Education is considered the corner stone of all nations development. It is the principal way for the development of human sources and the most achievements of the age due to the knowledge of these resources .                                           

   As its active role which accounting departments implement in Iraq universities , (public and private) through their teaching programs , they aim to supply labour-market with qualified cadre graduated as accountants auditors , tax auditors , financial analysts , ac

The problem of research is that there are ways to protect and sustain environmentally important sites in Iraq. There are no documentary sources for these sites, such as the natural landscape of natural and important natural resources, which suffer from severe environmental neglect

Objective: The aim of this study was to develop a bioadhesive gel of gatifloxacin for the treatment of periodontal diseases.Methods: Periodontal gels of gatifloxacin were prepared using different hydrophilic polymers such as carbopol 940 (CP 940), carboxymethyl cellulose (CMC) and hydroxypropylmethyl cellulose (HPMC) in varied concentrations, either alone or as a combination. The prepared gels were evaluated for their physical appearance, pH, drug content, viscosity, bioadhesiveness and in vitro drug release profile. The influence of the type and the concentration of polymer on the drug release as well as on viscosity and mucoadhesiveness of prepared gels were investigated.Results: The prepared gels showed acceptable physical proper

Objective: The purpose of this study was to determine the association between caries related microorganisms in children’s saliva, such as Streptococcus mutans and lactobacilli, and their demographic factors. Methods: This study involved a sample of 135, both sexes with an age range between 3 and 10 years. Unstimulated saliva was obtained and diluted in normal saline. Saliva was then placed in selective media. Salivaris agar was used for mutans streptococci while Rogosa agar for lactobacilli. After incubation, Streptococcus mutans counting of CFU (colony forming units) with morphology characterization and numbers of CFU per milliliter of saliva for lactobacilli. Demographic factors information was collected using a questionnaire.

Reverse Phase High Performance Liquid Chromatography (RP-HPLC) was coupled with ultraviolet absorption sepectoscopy (UV) for separation and identification of Naphthalene, Acenaphthylene, Pyrene, Benz{a} anthracene and 1,3,2,4-Dibenzanthracene. RP-HPLC was performed on an ODS-C18 column (150×4.6 mm I.D) using acetonitrile–buffer phosphate as mobile phase. UV absorption spectra of the elutes was detected in 254 nm, and studying the chromatographic variables include organic modifier ratio, PH, column temperature and concentration of buffer to maximize resolution and minimize separation time. the results showed that using mobile phase( 80:20) v/v acetonitrile:0.01M phosphate buffer solution at PH 6 with flow rate 1ml/min and column te

 Research topic: (The Epistemological Foundations for Comparison of Religions by al-Amiri)

The research sought to study the topic with: a descriptive methodology by investigating the components of al-Amiri's approach to the interfaith comparison. And analytical, by showing the applied perception of an objective model in the comparison of religions to answer two questions: What are the cognitive foundations of al-Amiri? And what is his approach to establishing an objective comparison between religions?

The research started by introducing Abu al-Hassan al-Amiri, and then presented four topics: An introduction to al-Amiri's efforts in the interfaith comparison, his knowledge foundations, an applied model

The aim of this paper is to demonstrate the effect of Na2[Fe(CN)5.NO].2H2O impurity (0.1 M) concentration on the dielectrical properties of poly (P-Aminobenzaldehyde) terminated by pheneylenediamine in the frequency and temperature ranges (1-100)KHz and (283-348) K respectively.These properties include dissipation factor, series and parallel resistance, series and parallel capacitance, real and imaginary part of the dielectric constant, a.c conductivity and impedance (real and imaginary) part, that have been deduced from equivalent circuit. The investigation shows that adding Na2[Fe(CN)5.NO].2H2O as additive to the polymer lead to increase of the dielectric constant with increasing temperature and it is decreasing with increasing the freq

The present paper aims at finding out the Variance Ratio of Trips Set Out by Scholars of Both Marrouzzeen and Baihaq  .The researcher has come up with conclusion including certain findings ,one of which is that the trip is considered an essential base with high effectiveness since  the old times and has been evolved .This means that the trip has been the main source of  knowledge and sciences from the scholars directly .This had driven the scholars of both Baihaq and Marrouz cities .It has been noticed , though this paper, that the number of the Marrouz scholars who visited was less than those of Baihaq . The researcher has focused on their meetings or conferences and investigated what has been going on in such meetin

Pure and Fe-doped zinc oxide nanocrystalline films were prepared
via a sol–gel method using -
C for 2 h.
The thin films were prepared and characterized by X-ray diffraction
(XRD), atomic force microscopy (AFM), field emission scanning
electron microscopy (FE-SEM) and UV- visible spectroscopy. The
XRD results showed that ZnO has hexagonal wurtzite structure and
the Fe ions were well incorporated into the ZnO structure. As the Fe
level increased from 2 wt% to 8 wt%, the crystallite size reduced in
comparison with the pure ZnO. The transmittance spectra were then
recorded at wavelengths ranging from 300 nm to 1000 nm. The
optical band gap energy of spin-coated films also decreased as Fe
doping concentra

The present paper aims at finding out the Variance Ratio of Trips Set Out by Scholars of Both Marrouzzeen and Baihaq  .The researcher has come up with conclusion including certain findings ,one of which is that the trip is considered an essential base with high effectiveness since  the old times and has been evolved .This means that the trip has been the main source of  knowledge and sciences from the scholars directly .This had driven the scholars of both Baihaq and Marrouz cities .It has been noticed , though this paper, that the number of the Marrouz scholars who visited was less than those of Baihaq . The researcher has focused on their meetings or conferences and investigated what has been going on in suc