This study aims to identify the concepts of financial crisis and its reasons of creation , also explain the effects of the accounting disclosure and the International Accounting Standards in current financial crisis, In addition to,  indicate the role of accounting in the reform of the financial system from the impact of financial crisis.      

       The  methodology of this study orientied to two main aspects, the first is an identifying approach through exploring the opinion of financial experts, the second aspect is based on an analytical approach to satisfy the requirements  of experts to get there opi

The aim of the research is to demonstrate the impact of the dimensions of the marketing vigilance represented by (environmental scanning, diagnostic capacity, validity and decision-making) and to attract deposits represented by (customer relationship management strategy, distribution strategy (location), promotion strategy), as the research was applied in each of Banks (Assyria International, Iraqi Middle East Investment, Business Bay, Iraqi Investment, Babel, Al Mansour Investment), and the questionnaire was adopted as a main tool for collecting data and information from a sample of (110) who are in the position (department manager, department manager, assistant Section Director, Division Officer, Unit Officer), and the statistical prog

The Mesopotamian soil is muddy and fertile, and so from ancient eras Iraqis used mud in their building, settlements and architecture in different methodologies according to the nature and the function of the building that was either in its pure form or by mixing it with other materials such as straw . also as raw bricks in different ways either for the whale building or parts of it, or for the finishing parts such as roofing for instance. In this research these different forms and methodologies will permeate through out a chosen examples of historical building, rural buildings and settlements and ancient buildings as well as some current uses of mud in the structures and building in standing cities, this in order to conclude some

    This study was based on the determination of aphid species that infested Chrysanthemum sp. (Asterales, Asteraceae) in the middle of Iraq; five aphid species belong to subfamily Aphidinae were recorded: Aphis fabae Scopoli, 1763, Aphis gossypii Glover, 1877,  Coloradoa rufomaculata (Wilson, 1908), Macrosiphoniella sanborni (Gillette, 1908) and Myzus persicae (Sulzer, 1776). A. gossypii was the most dominant species throughout the study period while M. persicae  is the lesser species.

    A summary of  the main taxonomic characters is presented here and a pictorial key which was designed to separate aphi

l development in addition to environmental reform, which is not possible at its best, and from this the faculties of physical education and sports science realize the scale of the problem and its importance in the development of society that this all puts on the faculties of education Physical and sports sciences are a very difficult task and an end in holiness, for it is the responsibility of the human development service and its leadership, because the community leaders and its elites are those who value their direction and future more than others. The importance of this study comes from the goal of sustainable development to maximizing pain. The net gain from higher education while ensuring the preservation of the quality of reso

The current investigation included study of leaf surface epidermis beside indumentum for the species Galium aparine L., G. ceratopodum Boiss, G. setaceum Lam., G. spurium L., and G. tricornatum Dandy, the study showed that paracytic type of stomatal complex is the only type occur in leaf. The indumentum compose of eglandular hairs vary in their apices, length and occurrence of different part of plant body

Trials were carried out in the middle of Iraq ( 3 different sites ) during 2009 to detecation and determined the seasonal occurrence of Agriotes lineatus L. Three YATOR funnel traps were used in each of these sites which baited with the specific pheromone of A. lineatus from the first of March to the end of October in the College of Agriculture - Abu- Ghraib / Provenance of Baghdad and AL-Nile / Provenance of Babylon , while in AL-Radhwania was used through May- June. Pheromone dispenser were changed every 6 weeks in each of these traps . Males of A. lineatus were found in all of the three sites , and the total number capture were 208 , 897 and 57 male / 3 traps / season in College of Agriculture , AL-Nile and AL-Radhwania respectiv

Diabetes mellitus is a global problem nowadays due to increase the disease cases all over the world, in both the developed and developing countries which may affect the quality of life (QOL ) of diabetic patients. This study was conducted to assess the quality of life of patients with type 2 diabetes mellitus (DM) and to determine some selected clinical and sociodemographic factors that affect the quality of life of these patients in Al Hila city-Iraq. This was a cross sectional study in which 100 patients with type 2 diabetes mellitus attending diabetic outpatient clinics of Merjan Teaching Hospital-Al Hila. To assess the quality of life of those diabetic patients, the World Health Organizations Quality of Life Assessment (WHOQOL) was a

Three scolopacids out of 150 are found infected with Haemoproteus scolopaci Galli-
Valerio 1929 and H. tringae n. sp. A detailed description of the new taxon is presented along
with a comparison of the diagnostic measurements between the two species.