Concurrently with the technological development that the world is witnessing the crime of money laundering to evolve faster and with multiple methods and its economic, political and social impacts raised increasingly. And for phenomenon dangerous the international community in recent years is keen to be considered combating money laundering as a general indication whereby verification of the international response the stats and its banks and financial institutions with international requirements mandated in this aspect, so the increasing interest the governments of countries in the laws and procedures that contribute to the reduction of the phenomenon of money laundering and avoid legislation economy and the banking and financial sectors

In accounting studies, more than one method is used to measure income and balance sheets elements. One of these methods is called the fair value, which use to determine the assets and liabilities ad it includes the benefits or self-satisfaction ability. This paper aims to focus on the importance of fair value as a basis of accounting measurement and its effects to achieve the relevant characteristics by using the equation is used by (Kythreotis) in his research, And Also , Editing this equation depending on the financial data and information of Iraqi Banks as a case.

The research addresses the importance of reading and writing for sura Al-alaq and Al-qalam as they represent the main sources for all the sciences as well as ethical values. The researcher seeks to define the educational and ethical values in these two texts which related to reading and writing. To do this, the author went through different relevant literature to show the similarities and related points between them, she also shows the significant of reading and writing and the learning and teaching worth to be consider. The result revealed that the both texts assert on the educational and ethical values, and the vital role of reading and writing.  

This study focuses on the biodegradation of oxymatrine insecticide by some soil fungi isolated from four agriculture stations. The results showed that the highest degradation rate 94.66% was recorded by Ulocladium sp. at 10 days and A. niger recorded the lowest degradation rate 45.86%, while at 20 days Ulocladium sp. also showed the highest degradation rate 94.98% and the lowest degradation rate reached to 82.49% with A.niger. The mix (Exerohilum sp.+Ulocladium sp.) recorded the highest degradation rate of oxymatrine insecticide 90.22%, 88.51%, 85.34%  at 4, 8 and 12 ppm.The use of mixed isolates enhanced the biodegradation process. There is no study of oxymatrine biodegradation

This paper aims to give an overview of acculturation in the literature by means of its explicit definitions, main characteristics, and categorical process. It also foreshadows the significance of acquiring novice culture with particular connection to second language acquisition. Schumann and John Berry underscored acculturation each with its own model of acculturation. In the case of this review, you will realize that Schumann's two main aspects are firmly rooted in berry's model of acculturation as an exclusive description in relation to second language acquisition. Steven Krashen outlined acquiring language from the intellectual and linguistic view of learning, whereas Micheal Long demanded for communication in social perspective. It has

The researches to discover useful ways to represent the agents and agent-based
systems are continuous. Unified Modeling Language (UML) is a visual modeling language
used for software and non software modeling systems. The aim of this paper is: using UML
class diagram to design treasury pharmaceuticals agent and explain its internal action. The
diagram explains the movement of the agent among other nodes to achieve user's requests
(external) after it takes them. The paper shows that it is easy to model the practical systems by
using agent UML when they are used in a complex environment.

Although the concept of difference is as old as the foundational concept of similarity, the modern (and contemporary) understanding of difference as a working notion that not only differentiates, but also approximates conflicting elements in an all encompassing system owes a great deal to the German philosopher Georg Wilhelm Friedrich Hegel (1770-1831). An idealist to the backbone, Hegel bequeathed to modern philosophy the postulation that the identity of an individual rests not in itself but in the relationship that individual‟s identity entertains with other members of society. In his classic Phenomenology of Spirit, Hegel explains how humans come to consciousness (pivotal concept in Idealism) through a strenuous, albeit apparently i

Language mirrors understanding of the same or other culture. Meaning is hardly encoded in the world community. Some linguists cannot solve language problems because of its abstractedness. Language communicators learn the second or foreign language at schools for three reasons. First, English is not their first language. Second, they have little or no educational background in experiencing what they know in another language. Third, they have not improved their communication skills in English. Analyzing the language as a mean of communication would not be learned enough without its practice. This paper gives an exclusive preview of applied linguistics. It defines the conversion of different areas of the study of language with second o

Vol. 6, Issue 1 (2025)

Education around the world has been negatively affected by the new coronavirus disease (COVID-19) pandemic. Many institutions had to transition to distance learning in compliance with the enforced safety measures. Distance learning might work well for settings with stable internet connections, professional technical teams, and basic implementation of technology in education. In contrast, distance learning faces serious challenges in less fortunate settings with inferior infrastructure. This report aims to shed light on the immediate action steps taken at a leading pharmacy school in Iraq to accommodate for the enforced changes in pharmacy education. The University of Baghdad College of Pharmacy went from less than minimal technology impl