Abstract

That Iraq's dependence on the revenues of the oil product in financing its development programs and growth rates , Making the economy affected by external forces represented by fluctuations in crude oil prices in the global market, Which is directly reflected on the performance and efficiency of the Iraqi economy.

The study adopted its objectives to analyze the time series for the period (1988 - 2015) through the use of standard and statistical methods, Four standard models were estimated to reach those targets, Where the results of the stability test showed instability of most variables at their original level, But to achieve stability when taking the first differences, While the result

The D.C electrical and thermoelectrically properties of randomly mixed isolator – electrolyte system as (Al/ PVC – LiF/Al) junction consisting of polyvinyl chloride (PVC)resin reinforced with Lithium Fluoride (LiF) powder were studied. A comparison is made the properties of (PVC) material with varying percentage of (LiF) powder (0%, 30%, 50%, 80%)to find out the effect of reinforcement of isolator material. The composites dissolving in 10ml form tettraHaedroflourn (THF) and Solution were the castled in Petri dish and Laved it dry in the air, The out coming Sample were disc - Like shape of a diameter of about 3cm and thickness reneged between (0.01- 0.018) cm . The composites dissolving in 10ml form tettraHaedroflourn (THF) a

The most common form of childhood cancer is leukemia, Calculation for more than one third of all childhood cancers among those ages 1 day – 14 years. The diseases of leukemia are worldwide, it occurred in both genders from male and females and in all age. A total of 80 different samples of patient children were collected from the central teaching hospital of pediatric in Baghdad. Obtained during the period from 1st Sept. 2019 till the 31 th of Aug. 2020. Each isolates identification by using Vitek 2. Isolated organism in leukemic children show 18 (22.5 %) gram positive and 62 (77.5 %) gram negative from the total sample 80 (100.0 %). The percent of male is 45 more than female which represents 35 in most age groups between age (1 d

This research aims to demonstrate the impact of the going concern assumption in different accounting applications to provide a realistic look and more accurate result of activity and financial situation, as well as determining the responsibility of the Company's administration in compliance with the going concern assumption during the preparation for their financial statements, and to clarify the concept of integration between internal audit and external audit about going concern assumption, besides its importance and usefulness on the work of both of the internal auditor and the external auditor, as well as on the company under auditing process.This research purports preparing an internal audit program, including a set of auditing actio

This study was conducted to determine the ability of water treatment system (Vortisand) to reduce some chemical and physical properties for tigris river raw water, It consisted of turbidity, electrical conductivity, pH, total hardness, calcium Hardness as well as temperature in order to determine the unit`s efficiency for reducing their concentration as compared to those in the water produced by some classical potable water projects (Dora and Wathba) in Baghdad. Samples were collected during the cold months (December 2016 and January 2017) and during the hot months (May and June 2017). The results showed that this system has the ability to reduce some properties such as turbidity, the values were 215NTU in raw water and decreased to NTU

The research aims to study and definition of the concept of creative accounting and motives adopted by the management of companies to achieve their own goals and their impact on the reliability of the financial statements and the tax settling accounts and whether that tax administration is able to detect and limit the creative accounting practices and impose legal sanctions deterrent against companies The research has come to a set of conclusions, including:

1. The administration motives in the use of creative accounting methods, some internal motives related to the interests of the administration in maximizing profits to increase incentives and rewards, others are external, such as the impact on stock prices or reduce the am