The purpose of the research is to present a proposed accounting system model for converting and aggregating accounting information within the framework of the differentiated accounting systems, and the research methodology consists of: The research problem is the existence of differentiated and dispersed accounting systems that operate within governmental economic units and at the same time seek to achieve a unified vision and goals for the organization, and the central research hypothesis is the possibility of conducting the process of conversion accounting information from the government accounting system to the unified accounting system, and then aggregate those systems. The research was conducted at the College of Administrat

The manifestations of climate change are increasing with the days: sudden rains and floods, lakes that evaporate, rivers that experience unprecedentedly low water levels, and successive droughts such as the Tigris, Euphrates, Rhine, and Lape rivers. At the same time, energy consumption is increasing, and there is no way to stop the warming of the Earth's atmosphere despite the many conferences and growing interest in environmental problems. An aspect that has not received sufficient attention is the tremendous heat produced by human activities. This work links four elements in the built environment that are known for their high energy consumption (houses, supermarkets, greenhouses, and asphalt roads) according t

The aesthetic dimension in popular subjects is one of the important topics in the history and culture of peoples, as it is the vessel from which their faith, traditions, original values, language, ideas, practices and way of life are derived, which expresses their culture and national identity, and it is the bridge of communication between generations throughout the ages.

It is one of the main pillars in the process of development and development, and popular subjects have special images related to real daily life, and they are the best source for man to narrate through him in his portrayal of daily life in general, and for the artist in particular, who is part of this daily life and its vocabulary, as he interacts with it so that

Imidacloprid is systemic insecticide (1-[(6-chloro-3-pyridinyl) methyl]-N-nitro-2-imidazolidinimine) and the world’s most widely used has significant efficacy against a broad variety of pests and a unique mode of action by using it spreader and irrigation. The persistence of this pesticide in the soil means that it causes environmental damage that must be cleaned up. In this study collected and identified the best bacteria isolate that breakdown imidacloprid from the Plant Protection Director in Baghdad, which has been using neonicotinoid pesticides for years in their own greenhouse for pest control. Using high-performance liquid chromatography HPLC to measuring the residual concentrations of imidacloprid in MSM media at a concentration o

Hard water does not pose a threat to human health but may cause precipitation of soap or results stone in the boilers. These reactions are caused by the high concentrations of Ca and Mg. In the industry they are undesirable because of higher fuel consumption for industrial use .Electromagnetic polarization water treatment is a method which can be used for increasing the precipitation of Ca ²⁺ and CO₃ ^2- ions in hard water to form CaCO₃ which leads to decrease the water hardness is research has been conducted by changing the number of coil turns and voltage of the system. The spectroscopy electron microscope was used for imaging the produced crystals. Results of the investigation indicated that

In despite of the expansion of using the dummy variables as a explanatory variables, but their using as a dependent variables is still limited, and the reason of that may be return to may problems when using dummy variables as a dependent variables. the study aimed to using the quality Response Models to Measuring Efficiency of cows farms by random sample including (19) farm from (Abi gherak district). The study estimating the transcendental logarithmic production function by using stochastic frontier Analysis (SFA) to interpret the relation between the return achieved from the cows farms as a dependent variables and each of labor and capital as an independent variables. the function indicates that increasing in labor by (100%) will