The research aims to identify small and medium enterprises in accounting thought in terms of definition and concept, and this international financial reporting standard for small and medium-sized enterprises (SMEs) in the theoretical aspect. As for the practical aspect, the small and medium-sized enterprises standard has been applied to the financial statements of the company in question, the preparation of the opening entry on the date of the transition, the requirements of measurement and the accounting disclosure on the date following the application of the standard, and the preparation of the company's financial statements and the accompanying explanations according to the standard of small and medium-sized enterprises. The r

The importance of the current research lies in the importance of teaching competencies and the ability of the teacher to deal and success in his educational career. The research aimed to identify the degree of teaching competencies according to Hermann model of physical education teachers in Baghdad governorate. The descriptive method using the survey method was used on a randomly selected sample of 462 teachers and 314 school principals. After the completion of the survey, the Hermann scale forms were distributed to the teachers. The forms of the teaching competency scale were distributed to their school principals as the direct supervisors of the teachers' evaluation. After completing the survey, the results of each scale were classified

The present study aimed to demonstrate the extent to which the activity of a number of enzymes and genetic variation of β-globin genes were affected in the blood of 65 children with β - thalassemia major of both sexes. The patients, with an age range of 2 – 15 years, were registered in the Thalassemia Center at Ibn Al-Atheer Teaching Hospital for Children in the city of Mosul / Iraq. They were under continuous treatment after being diagnosed by specialist doctors. The study also involved 30 healthy children of both sexes with the same age range who were considered as a control group.

       The results showed significant increases (p≤0.05) in the activities of alanine transaminase (ALT), aspart

Toxoplasma gondii is intracellular parasites, which infect a large proportion of the world's population, but uncommonly causes clinically significant disease .The present study was performed to estimate the prevalence of toxoplasmosis in Iraqi male. Venous blood samples were collected from healthy male age between (18-57) years attended the National blood transfusion centre in Baghdad from Oct, 2011 to Jan. 2012. Latex agglutination test (LAT) and Enzyme linked Immunosorbant Assay (ELISA), were used to detect anti-Toxoplasmosis IgM and IgG antibodies. The results showed significant differences between seropositive toxoplasmosis infections between LAT, 136/400 (34%) and ELISA - IgG, 121/400 (30.25%). The blood group phenotypes of the infe

    Three different rotational speeds (800, 1000 and 1250 rpm) and traverse speeds of (0.42 mm/sec) at a constant taped pin have been employed to produce the stir zones generated from friction stir processing (FSP) of near eutectic Al- 14 wt.% Si alloy. The processed samples were thoroughly analyzed macroscopically and microscopically. The as-cast microstructure of eutectic (α Al+ Si) and primary Si were fragmented to produce spheroidization of small size of Si and deformed matrix. The stir zones showed an increase in hardness from around 45-50 Hv for as-cast to 40-65 depending on the variables applied. All the processed samples were characterized by advanced and retreated regions with large single piping defects formed m

Sixteen water samples were collected from the operation units of the Al-Quds
power plant, north Baghdad city and the surrounding trocars, surface and
groundwater, and analyzed to assess the resulting pollution. The samples were
analyzed for heavy metals (As, Cd, Cr, Cu, Mn, Mo, Ni, Pb, Sb, Se, U and Zn) by
using inductively coupled plasma- mass spectrometry (ICP-MS). The results were
compared with local and international and standard limits. Heavy metals analysis of
the water samples shows that water of operation units and trocars have mean
concentrations of As, Cd, Cr, Cu, Mo, Pb, Sb, Se, U and Zn were within or lower
than the national and world limits, while Mn and Ni were higher than these limits.
Concentrat

    In this survey, there are 14 species belonging to 14 genera, nine families and two orders, collected on Macrofungi from Tikrit city, Salahadin Governorate, North Central of Iraq. The members of Coleoptera were more abundant than flies on Macrofungi.

    The family of Ciidae and Leiodidae (Order, Coleoptera), Mycetophilidae (Order, Diptera), and 6 species are recorded for the first time for insect fauna of Iraq.