This study seeks to identify the possibility of achieving the property of faithful representation of accounting information and measure it by using the standard approach based on mathematical and statistical equations by comparing two financial periods before and after the application of (IFRS-15) Revenue from contracts with customers, during the period. (2014-2018), for the financial statements of the mixed joint stock companies listed on the Iraq Stock Exchange, which is one of the main pillars of the economic structure of the country, as a joint investment between the state and the private sector, and has importance in many aspects, including support for projects of public companies, S Absorption and employment of labor, as well as ra

This paper is a review of the genus Sitta in Iraq, Five species of this genus are recognized
Sitta kurdistanica, S. neumayr, S. europaea, S.dresseri and S. tephronota. Geographical
distribution and systematic nots were given for separation and identification, also some notes
on nest building and nest sites of S. tephronota supporting by figures are presented.

An experimental study was conducted to evaluate the effect of AL-coholic extract alkaloid of Cordia myxa leafs in fourth larval stage of lesser grain borer Rhyzopertha dominica. Using alkaline extracts of 8%, the study has been shown clear effect increased in mortality rate for fourth larval stage 93.3% and degressed to 66.6% at 4% concentrate to 13.3% with control treatment .Ahigher percentage of pupal mortality 16.6% at 4% concentrate has been observed, while no natural emergence carried out at concentrates of 4.6% comparing with control treatment of 86.66%, at the same time percentage of deformation has been increased to 16.66% at 4% of extracts and degressed to 6.66% at 6% while no deformation have been shown with control treatment .

Hypertension is identified as one of the most significant risk factors for cardiovascular diseases (CVDs). There is growing evidence showing that oxidative stress plays a major role in hypertension. Increased production of reactive oxygen species and decrease bioavailability of antioxidant have been demonstrated in experimental and human hypertension. The present study was directed to determine the beneficial effect of the antioxidant vitamin C in patients with essential hypertension treated with the calcium channel blocker (amlodipine) or with the angiotensin converting enzyme inhibitor (enalapril). Ninety six patients (50 females and 46 males) with essential hyp

Seeing Allah Almighty
Detective according to incoming nodules
In the interpretation of Ibn Arabi Maliki
9345 H

 A problem of solid waste became in the present day common global problem among all countries, whether developing or developed countries, and can say that no country in the world today is immuning from this dilemma which must find appropriate solutions. The problem has reached a stage that can not ignore or delay, but has became a daily problem occupies the minds of ecologists, economists and politicians took occupies center front in the lists of  priorities for the countries in terms of finding solutions to the rapid scientific and radical them. and that transport costs constitute an important component of total costs borne by the municipal districts in the process of disposal of solid waste, so any improvement in the

This study aimed to provide a theoretical framework for the impact of the Turkish intervention in northern Syria and the extent of its impact on the relations between the two countries.

It also sought to answer the study's main question: What is the impact of the Turkish intervention in northern Syria on Turkish-Syrian relations during the period 2011-2019 ?.   

In this study, the historical method, the descriptive method, and the systems analysis method were used, with the aim of arriving at an accurate and realistic understanding of the Turkish-Syrian relations.

The study reached a set of results, the most important of which was that the Syrian-Turkish relations are based on interests, and that all alliances and

Objective: To evaluate nurses' practices toward coronary artery bypass grafting (CABG) patients in the
intensive care units (ICU) and to find out the relationship with some vanables.
Methodology: A purposive sample of (50) staff nurses was selected out of three hospitals for cardiac surgery.
The study instmment consisted of two major sections was constructed. It is based on the review of literature.
First it is concerned with demographic data for nurses; and the second section is observationaL tool (checklist) is
composed of six parts in which there mere (78) items. Reliability and validity of the observational checklist were
determined through the analysis of a pilot study.
Data were collected through the use of the

In light of the increasing interest in Child-rearing in nurseries and kindergartens and the most important experiences gained by the child at this stage that form the basis for the subsequent stages of her/his physical mental and social growth.

The significance of the research concentrates the need to asses the affecting variables on the child growth to create opportunities for her/him to have intact rearing.

The research also aims to classify these variables at each age level and highlight its moral role.

The problem of the research is the lack of clarity of different variables impact of the child growth in different age levels in nurseries and kindergart

Background: Bone density is a major factor that affect mini implant primarily stability; no Iraqi studies have evaluated bone density related to mini-implant placement for orthodontic anchorage at age 13 -15 years. The present research aims to evaluate gender, side and site differences in the bone density at various orthodontic implant sites for the maxillary alveolar bone. Materials and methods: Twenty nine individuals (16 males and 13 females) had subjected to clinical examination, then 64-multislice computed tomography scan data were evaluated and bone density was measured in Hounsfield unit at 21 points (9 points for each side and 3 points between the right and left central incisors) . Results: The results obtained showed that there ar