The research aims to assess the local accounting procedures related in one of developments that have taken place, and largely on the structure of the Iraqi economic activity. But a partnership between the (public and private sector), or one of the types of joint arrangements, and through the use of the analytical method and extrapolate the reality of the accounting treatments in Company research sample. Research found to a number of conclusions that the unified accounting system applied in the economic units that deal with contracting joint arrangements formula suffers from obvious shortcomings, and reflected the common arrangements suffer from obvious shortcomings. and reflected on the quality of financial reporting, and the urgent need

Due to the deterioration of water quality within the last few years because of the increase of water consumption and the waste water production and disposal into the river The water quality in both surface and ground water resources was negatively affected .The concept of water quality index is used as a tool for water quality classification in Tigris River within Baghdad City .Twenty two parameters of pollution were selected to measure the water quality indices of Tigris river within Baghdad city .Those parameters were measured during (2000-2004)as average monthly values ,three water treatment plants were selected out of the eight water treatment plants that exist along the river.Al Kharkh water treatment plant to reflect the water quality

A total of 335 suspected fecal sample were collected from calf of cattle and buffalo with age in between (3 days to 4 months) from middle area of Iraq between November 2016 to May 2017.

The research aims to demonstrate the impact of tax techniques on the quality of services provided to income taxpayers by studying the correlational and influencing relationships between the exploited variable (tax techniques) and the dependent variable (the quality of services provided to income taxpayers), and in line with the research objectives, the main hypothesis of the research was formulated (there is a relationship Significance between tax techniques and the quality of services provided to income taxpayers) a number of sub-hypotheses emerged from this hypothesis that were stated in the research methodology, and a number of conclusions were reached, the most important of which were (through the use of the correlation coeff

Um-Al-Naaj region in Al-Hawiezah Marsh, Southern Iraq was chosen to study the environmental variations of some water characteristics during 2008, seasonally. The results showed clear seasonal changes in values of some environmental variables (temperature, depth, light penetration, turbidity, total suspended solids, pH, dissolved oxygen, reactive phosphate, reactive nitrite, and reactive nitrate), while there were no clear seasonal changes in electrical conductivity and salinity values. In addition, high nutrients concentrations and light penetration were noted. Statistical analysis showed significant positive relationship between air and water temperature; electrical conductivity and salinity. Water turbidity was significantly affecte

This paper presents the effect of Cr doping on the optical and structural properties of TiO2 films synthesized by sol-gel and deposited by the dip- coating technique. The characteristics of pure and Cr-doped TiO2 were studied by absorption and X-ray diffraction measurement. The spectrum of UV absorption of TiO2 chromium concentrations indicates a red shift; therefore, the energy gap decreases with increased doping. The minimum value of energy gap (2.5 eV) is found at concentration of 4 %. XRD measurements show that the anatase phase is shown for all thin films. Surface morphology measurement by atomic force microscope (AFM) showed that the roughness of thin films decrease with doping and has a minimum value with 4 wt % doping ratio.

Background: The occurrence of seizures in bacterial meningitis is important, as it has been reported to increase the risk of complications; however, its frequency and predictors are not well studied yet. Objective: To assess the frequency, clinical, and biochemical predictors of seizures in children with acute bacterial meningitis. Method: A cross-sectional study recruited confirmed acute bacterial meningitis cases based on positive CSF culture and sensitivity among children aged 2 months to 15 years admitted to the Central Child Teaching Hospital emergency department in Iraq. Patients were divided into two groups based on seizure at presentation time. Demographic characteristics [age, gender, residence, duration of fever and disease, prese

The Mishrif reservoir (Cenomanian - Turonian) in the Z, H, B and N oilfields in southern Iraq was investigated to clarify how nickel, vanadium, asphaltene, NSO and sulfur content affect the crude oil quality. The GC-Mass and ICP-MS analyses were used to provide fruitful hydrocarbon results. Classification of crude oil based on API gravity broadly indicates the oil's density and general properties. Typically, lighter crude oils are easier to refine, yield higher percentages of valuable products such as gasoline and diesel, and have a higher market value. Heavier crude oils require more processing and may yield more residual products, such as heavy fuel oil and asphalt. The Mishrif crude oil was classified as a medium sour crude oil c

An experiment was carried out in the vegetables field of Horticulture Department / College of Agriculture / Baghdad University , for the three seasons : spring and Autumn of 2005 , and spring of 2007 , to study the type of gene action in some traits of yield and its components in summer squash crosses (4 x 3 = cross 1 , 3 x 7 = cross 2 , 3 x 4 = cross 3 , 3 x 5 = cross 4 , 5 x 1 = cross 5 , 5 x 2 = cross 6). The study followed generation mean analysis method which included to each cross (P1 , P2 , F1 , F2 , Bc1P1 , Bc1P2) , and those populations obtained by hybridization during the first and second seasons. Experimental comparison was performed in the second (Two crosses only) and third seasons , (four crosses) by using RCBD with three repl