This study aims to identify the concepts of financial crisis and its reasons of creation , also explain the effects of the accounting disclosure and the International Accounting Standards in current financial crisis, In addition to,  indicate the role of accounting in the reform of the financial system from the impact of financial crisis.      

       The  methodology of this study orientied to two main aspects, the first is an identifying approach through exploring the opinion of financial experts, the second aspect is based on an analytical approach to satisfy the requirements  of experts to get there opi

Abstract:

The researcher shed light on a diet in Iraq before 2003 became in this period. And how the ration card has a variety of vocabulary and cover the need of the population of commodities and have a key role in saving Iraq from a real crisis in the period of economic siege, especially in light of the State's direction to support the agricultural sector, which in that period able to fill half of the market needs of food the basic. As well as providing strategic storage at the Ministry of Commerce enough for six months But after the events of 2003 and the crises that hit the country and the unstable security situation began to rise voices calling for reform of the ration card system as a system that is a burden on the

Age and growth of Varicorhinus damascinus (Val.) in Tigris river at Salahuldin province have been investigated. Monthly samples were taken during the period from September 1999 to August 2000, using small-meshed gill nets. The age data showed that there were six age groups and the dominant age groups were (III – IV) for both sexes. The results of the present study revealed that the increment in length of V. damascinus at the sites of study showed a tendency to decrease with the increase in age, after the third year of life in both sexes. The length-weight relationship of males and females were calculated and demonstrated in a straight line logarithmic formula, as follows: Log W = 1.5404 + 2.6885 log L for males r = 0.95 (P > 0.05) Log

This research has been performed on the vegetative parts of the

Horsetail Equisetum arvense L.  v.ilich  grows    naturally  in  Haj Umran , north    of   Iraq , to determine and estimate some   active chemical    compounds ,  besides   studyi ng  their inhi bitory  effe(;tS upon    some  urinary  tracts infections (UTI) bacteria    through  the

investigation on the  inhibitory effects of water and ethanolic extracts of this plant .

The results revealed presr.:nr.:t: of some active chemical compounds   such as: tannins, saponins, resins,

The present paper describes and analyses three proposed cogeneration plants include back pressure steam-turbine system, gas turbine system, diesel-engine system, and the present Dura refinery plant. Selected actual operating data are employed for analysis. The same amount of electrical and thermal product outputs is considered for all systems to facilitate comparisons. The theoretical analysis was done according to 1st and 2nd law of thermodynamic. The results demonstrate that exergy analysis is a useful tool in performance analysis of cogeneration systems and permits meaningful comparisons of different cogeneration systems based on their merits, also the result showed that the back pressure steam-turbine is more efficient than other pro