paid recent developments in the information and communications technology and the accompanying developments in the global market to pay particular accounting information users to demand more sophistication in terms of corporate financial reporting systems, which led to the emergence of a new type of reporting (financial reporting in real time). where is the information and communications technology mainstay Nations for the development and progress, thanks to the development of technology that have made the transmission of information easily conducted and high speed to all who need it, communication is instantaneous and the flow of information via the internet dramatically exceeded the border temporal and spatial anywhere in the w

Abstract                                                                  

The aim of the research is to demonstrate the role of uncertainty in adopting the general requirements for the strategic environmental assessment of service departments in Babil Governorate and the Environment Department. By focusing on a range of environmental problems, despite the efforts exerted to deal with the environme

This study was designed to evaluate the effect of major surgery on thyroid hormones and thyrotropin in patient undergoing major lower abdominal surgery. The study included fifty patients scheduled for elective major lower abdominal surgery, the serum levels of T3, T4 and TSH were determined one day preoperatively, intraoperative, one day postoperatively, two days postoperatively, and rT3 was determined one day preoperatively, and one day postoperatively. We observed that the levels of (T3, T4, TSH) increased significantly (P<0.05) intraoperatively, one day postoperatively the levels of T3 and T4 reduced significantly (P<0.05), while TSH reduced not significantly (P>0.05), and two days postoperatively T4 and TSH returned to increase si

Our research subject (environmental impact in the cultural output of the civilizations of ancient East) the environmental impact on human civilization and how her and adapted to serve in various cultural aspects especially in ancient cultures whether punches or sculptures and other addresses as well as tracing precious stones and raw materials.  It was the environment of the civilizations of Mesopotamia and Egypt and another effective impact in drawing ancient history through human interaction and responsiveness.  The Iraqi environment was marked by poverty and cruelty on the one hand and on the other cultural elements contributed to the civilization in General and research dealing with technical and product sourcing raw materi

     This study research to Showing The impact of the integration process on the quality of Insurance service and analyze the impact financially to determine whether there is any impact on the quality of the insurance service, in addition to identifying the obstacles that impede the merger between the insurance companies, insurance and the appropriate proposals for its' application and benefit from the benefits achieved.

The importance of The study lies in the fact that it is an important and vital spotlight that is becoming increasingly important in the world to confront the various difficulties and crises that have occurred  recently in light of the liberalization of international trade, globalization a

The South Baghdad electrical station located on the eastern bank of the Tigris River south of Baghdad city was selected within the municipality of Karrada between  two  latitude ( 33⁰ 15 , 33 ⁰  18 )North  and  longitude ( 44 ⁰  27 , 44 ⁰30 ) East . The purpose of the study is to determine the contribution of the station to the effect of pollution of the Tigris water by taking water samples at the station site and two sites, one before and the other after the station, distributed over time periods of three months between each sample of water and the beginning of August and November Shabat and Mayar and analyzed water samples physically, chemically and biologic

Football is a game derived from the integration of football and tennis skills and some of the laws of volleyball and yard measurements, and since it is a newly created game must be studied and cover all aspects related to them to reach them to the highest levels. It is known that each game or sports activity should have Physical capabilities and motor skills, which is important to determine the level of technical performance where the abilities of the game contribute to mastering skills. The significance of the research in determining the standard levels of physical and motor abilities of the football players to help young professionals and the sponsors to increase the efficiency of these capabilities and thus raise the level of per

      This research investigates the type and the significant relationship between roaming management and self-efficacy and its impact on excellence in providing hotel service. To achieve this, the applied approach was adopted through  A questionnaire was designed and developed for the collected data. It has consisted of three parts. The firsts section included nine questions to measure the dimensions of management by roaming. The second section includes nine questions to measure the effectiveness of the two employees. The last section includes   12   questions to measure the excellence of the hotel service. The research sample included  43  employees' responding to this