The relationships between the related parties constitute a normal feature of trading and business processes. Entities may perform parts of their activities through subsidiary entities, joint ventures and associate entities. In these cases, the entity has the ability to influence the financial and operating policies of the investee through control, joint control or significant influence,  So could affect established knowledge of transactions and balances outstanding, including commitments, and relationships with related to the evaluation of its operations by users of financial statements, including the risks and opportunities facing the entity assess the parties. So research has gained importance of the importance of the availability

Molar conductivity of ascorbic acid (AA) with some α–amino acids (glycine (Gly), methionine (Met), cysteine (Cys) and tryptophan (Trp)) in aqueous solution was measured at range temperatures from 298 K to 313 K. Λ_o. The limiting molar conductivity, K_A, the association constant was calculated using the Shedlovsky method, and R, the association distance calculated by Stokes–Einstein equation. The thermodynamic parameters (The heat of association ΔH^o, the change in Gibbs free energy ΔG^o, the change of entropy ΔS^o), and (ΔE_S), the activation e

The problem of generated waste as a result of the implementation of construction projects, has  been aggravated recently because of construction activity experienced by the world, especially Iraq, which is going through a period of reconstruction, where construction waste represents (20-40%) of the total generated waste and has a negative effect on the environment and economic side of the project. In addition, the rate of consumpted  amounts of natural resources are estimated to be about 40% in the construction industry, so it became necessary to reduce waste and to be manage well. This study aims to identify the key factors affecting waste management through the various phases of the project, and this is accom

The research focuses on determining the role of customer relationship management in improving financial performance by surveying the opinions of a number of employees of a number of Iraqi private banks. The customer has become the focus of attention and the most important factors of success and profitability and competition. Therefore, decisions related to the customer are important decisions that support the process of making, And follow-up of administrative decisions, including financial decisions aimed at improving the financial performance of banks and distinguish them from competitors.    Thus, the techniques used in customer relations management programs to collect, analyze and use data and information have beco

Background: Patient satisfaction is of increasing importance and widely recognized as an important indicator of quality of the medical care. There was no homogeneous definition of patient satisfaction, since satisfaction concerns different aspects of care or settings, as well as care given by various professions.

Objective: The objective of this study is to assess the patients’ level of satisfaction with diabetes care and to identify the underlying factors influencing it.

Methods: This cross-sectional study had been conducted in the Specialized Center for Diabetes and Endocrinology in Baghdad Al- Rusafa 2018. Where150 type two diabetic patients attending their follow-up

The research problem lies in identifying the challenges facing spreading the culture of peace in Iraq, and the most important factors of its instability from the point of view of leaders and intellectual elites.The research derives its importance from the fact that the peace imposed by justice leads to a stable Iraq and a prosperous future.

The study aims to identify the most prominent challenges and obstacles created by wars and faced the process of spreading the culture of peace and instability in Iraq, and to shed light on the reasons leading to the employment of the capabilities of community leaders in spreading the culture of peace.The objective of the current research is to identify the challenges of spreading the culture o

     An interpretative study of the two-dimensional seismic data of the Afaq area was conducted using the Petrel 2017 software. 2D seismic reflection sections are used to give a structural interpretation of Afaq structure based on synthetic seismogram and well log data. Three reflectors, Zubair, Yamama, and Gotina Formations, were selected. These reflectors are defined from well west kifl (wk-1), Where located adjacent to the study area. Structural maps of the Zubair, Yamama, and Gotnia formations are prepared and interpreted, including TWT maps, Average velocity maps, and depth maps. The studies concluded that the Afaq structure area does not contain main faults, but secondary faults with short and limited extensions

This research asks what are negative social behaviours in the Kurdistan Region of Iraq (KRI) raised by the talk shows on the (NRT) channel? Furthermore, it aims to identify the most significant themes addressed by talk shows on the (NRT) channel regarding negative social behaviours in the KRI by using the content analysis approach through non-random purposive sampling to understand the dialogue contents that dealt with this subject. This study has reached a set of results: through its talk shows, the (NRT) channel attempts to create a media vision about the spread of negative social behaviours in the KRI and stand up to the dangers associated with these behaviours. At the same time, those programs tried to marginalize the behaviours that

     Diabetes mellitus is a form of metabolic disorder where patients are incapable to organize glucose metabolism. The most common types are Type I and Type II, constituting about 10% and 90% of cases, respectively. The cause of type I diabetes, which usually spreads in children and adolescents, is the disability of the endocrine system to produce insulin. On the other hand, The most common type of diabetes,  type II diabetes, is often presented in adults. It is usually presented as a collection of insulin deficiency and insulin resistance. This work was done to estimate the count of microbiota in diabetics to find an appraoch for detection and follow-up treatment. The count of two types of bacteria Lactobac