The research aims to show the possibility of adopting the market approach to measure the fair value of biological assets in Iraq, by applying to a sample of the company listed on the Iraq Stock Exchange, where the Middle East Fish Production and Marketing Company was selected from among 7 companies representing the agricultural sector in Iraq, and according to the availability of data and for five years, the financial statements were presented of the measurement and disclosure of  biological assets at fair value according to the market approach, One of the most important conclusions reached by the researcher is the The possibility of measuring and disclosing biological assets at fair value according to the market approach in the Ira

In this study the assessment radon concentration in sludge of Oil
Fields in North Oil Company (N.O.C.) of Iraq have been studied
using CR-39 solid–state nuclear track detector technique. A total of
34 samples selected from 12 oil stations in the company have been
placed in the dosimeters. The average radon concentration was found
to be 162.29 Bq/m³ which is fortunately lower than the standard
international limit. The potential alpha energy concentration and
annual effective dose have been calculated. A proportional
relationship between the annual effective dose and radon
concentration within the studied region has been certified.

Three hundred and fifty five patients with hepatitis were investigated in this study all cases gave negative result with HBs Ag , IgM-anti HCV , IgM-anti HEV, IgM-anti HDV and anti-HIV tests . The frequency of IgM-anti HAV was 113 and the percentage was 32 % in all ages but when these patients divided into five groups dependent on ages. The highest percentage of IgM-anti HAV was (45%) in age <10 and the percentage declined with age increase till to 9% in age >41 year.

This research focuses on detecting the financial corruption cases in Iraq in light of adoption the strategic audit, the paper deals with the problem of the proliferation corruption cases particularly financial in Iraq and dramatically in the presence of audit and control devices as well as inspection and integrity devices, which indicates the existence of deficiencies and weaknesses in those devices in the implementation of audit and control functions in order to detect the corruption cases in the economic units in Iraq.

Stems objective of this research through the provision of approach of strategic audit concepts and indicate the extent importance of adopting of strategic audit as a means to detect the f

To describe changes in attitudes and expectations of labor over the previous six decades, comparing the Iraqi generation who labored at home without medical assistance with their descendants.

Three series of monomers, polymers and thioester cyclic compounds containing 4H-1,2,4-triazol-3-thiol moiety were synthesized and examined for their liquid crystalline properties. All monomers, polymers and thioester compounds were characterized by elemental analysis and FTIR, 1 H-NMR and mass spectroscopy. The phase transition and mesomorphic properties were investigated by polarized optical microscope (POM) and differential scanning calorimetry (DSC). The monomer with terminal phenyl substituent display dimorphism nematic and smectic A (SmA) mesophases. The corresponding polymers derived from acrylic and phenyl acrylic acid monomers show nematic mesophase. The only thioester cyclic compound derived from terephtaloyl chloride show nemati

Background: The main purpose of this study is to find if there is any correlation between the level of C-reactive protein (CRP) in gingival crevicular fluid with its serum level in chronic periodontitis patients and to explore the differences between them according to the probing depth. Materials and methods: Forty seven male subjects enrolled in this study. Thirty males with chronic periodontitis considered as study group whom further subdivided according to probing depth into subgroup 1 with pocket depth ≤6mm, subgroup 2 with pocket depth >6mm. The other 17 subjects considered as controls. For all subjects, clinical examination where done for periodontal parameters plaque index (PLI), gingival index (GI), bleeding on probing (BOP),