This study dealt with the concept of partnership, explaining that this term, has many definitions, and included in the legislation of the majority of countries, and addressed by many scholars, researchers and thinkers.  All this is due to the importance of its role in providing the necessary financing for the establishment, implementation, development and maintenance of projects, financing from the private sector, away from the state budget, or borrowing from abroad. It explained the relationship between the partnership system and the progress of developing countries, explaining that this system provides the necessary financing for the basic projects needed by the state, from two sources, the first is a set of objectives, which work

Background: Helicobacter pylori represents the major etiologic agent of gastritis, gastric and duodenal ulcer disease and can cause gastric cancer. Diagnostic testing for Helicobacter pylori can be divided into invasive and non-invasive techniques based upon the need for endoscopy. Serological test is one of the non – invasive tests although measuring these antibodies is not reliable method of diagnosis but may be used in certain condition.
Objectives: To evaluate serum IgG antibodies against Helicobacter pylori by ELISA technique.
Patients and Methods: The current study consisted of 115 patients (74 males, 41 females) attending The Gastrointestinal tract Center and Gastroscopy department in Baghdad Medical City and was subjected

he research specifies important subjects which contribute in improvement of productive performance in industrial companies through study and analysis of relationships and effect between dimensions of physical work environment and industrial operations flexibility in the leathers industries company. To reach these goals the information are collected is questionnaire prepared for this purpose as a tool to analyze the practical results and are recorded for a sample of 118 persons from employees. The research uses the statistical methods and analyzes the information by using SPSS system. The research reached to many conclusions; the important one is the weakness of the company to make in to account the physical envir

The research aims to contribute to the consolidation of scientific knowledge of compliance control and its role in verifying the proper disposal of funds to manage the wheel of the economy towards achieving targeted development and preserving public money, as well as clarifying the role of tax revenues in strengthening the public treasury and achieving social justice. The analytical descriptive approach was adopted in the process of analyzing The quantitative data collected through personal interviews, and the research reached a set of conclusions, the most important of which is the contribution of compliance control according to its three principles. (Transparency, accountability, and inclusiveness) on the availability

Abstract :-

The aim of the research is to explain the role of quality costs their  importance and their classification, and to clarify the most important tools that help to reduce costs.

In order to achieve the objective of the research and test hypotheses adopted the descriptive approach, as well as the adoption of the analytical approach in the study of applied data has been relied upon in providing data on the financial and production reports of the research sample company, the data were used to study and analyze financial and productivity reports . A number of conclusions have been reached the most important being the following

Background: Plants used in folk medicine for
the treatment of peptic ulcer diseases is a very
promising approach to overcome the limitations of
classical medicines.
Aim: To explore the efficacy of medicinal
plants, namely turmeric, garlic and marshmallow,
in eradication of H. pylori.
Methods: This prospective study was carried out
on 225 of well-known dyspeptic patients who were
divided into four groups; a control group (received
classical medical therapy) and three other groups
that received one of the three medicinal plants,
plus the same therapy used in the control group.
The follow up was done by using a questionnaire
form, endoscopic examination, and determination
of serum levels of anti

The Industrial Banks in most countries in the world plays an essential and vital role in developing the industrial sector due to its effective importance in the economic and social development. The research aims to study the ability of the Industrial Bank of Iraq to the growth and development of the mixed industrial sector companies through loans granted to them. In addition, the research seeks to study credit policies pursued by the Industrial Bank of Iraq to finance the mixed industrial sector companies. The data of the research has been collected from the financial statements of the Industrial Banks of Iraq  for the period 2007-2011, and by means of questionnaire distributed to a sample of the mixed industrial sector companies in

     The quality of the financial reports depends on set of accounting standards ,most of wich have been studied for the purpose of ascertaining the relationship between the standard used and the quality of the financial reports that contribute significantly to improving the financial performance of the institution, Research aims to detect the relationship between forensic accounting and the quality of financial reports, The research included a key hypothesis that forensic accountability could be applied to improve the quality of financial reporting, A sample of gentlemen (external auditors, tax assessors, judges, university professors, shareholders)  (45

Iraq is currently the third largest oil reserves in the world after Saudi Arabia and Iran, which is estimated at (115) billion barrels, in addition to the gas reserves of (119) trillion cubic meters so foreign oil companies have been competing for contracts to participate in production and technical service for years to sign the cost of operations The high productivity, which is based on the payment of the term, which leads to raising the cost of production per barrel, which comes mainly from the employment of foreign workers with high salaries and the provision of local services of high standard and purchase of commodity and consulting services worth hundreds of millions of dollars. And the presence of maneuvering and manipulation by fo

Ecosystems provide humans with services that include benefits from food, fresh water, climate regulation, and socio-economic assets. The Mesopotamian marshlands are among the largest wetlands in the Middle East and they provide various benefits. However, ecosystem services of the Marshlands are consistently undervalued in national economic analysis and decision making. This study focusses on the Central Marshes, the first National Park in Iraq, and is the first attempt at valuing a series of ecosystem services from a valuable natural ecosystem in Iraq. We adopted the Toolkit for Ecosystem Services Site-Based Assessment (TESSA) for the determination of biophysical and economic values of services at the site level. Data on key ecosystem se