This research aims to identify the impact of the selective model in acquiring the concepts of Kurdish grammar among female students in the eighth grade, and to achieve the goal of research, the researcher selected the experimental design with partial control  and dimensional testing; the sample includes basic schools in the Chim district of Chamal/ Sulaymaniyah and randomly selected the basic school (Maha Bad) to be the field of application of the experiment and the random drawing method was chosen: two out of three sections and the number of students of the two sections is (75) students; section (C) represents the experimental group that studied the rules according to the selective model and its number is (37) students, while secti

This research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock Exchange. Researchers relied on analyzing the financial statements of 10 listed companies for years 2016 – 2019. Researchers used the Ohlson price model to test the relationship between accounting information and value relevance. The research indicated that there is a significant relationship between the adoption of IFRS 9 and the relevance of the value of the earnings and the book value, but the earnings information is more relevance than the book value information, it is due to the interest of investors in the income statement in making investment decisions.

Background: The roles of AI in the academic community continue to grow, especially in the enhancement of learning outcomes and the improvement of writing quality and efficiency. Objectives: To explore in depth the experience of senior pharmacy students in using artificial intelligence for academic purposes. Methods: This qualitative study included face-to-face individual interviews with senior pharmacy students from March to May 2023 using a pre-planned interview guide of open-ended questions. All interviews were audio-recorded. Thematic analysis was used to analyze the data. Results: The results were obtained from 15 in-depth face-to-face interviews with senior pharmacy students (5th and 4th years). Eight participants were male, and seven

The importance of the research from a practical point of view lies in the fact that it presents a set of statistics and data that give a clear picture of how the Iraqi newspapers (the subject of the study) deal with the visit of "Pope Francis" to Iraq ، and what are the most prominent indicators and manifestations of that visit in promoting societal peace among the Iraqi public. From a scientific point of view، the research provides another scientific addition to the media library، especially with regard to journalistic treatments and methods of framing the Arab international press for the subject of the visit، which could be a starting point for other researchers to complete qualitative research in this field. The research prob

One of the globalization results is (VAT) , so it is important to consider its        results and impact on the tax system.    

     The Iraqi economy having wittnisd an acute transition period , still in need for a better care in aim to back it, especialy from the tax system.

The research is concerned with the (VAT) and its details –And for five chapters all the problomes connect are displayed .But yet the new system does not comply with the modern development and this is one of the defects of (VAT) in Iraq.

The history of (VAT)was also studied mentiorned and studied.

     As a conclusion (VAT) is one of the m

The study of determing Uranium concentration in samples of teeth is the first of its kind in the Iraq . In this study Uranium concentration has been measured was (32) samples of child teeth distributed on the some of middle and south governorate of Iraq (Muthana – Dekar – Basrah – Najaf – Karbalah – Waset – Babel – Baghdad) . The Uranium concentration in teeth samples has been measured by using fission tracks registration in (CR-39) track detector that caused by the bombardment of (U235) with thermal neutrons falx from (24Am.Be) neutron source that has flux of (5x103n.cm-2S-1). The result obtained show that the Uranium concentrations in governorates were (0.18ppm), (0.172ppm), (0.160ppm), 0.150ppm) (0.89ppm), (0.07ppm) , (0.