With occurrence of any financial crises, regardless at global or regional levels such as the great economic crises during 1929 – 1933 and the Asian financial crises at the end of twentieth century as well as the current global financial crises that started during second half 2008, we acknowledge that there are some critics loudly articulated accusing accountants and auditors for disparences, and they are numerical partner of financial manipulation as well as corrupted administrators with the company's administrators that they are difficulty. At this point, many suggestions and recommendation for upgrading the accounting system has been made.              &nbsp

Asmari is the main productive reservoir in Abu Ghirab oilfield in the south-east part of Iraq. It has history production extends from 1976 up to now with several close periods. Recently, the reservoir suffers some problems in production, which are abstracted as water production rising with oil production declining in most wells. The water problem type of the field and wells is identified by using Chan's diagnostic plots (water oil ratio (WOR) and derivative water oil ratio (WOR') against time). The analytical results show that water problem is caused by the channeling due to high permeability zones, high water saturation zones, and faults or fracturing. The numerical approach is also used to study the water movement insi

Abstract                                                                             

The government spending in Iraq and witnessed the changes and developments, especially after 2003, which outweighed consumer spending at the expense of capital expenditure and increased support and diversity of trends towards improving pension conditions for member

The Late Maastrichtian–Danian phosphatic succession prevails as a deposit to the west of Rutbah region, Western Iraq. This is manifested through the lithostratigraphic sections of boreholes (K.H5\6 and K.H 5\8) drilled previously in the area. The succession is mainly composed of phosphate, shale, porcelanite, oyster and foraminiferal carbonate lithofacies belonging to Digma and Akashat formations. Three facies associations are distinguished during the study: the phosclast planktonic (FA1) that dominates the outer ramp, the phosclast foraminiferal (FA2) that dominates the mid ramp, and the quartz dolomitic phosclast (FA3) present in the inner ramp. These facies’ associations are differentiated into se

     The seismic reflection method has a primary role in petroleum exploration. This research is a structural interpretation study of the 2D seismic reflection survey carried out in the Upper West Euphrates (Khan Al-Baghdadi area), which is located in the western part of Iraq, Al-Anbar governorate. The two objectives of this research are to interpret Base Akkas/Top Khabour reflector and to define potential hydrocarbon traps in the surveyed area. Based on the synthetic seismogram of Akk_3 well near the study area, the Akkas/Top Khabour reflector was identified on the seismic section. Also, the Silurian Akkas Hot_shale reflector was identified and followed up, which represents the source and seal rocks of the Paleozoic

      Agricultural chemicals on a large scale of use throughout the world, and there are many studies about these chemicals and its disadvantages, but most of them were limited to its impact on mammals such as rodents in determine. This study was designed to determine the impact of these chemicals on DNA damage for E. coli bacteria from Iraq. The DNA is similar in terms of structure and function in all living organisms with a different in number and sequence of the nitrogenous bases among living organisms.            This study showed that snails and slugs killer material Metaldehyde are strongly bind with the DNA extracted from bacteria, and herbicides Glyph

      The Hartha Formation reservoir was evaluated to be produced in the near future in Y oil and J fields, West of the Tigris River in northern Iraq. Due to geological data analysis of the Hartha facies and diagenesis could enhance oil production with minimized risks, this research tried to deal with data to support the oil production. The Hartha reservoir is subdivided into five-rock units, Har-1, 2, 3, 4 and 5. It is of Heterogenic facies limestone, dolomite, dolomitic limestone and argillaceous dolomite. The Hartha Formation is a clean carbonate; it has an effective porosity. It consists of lime mudstone-packstone skeletal grain. This conclusion is based on the lithology, core microfacies, cutting, thin section and log interpret

The current research dealt with the issue of organizational skillfulness as an entry point to reach strategic agility. The study has been tested in Iraq's mobile operators - Asia Cell, Zain Iraq and Cork Telecom. The study was applied to a sample of (93) managers distributed at various levels of management (board members, general managers, commissioners, department managers, people managers, unit managers, office managers). The survey used the questionnaire as a key tool for collecting data and information as well as personal interviews. It has sought to test a number of hypotheses related to correlation and influence relationships between the variables of the study, in order to answer the questions related to the problem of stud

Election study included four sites for the waters in area of Youssifiyah south of Baghdad (river water, tank water, liquefactions water, and water filtrate and seethed and purifier by alum and chloride), the samples were collected during the month of June in 2007. Temperature, electrical conductivity and acidity are measured. Also , the concentration of chloride , sulphate , carbonate , nitrate , sodium , calcium , magnesium , hard total and total dissolved substances are determined , as well as heavy metals assess environmental risk (such as Cu, Pb, Zn, Fe). It was also a study of bacterial totals included both total Bacteria (TB) and Total Coliform Bacteria (TC) and Fecal Coliform (FC) and Fecal Streptococci (FS). The stu

Abstract:

   Witness the current business environment changes rapidly reflected on the performance of the facility wishing to stay , which is no longer style reaction enough to handle installations with their environment , and quickly began to lose its luster with the emergence of a message and the vision of contemporary business environment from a set of parts interacting with each other and the concept of behavioral includes all dimensions of performance, it is imperative to adopt a system installations influence variables and positive interaction through the development of strategic plans and the use of implementation and follow-up strategies to ensure the effectiveness of the method for meas