The use  analysis  value chain such  information in the provision as financial  so information quality meet and satisfy the needs of users such information , particularly investors and lenders   as the identification needs   financial information and the knowledge as their behavior influenced by that information can be based on the accounting profession to focus on improving their function in order to achieve its goal that satisfying their needs and rationalize their decisions . In accounting thought discovered fertile ground for users preferences as one of the entrances   theorising positive which is based on the need to include knowledge on accounting hypothesis that explain the

Despite all the possibilities held by Iraq for the production of poultry , but there is low and clear in the level of production and a rise in costs and a decline in per capita consumption is due to a number of reasons, including poor investment , stop government subsides , dumping policies , market Bolmottagat imported , the contribution of the merchant squandering of national capacity , weak base material for the growth of this sector , the security situation and the crisis of energy and others .

Despite all this research has shown that there are great investment opportunities in this very sector of the market size and absorptive capacity of his and the growth of per capita income  and level of cul

In this paper, the effect of thermal radiation and magnetic field on the boundary layer flow and heat transfer of a viscous fluid due to an exponentially stretching sheet is proposed. The governing boundary layer equations are reduced to a system of ordinary differential equations. The homotopy analysis method (HAM) is employed to solve the velocity and temperature equations.

Background: Severe forms of Coronavirus disease 2019 (COVID‐19) were found among 6 - 10% of all COVID-19 patients. Acute respiratory distress syndrome ARDS is non-cardiogenic pulmonary edema manifested by the rapid development of shortness of breath, tachypnea, and hypoxemia. Patients’ outcomes after critical care for COVID-19 have not been adequately documented in this low-resource environment, despite advocacy for prevention and response measures in low- and middle-income countries.

Objectives: To highlight the rate of severe illness among COVID-19 patients and its associated factors in Al-Imam Ali Hospital, Baghdad-Iraq 2021.

Patients and Methods: A descriptive cross

The new events in every era are endless, and it is not required of the legal texts to pursue each event by itself and attach to it its ruling.
At the same time, every event or action must have a Shari’a ruling according to the wise Lawgiver, and our scholars have noted this in every event presented to them. ...etc.
It is well known that reaching the legal ruling on a matter, by examining the detailed evidence, is subject to following the path of the rules and regulations specific to the overall evidence, which we organize on the basis of the principles of jurisprudence.
Therefore, any disagreement about the manner or content of these rules will have an impact on the difference of jurists in partial issues, when examining the d

Began the process of re-engineering processes in the private sector as a way to assist organizations in re-thinking how to run the business in order to improve production processes and reduce operational cost, to get to compete on a global level. That was a major restructuring by further evolution in the use of technology to support innovative operations.

 Entered the technology in all areas of life and different regulations, This led to use as a change in all aspects The companies achieved success and progress today through the use of resources so as to ensure the wishes of the customers and their needs, and the requirements of the market primarily, Which is reflected on the basis of building strate

After the fall of the Soviet Union, a number of Eastern Bloc countries and Soviet republics have witnessed political transition. However, Turkmenistan, as one of the former Soviet republics, succeeded to preserve the authoritarian nature of the former Soviet regime. This study seeks to answer a number of research questions, the most prominent of which are: How were the political elite in Turkmenistan able to preserve the legacy of the Soviet policy based on centralization of power and individual rule?. The study reaches a set of conclusions, the most important of which are:

1-The roots of the tyranny in Turkmenistan are du to internal and external structural factors. The most important of which are: the former Soviet policies of m

     The Tigris River is one of the longest rivers in Western Asia and runs through heavily populated areas, especially in Kut and Amara Cities, with nearly 8 million inhabitants. Due to the climatic change and altering the upstream hydrological conditions along the Tigris River, its discharge has severely declined in the last decade, combined with the climate change impact. Hence, studying the impact of climate change on the river and decreasing the annual flow is vital to understand their effect on the river water quality between Kut and Amara sites.  The data of this study covers annual flow conditions of the Tigris River, the total dissolved solids (TDS), and the main ions on monthly bases for the period 2005-2010 for the two si

بهذا البحث نقارن معاييرالمعلومات التقليدية (AIC , SIC, HQ , FPE ) مع معيارمعلومات الانحراف المحور (MDIC) المستعملة لتحديد رتبة انموذج الانحدارالذاتي (AR) للعملية التي تولد البيانات,باستعمال المحاكاة وذلك بتوليد بيانات من عدة نماذج للأنحدارالذاتي,عندما خضوع حد الخطأ للتوزيع الطبيعي بقيم مختلفة لمعلماته