This research aims to show the most important approaches applicable in forming the accounting standards , the  importance approaches used to formulate local accounting standards & the  need to cancel or develop the unified accounting system in Iraq besides activate the local auditing & accounting standards council to issue accounting standards able to save the relevance & Reliable accounting information that serve the decisions of stockholders and others of stakeholders in the incorporate companies , especially the companies listed in the Iraq securities exchange , So this study based partially on analyzing the questionnaire form which has been designed to inquiry the specialists and experts opinion about the accoun

The childhood of the most important stages throughout the human and which have been more vulnerable to various factors surrounding it and with the scientific and cognitive development in all fields surfaced many psychological phenomena that play a large role in influencing children and their behavior trends is the susceptibility of the lure of psychological phenomena which plays a major role in the social attitudes of individuals it may not be predictable so that individuals vary in between them in terms of vulnerability Balasthoa You do this only _bl that the same individual at different influenced Balasthoa different depending on the positions and this was research to achieve its objectives and that are known:
_ alasthoa The childre

The present study was designed to evaluate the immunological status in a sample of Iraqi males with primary infertility and them age range18-55 years, who were attending the Centre of Infertility and in vitro Fertilization (Kamal Al-Samaraie Hospital, Baghdad) during the period December 2008 – April 2009. They were divided into three groups; 40 patients with anti-sperm antibodies (ASA), 20 patients with Asthenozoospermia (AST) and 20 patients with azoospermia (AZO). In adition to20 fertile males was as control group. The parameters of evaluations were standard seminal fluid analysis, anti-sperm antibodies and anti-mitochondrial antibodies in serum, Therefore, two types of samples were collected from each subject; seminal fluid and blood.

The Arab Islamic Manuscripts in the science libraries humanly global heritage in different types of knowledge and science, as they were not confined to a particular flag but extended to include all kinds of science, and to facilitate the knowledge of these types of manuscripts has been necessary to operate them indexed in most libraries , because it is important in determining the size of those manuscripts and set them up and facilitate the work of the investigators, as well as the significance of indexing to know printed manuscripts in order to avoid repetition of the publication of the manuscript more than once, especially if the deployment is to be characterized by accurate scientific integrity and following the origins of the scienti

The aim of the research is to identify psychological toughness and its relationship to some coordination, physical abilities and accuracy of some basic performance skills among the players of the Iraqi junior national handball team players. The hypothesis is the existence of a correlation between psychological toughness, coordination, physical abilities, and the accuracy of some basic skills performance among the players of the Iraqi junior national handball team players. The descriptive approach in the style of correlational relations used to suit the research problem, as the community was determined by (18) players for the Iraqi junior national handball team players, while the sample was (14) players, and the samp

  The study aimed to identify the extent of contamination of some imported canned meat to Iraq through the assessment of the level of certain hormones, antibiotics and parasites which included canned food samples and different types of canned beef and luncheon meat beef and canned luncheon and canned chicken.  The results showed for the level of certain hormones progesterone hormone that has a high level of these models in terms of its value ranged from (21.7-34.5) ng/ml and either hormone testosterone was within allowable level where its value ranged from (1.4-4.4) ng/ml  As for antibiotics , there has been effective inhibitory in all canning toward the bacterium Staphylococcus aureus and Pseudomonas aeruginosa and E.Coli

The work in this research presents an experimental and a theoretical study to obtain the effect of using a low permeability geosynthetic material on the longitudinal and lateral coefficients of dispersion. This would have its effect on the contaminants migration through an isotropic, homogenous and saturated soil. The first stage of this research involves the study of the geosynthetic material and in calculating the longitudinal and lateral coefficients of dispersion for an Iraqi sandy soil by using an experimental set-up to simulate the processes. To investigate the effect of using a geosynethtic material on the dispersion coefficients, the test was conducted for each velocity that was used in the experimental work and as follows:  with

يشكل السياق جانبا مهماً في فهم الخطاب والمقصود هنا العرض المسرحي، من خلال ما يمده السياق للمتلقي من مؤشرات، يتم الاعتماد عليها في استكمال المعنى الظاهر بالمعنى المستتر، فالسياق يعتمد في الاصل على المحيط المادي الاجتماعي الذي يتم فيه التواصل وفيه يتعرف المرسل والمتلقي أحدهما على الآخر وتتبلور الصورة التي يحملها الطرفان أحدهما عن الآخر، الى جانب كونه يمثل الاحداث التي سبق لهما أن عاشاها والتبادل القولي

This research is a pragmatic study of political blame in British and Iraqi Parliaments. It aims to unfold the similarities and/or differences in terms of the pragmatic and pragma-rhetorical strategies used by British and Iraqi politicians when they exchange blame in both offensive and defensive situations. A statistical analysis is conducted to quantitatively support the findings of the pragmatic analysis. The analyses conducted have yielded different results among blame is a process composed of two stages. Each stage is distinct for its pragmatic components and pragma-rhetorical strategies. British and Iraqi MPs at the blame stage tend to utilize impoliteness as their main strategy. However, British and Iraqi MPs perform differently at the