The influence of culture on accounting systems and practices, including financial reports and accounting information through the values ​​identified by Gray and derived from social-cultural values, and the four accounting values ​​were derived from generally accepted accounting principles represented by (Conservatism, Uniformity, Secrecy, and Professionalism). Important and significant in maximizing financial performance, and measuring the extent of the role of these values ​​in improving financial performance through attention to the values ​​of accounting culture, this research

Materials with external dimensions of one or more nanometers are referred to as nanomaterials. These structures result from a number of manufacturing processes. They are used in many industries, including pharmaceuticals, which is the most significant one. Numerous variables, including size, shape, surface morphology, crystallinity, solubility, etc., affect physical properties. While new physical and chemical processes are being created constantly, the biological method is the ideal strategy for synthesizing nanoparticles since it is straightforward, safe, and economical. Different kinds of nanoparticles can be metabolically synthesized by a wide variety of biological sources, including plants, bacteria, fungi, and yeast. There are

Test anxiety for intermediate level The current study aims to measure the test anxiety of research’s sample and to identify the statistical differences of test anxiety, considering two variables gender and students classes level (first and third intermediate class). To do this, a stratified random sampling of (300) student from first and third intermediate classes had selected from both the karkh and Rusafa sides of Baghdad province for the academic year 2015-2016. The author tested the whole sample by using the test anxiety scale that had tested for its validity and reliability. The results revealed that the research’s sample as a whole was suffering from test anxiety, there were a statistical differences between male and female tha

The nuclear level density parameter  in non Equi-Spacing Model (NON-ESM), Equi-Spacing Model (ESM) and the Backshifted Energy Dependent Fermi Gas model (BSEDFG) was determined for 106 nuclei; the results are tabulated and compared with the experimental works. It was found that there are no recognizable differences between our results and the experimental -values. The calculated level density parameters have been used in computing the state density as a function of the excitation energies for ⁵⁸Fe and ²⁴⁶Cm nuclei. The results are in a good agreement with the experimental results from earlier published work.

The phagocytic activity of peritoneal and blood cells counts with neutrophils and monocytes were evaluated in albino mice treated wtth two antigen preparations (A and B) from group A streptococci (GAS). Antigen A included water bathed bacteria at 70 °C for 60 minutes, while in Antigen B the bacteria was autoclaved at 121° C for 15 minutes. The animals were treated with 12 intraperitoneal doses of the antigens with intervals of three days (36 days). The 12th dose was a challenge dose (live bacteria). The first three doses of Antigen A increased the phagocytic index (PI) to a range of 76.46-78.69%, then a gradual decreased percentage was observed, especially at the challenge dose (PI=6.42%). The count of neutrophils and monocytes fol

The five-a- Side Soccer for simple mental disability is as interesting and caring as many other sporting events. Therefore, the researchers believe that their basic skills tests are compatible with then level of the tested individuals in terms of age and mental ability. As a means of selecting those who are qualified to practice this game in a simple way, the problem of research has been identified in the design and standardization of two scoring skills that belong to this category and are approved by the training staff during the initial selection process. The research community is determined by people with mental disabilities who belong to the governmental and private institutes and the Special Olympics Union in Baghdad and for the year 2

Background: Acute appendicitis is a common surgical
problem that is associated with an acute-phase reaction.
Previous studies have shown that cytokines and acutephase proteins are activated and may serve as indicators for
appendicitis.
Objective: The aim of this study was to evaluate of serum
levels of interleukin-6 (IL-6) in correlation to the severity
to acute appendicitis.
Methods: This is a prospective study from December 2008
to March 2009 of patients who had appendectomy in
Department of Surgery, Al-Kindy Teaching Hospital -
Baghdad/Iraq. Serum for estimating levels of interleukin-6
(IL-6) was taken pre-operatively. Depending on the
macroscopic evidence during the operation and the
histopathol

Background: In type 2 diabetes mellitus there is a progressive loss of beta cell function. One new
approach yielding promising results is the use of the orally active dipeptidyl peptidase-4 (DPP-4)
inhibitors for type 2 diabetes mellitus.
Objective: This study aims at comparing the possible occurrence of macrovascular & microvascular
complications in Iraqis patients with type 2 diabetes mellitus using two combinations of drugs
metformin + glibenclamide and metformin + sitagliptin.
Methodology: Sixty eight T2DM patients and 34 normal healthy individuals as control group were
enrolled in this study and categorized in to two treatment groups. The group 1 (34 patients ) received
metformin 500 mg three times daily