Furfural as an additive to plaster by 2.5% is the optimum ratio of addition to that it improved the flexural Strength by 3.18%.
When using Polyvinyl Acetate it was found that the ratio of the additive 2% is the optimum ratio of addition to the plaster, because it improved the value of the flexural stre