The principle of an interview requires revenues to expenditures by linking the efforts and achievements and disclosure sufficient to result activity, in the case generate future benefits of a particular asset, this asset appears in the balance sheet to reflect with the rest of the accounting unit's assets on the strength of financial position In the absence of future benefits from the effort are so loaded effort on the result accounts that reflect the outcome of activity during a specific period if the month or be separated or fiscal year. 

The researcher reached the following conclusions:

 1- difficult to control the cash inflows and outflows as a result of the multiplicity of sources of funding.

2- wea

The current research aims to identify the problems and needs for both college of political science and college of engineering’s students. The sample was (100) male and female student. The results showed bunch of problems which could be organized descendingly, the scientific domain ranged between (2 - 2.42), the mean of the psychological domain was (2.85), the moral domain ranged between (2.2 – 2.28)m the problems of study earned (2.30), the material domain got (1.95), the medical and social domain obtained (1.925), and finally, the family domain received (1.887).

New derivative molecular absorption spectrophotometric methods have been developed for the determination of Al (III) , Mn (II) , individually and binary mixtures . The aim of this model of study is to obtain analytical results characterized by adequate standard of analytical figures of merits through application of derivative Spectrophotometry (dnA/d?n). The two metals acetyl acetonates are chemically stable and are widely used as catalysts . Where Interferences are probable due to very close or nearby peaks or Summits, the Zero – Crossing derivative measurement technique is used to avoid interfering effects between two metals pairs.

In the current study, wild land plant specimens were collected during the flowering and fruiting period of these plants in February, April, June, August, and October 2023 from the riparian area of the Dujail River, Salahaldin Province, north of Baghdad, Iraq. Identified and the results showed that the number of these species were: 104 species, belong to 29 plant families, Included 26 dicotyledon families with 76 genera and 96 species. The asteraceae family was the most diverse, with 30 species, followed by Brassicaceae with (12) species. Additionally, there were 13 families represented by only one species in Dujail River which included: Apocynaceae, Berberidaceae, Capparaceae, Caryophyllaceae, Convolvulaceae, Geraniaceae, Lythraceae

This paper presents an analysis of selected qualitative characteristics of pellets produced from rape straw obtained from cultivations subjected to different fertilization treatments and from mixtures of straw selected for testing with crude glycerol obtained as a by-product from biodiesel production. The assessment focused on the following qualities of the obtained pellets: Moisture content, mechanical durability, heating value and main elements, that is, carbon, hydrogen, nitrogen, sulphur, chlorine and oxygen. The obtained results indicated that the different treatment regimens applied in spring rape cultivations had a significant impact on the physicochemical qualities of the straw. In terms of the heating value, traditional fer

The aim of organizational contemporary is development man power active, in spit-of there are littlie resources. But in the Iraqi environment there are too much resources with performance inhabiting. specially in the ministry of water resources (sample of this research), about dryness and lower levels of rivers. There for this study have some important variable, it is ethical leadership & transformational leadership as (independent variable), and Perceived organizational support(dependent variable). Over here to invest with authority on the problem of research, is weakness harmony between employed perception and the pattern of leadership. We find decline in of reaction of organ compound between the variable to weaken high perf

Abstract: The research covered five chapters:       So, the first chapter definition of the research is from the introduction to the research and its importance, as the importance of the research lies in an expression of the reality of e-learning as it is one of the new patterns of the educational process and its role in enhancing communication and interconnectedness between the learners from the students ’point of view Physical Education and Sports Sciences for Girls, University of Baghdad, as for the problem The research was, and through the researcher’s acquaintance with many previous studies, references and sources, and being a student at the College of Physical Education and Sports Sciences - University of

Iraq has seen many changes at the social, economic and political levels. This led to cause many shifts in the structure of its society and imposed great challenges reflected in the behavior and awareness of that society in general and youth in particular.

Those changes made the Iraqi society undergoing the transformation of value and culture aspects formed a political awareness that caused cultural and political diversity within the family and society. A greater openness to the outside world caused by the communication revolution, as the world has witnessed during the past two decades, has helped in making that change. Iraq had its share of media and political openness, which were included after the US occupation in 2003. As a re

Objective: The aim of this study is to determine the means and the difficulties faced by students of
nursing maternal and child health nursing / College of Nursing / University of Baghdad in obtaining scientific
information in practical training.
Methodology: A purposive sample of (100) Nursing college student - Maternal and Child Health Nursing
Department were selected. Data were collected through the use of the questionnaire form during the
period from the November 2010 to April 2011. Descriptive statistical procedures were used to analyze the
data.
Results: The results showed that the highest percentage of members of the study sample aged between
(20-21 years), females are the most inhabitants of the city of Ba

Background: The size of the nasopharyngeal airway was believed to have an important role in the development of the dentofacial structure. This study was carried out to test the relation between the nasopharyngeal dimensions with some dento-cranial measurements in class I and II jaw relationship. Materials and Methods: This study was done on 60 subjects (30 males and 30 females) at age range 18-25 years. Cephalometric radiograph has been taken to each subject and the measurements were recorded. The sample was divided into two groups, class I skeletal relationship (15 males and 15 females) and class II skeletal relationship (15 males and 15 females). Comparisons between the different study groups were undertaken. Results: In class I skeletal