The research aims to delve into the nature of international financial reporting standards and the unified accounting system adopted in the Iraqi environment and financial ratios in the theoretical side. In the practical aspect, the results of some financial ratios of Basrah Gas Company were compared with the adoption of the financial statements prepared on the basis of the consolidated accounting system with the prepared financial statements Based on the International Financial Reporting Standards (IFRS). The research has reached a number of conclusions, including a difference in the accounting rules and practices between IFRS and the consolidated accounting system in force in Iraq. The adoption of IFRS has led to a decrease in profitabi

This research is determined by the study of  the " cognitive references of the directorial imagination and modeling of  the theatrical actor performance ." it has described an Iraqi theatrical model, The research began with the great importance of the director's imagination as the basic premise for crystallizing the  director's vision according to its cognitive references in creating a solid performance model based on the aesthetic, intellectual and technical bases, It is also contributes to the formation of the theatrical show as a technical framework that presents the show in one unified fabric.

The research sought to reach through the problem of research, which is in the question of: What is the modeling of the

Abstract

The current research aims to clarify the role of local policies on the performance of the province of Baghdad, after studies proved practical experience what those policies of the major role and effect on the lives of citizens, as well as alleviate the burden on central government, which make a lot of states give local governments broad powers and her specialty funds for the exercise of its vital role and actor in various joints of local development, research has indentified a problem in a number of questions such as: do you have the policy of the provincial council of local qualified and able to influence the performance of the province? What are the main forces of powerful and implementation of policies at all

Thermal and catalytic pyrolysis of waste plastics in an inert atmosphere has been regarded as a creative method, since pyrolysis can convert plastics waste into hydrocarbons that can be used either as fuels or as a source of chemicals.

Natural Iraqi kaolin clay was used to synthesis the NaX nano- zeolite by hydrothermal conditions with average particle size equal to 77.63nm.Thermal decomposition kinetics of high-density polyethylene (HDPE) in the absence and presence of catalysts nano NaX Zeolite was investigated. Thermal and catalytic degradation of HDPE was performed using a thermogravimetric analyzer in nitrogen atmosphere under non-isothermal conditions 4, 7 and 10 °C/min heating rates were employed in thermogravimetric anal

Background: Body image is one of the most important psychological factors that affects adolescents’ personality and behavior. Body image can be defined as the person’s perceptions, thoughts, and feelings about his or her body.

Objectives: to identify the prevalence of body image concerns among secondary school students and its relation to different factors.

Subjects and methods: A cross-sectional study conducted in which 796 secondary school students participated and body shape concerns was investigated using the body shape questionnaire (BSQ-34).

Results: The prevalence of moderate/marked concern was (21.6%). Moderate/ marked body shape concern was significantly associated

The study of sex Structure and age characteristics of an important element of the
follow-up changes between different population groups, which are connected to a large degree
the demographic, social and economic characteristics, particularly since each population
group varying characteristics in terms of age, sex entail social, demographic, cultural and
economic implications, and from that the researcher has taken from Structure of sex and age
for population in the district of Tuz Khurmatu for (1997-2012 ) the subject of consideration
and maintain compared to see the contrast between them. Qualitative Research for installation
and the age of the urban and rural areas has touched the judiciary, as well as its respects

Purpose: To determine the effect of information technology governance (ITG) under the control objectives for information and related technologies (COBIT) on financial performance is the objective of this study. Additionally, the article seeks to look into the relationships between the factors under consideration.   Theoretical framework: Information technology and operational processes are evaluated and ensure their compliance with the instructions of the Central Bank of Iraq. Therefore, the research dealt with a conceptual framework by reviewing the literature on the importance of the COBIT framework in assessing financial performance.   Design/methodology/approach: To investigate the effect of information technology; we the valu

Aim: This study aimed to compare different types of ligation methods to obtain maximum tooth movement with the least undesirable rotation. Methods: Titanium brackets bonded to acrylic canine teeth were ligated to straight stainless steel (SS) archwires using four ligation methods (figure-O and figure-8 elastics, SS ligatures, and Leone Slide ligatures). The teeth with the ligatures in place were stored in a water bath at 37ºC for 1 day, 1 week, 2, 4 or 6 weeks before testing. The teeth were retracted through softened wax along the archwire and the amount of tooth movement and degree of rotation were measured. Results: Slide ligatures showed the highest distance of tooth movement and degree of canine rotation followed by figure-O elastics

The isolation and characterization of Escherichia coli O157:H7 strains from 22 out of 174 fecal samples from petting zoo animals representing twenty‐two different species (camel, lion, goats, zebra, bear, baboon monkey, Siberian monkey, deer, elk, llama, pony, horses, fox, kangaroo, wolf, porcupine, chickens, tiger, ostrich, hyena, dogs, and wildcats) were investigated. One petting Al‐Zawraa zoological society of Baghdad was investigated for E. coli O157:H7 over a 16‐month period that spanned two summer and two autumn seasons. Variation in the occurrence of E. coli O157:H7‐positive petting zoo animals was observed, with animals being culture pos