The main aim of this paper is to explain the effect of the aggregation accounting information on the financial, investment, and operational, managerial decision-making and the evaluation of the financial statements after aggregate. The problem of this study is represented in administrative decision-making that takes place under differentiated accounting systems operating within a governmental economic unit that seeks at the same time to achieve a unified vision and goals for the organization. This study was conducted at the College of Administration and Economics /University of Baghdad, and it represents a sample from a community of governmental economic units that apply differentiated accounting systems. The study method is repr

Background: Breast cancer account for 29% of all newly diagnosed cancer in female and is responsible for 14% of cancer related deaths in women. Breast cancer is basically detected either during a screening tests, before symptoms have appeared, or after a woman notices a mass. Overall risk doubles each decade until the menopause, when the increase slows down or remains stable.
Objective: to find the correlation between the tumor size and grade and involvement of axillary lymph node.
Patients and methods: a continuous prospective study of 50 patients from 1st January 2016 to 1st January 2017 in Baghdad teaching hospital at 1st surgical floor, where almost all patients with breast cancer operated on by modified radical mastectomy and

     The aim of this  paper is to discuss the influence of nanoparticles and porous media, and magnetic field on the peristaltic flow transport of a couple stress fluid in an asymmetric channel with different wave forms of non-Newtonian fluid. Initially, mathematical modeling of the two dimensions and two directional flows of a couple stress fluid with a nanofluid is first given and then simplified beneath hypothesis of the long wave length and the low Reynolds number approximation. After making these approximations, we will obtain associated nonlinear differential equations. Then, the exact solutions of the temperature distribution, nanoparticle concentration, velocity, stream function, and pressure gradient will be calculated. Fin

The exchanges in various fields,like economics, science, culture, etc., have been enhanced unceasingly among different countries around the world in the twenty-first century, thus, the university graduate who masters one foreign language does not meet the need of the labor market in most countries.So, many universities began to develop new programs to cultivate students who can use more foreign languages to serve the intercultural communication. At the same time, there is more scientific research emerged which is related to the relationship between the second and third languages. This humble research seeks to explain the relevant concepts and analyze the real data collected from Shanghai International Studies University in China, to expl

The research tacklets the role of risks arising from the excessive use of derivative contracts for trading in financial crises, including the recent global financial crisis in (2008) which is known the mortgage crisis.

   In order to prove the hypothesis of the research, the risk index of derivative contracts has been chosed as expressed in the measure of (value at risk) to be the main field for testing the hypothesis of research. The duration of the contract  has been also chased  for (15) years between the years (2001- 2015), the period preceding the global financial crisis, while the second represents the period of time that followed. The research reached a number of conclusions, bu

     In the Iraqi population, a high incidence (82.7%) of rheumatoid arthritis (RA) has been reported among the suspected patient. Many investigators studied the microbial infectious present in Iraqi patients with RA; however, to the best of our knowledge, there is no previous study detected the CMV DNA and antibodies to RA disease. Hence, the current study aimed to investigate the presence of CMV DNA and antibodies in Iraqi RA patients. A total of 58 blood samples were collected from patients with clinical signs of rheumatoid arthritis, along with 32 samples of apparently healthy individuals as a control group. These samples were tested for rheumatoid factor (RF), CMV IgM antibodies and viral DNA during the acute and

The purpose of this study is to examine the effect of human resource diversity management practices on achieving entrepreneurship in Jordanian public universities. To achieve the aims of the study, a well-designed questionnaire was used for collecting data. The population of the study was (7433) faculty members (including different ranks such as professors, associate professors, assistant professors and lecturers) in Jordanian public universities. The study sample was selected through the use of a random sample, the questionnaire is distributed to a sample (of 400 with the percentage of 5%) selected by using a random sampling (350) copies of the questionnaire were collected, reaching about (87.5%) out of the sum total of the dist