In view of the large profits made by the sex trade on the one hand, and the minor penalties imposed on the traffickers (brokers) compared with the severe penalties imposed on the drug trade and illegal weapons, on the other hand, this trade has become popular and spread in most countries of the world, and the cornerstones of this trade and A safe haven for them is hotels, especially luxury ones with international brands where their guests are rich and some may look for sex for money. Given the great physical and psychological damage to the victims, this research highlights the civil liability of hotels towards these victims in US and Iraqi law.In order not to limit the

The idea of this research is based on presenting a study specialized with the rules and bases of the Iraqi methodological music composition of the Symphony Orchestra according to the construction of the musical compositions of great forms and which are characterized by the melody difference and variation within their musical fabric according to the method of distributing the instruments and their types within the orchestra. The researcher has been interested in studying this building based on what is written for him according to the stringed instruments arc instruments and bass, which is represented by the cello and the contrabass. It is possible through the analysis of the melody structure features of these instruments and the melody re

      Cytokines and chemokines are small-secreted proteins involved in many aspects of cell development, differentiation, and activation functions. A prominent characteristic of these molecules is their effect on the immune system in relation to the development of cell trafficking and immune tissues and organs. Furthermore, they play an important role in initiating and coordinating the organized and sequential recruitment and activation of cells into Mycobacterium tuberculosis-infected lungs. We aimed to evaluate the levels of interleukin -17 (IL-17) and the chemotactic chemokine (C-C motif) ligand 5 (CCL5) in the sera of pulmonary tuberculosis (PTB) patients. About 90 subjects were included, involving 5

Abstract

The leases, are regarded as one of the most controversial accounting issues in recent years, since they  represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve

This research included isolation of 18 bacterial isolates from children stool with diarrhea and acute bloody water and under the age of five, if possible get a 9 isolates of the bacterium Escherichia coli and 5 isolates of the bacterium Salmonella typhimurium and 4 isolation of the bacterium Shigella flexneri, subjected all of these isolates tests AGRO and microscopic and biochemical and diagnosed using Vitek2 system. Tested the effectiveness of inhibitory extract alcohol to peel pomegranate Punica granatum L. in the growth of isolates bacterial intestinal and using the diffusion method in drilling Well diffusion as well as determine the focus damper Near Minimum inhibitory concentration MIC and focus killer Near Minimal bactericidal con

Background: The Andrews’ six keys of normal occlusion contribute individually and collectively to the total scheme of occlusion and, therefore, are viewed as essential to successful orthodontic treatment. The present research aims to evaluate the presence of the parameters of the Andrews’ Six Keys of normal occlusion in a sample of 100 Iraqi adults with complete permanent dentition and clinically acceptable normal occlusion (Angle’s Class I) in Baghdad city. Their age range 18-25 years (60 males and 40 females). Materials and methods: Each patient was subjected to clinical examination and then study cast models were made, with their occlusal records. The measuring tools that have been used involved: Three-dimensional goniometer to me

     Disequilibrium compaction, sometimes referred to as under compaction, has been identified as a major mechanism of abnormal pore pressure buildup in sedimentary basins. This is attributed to the interplay between the rate at which sediments are deposited and the rate at which fluids associated with the sediments are expelled with respect to burial depth. The purpose of this research is to analyze the mechanisms associated with abnormal pore pressure regime in the sedimentary formation. The study area “Jay field” is an offshore Niger Delta susceptible to abnormal pore pressure regime in the Agbada –Akata formations of the basin. Well log analysis and cross plots were applied to determine the unde

After restoration of Iraqi marshes during 2003, three locations were chosen, one in each main marsh (Um Al-Naaj site in Al-Hwaizeh marsh; Al-Nagarah site in Al-Hammar marsh and Al-Baghdadia site in Al-Chebaysh marsh) to determine the concentrations of nutrients (Nitrate, Nitrite, Phosphate and Silicate) in water seasonally for the period winter, spring, summer, and autumn at 2007. Five water replicates were collected from each site, seasonally. In the Lab., the samples were analyzed by colorimetric methods; the results showed that Um-Al-Naaj site has the highest nutrients level, while Al-Nagarah site has the lowest level. The statistical program t-test was applied at the significant levels (P-value < 0.01) and (P-value < 0.05) to know

The research aims to explain the role of cloud computing technology in facilitating the application of international financial reporting standards in Iraqi banks, by preparing a checklist that included a set of paragraphs to measure the level of application of IFRSs. In those banks and then the need to use cloud computing technology, and the researchers reached a set of conclusions, including, that cloud computing technology has a role in facilitating the application of international financial reporting standards in the banks, the research sample, because of the ease it provides in preparing and saving accounting information and the possibility of accessing it in any time and from any place where the Internet service is available. T