The importance of the accounting profession in creating data and accounting information for economic resources and their sources and changes therein , through the effectiveness of this information and the degree of suitability and providing accurate and timely manner and in a form that makes it able to rationalize decisions and performance reporting , and there are several elements and behaviors control how the effectiveness of these reports and these behaviors work ethic that govern the work of management accountant when preparing performance reports , which are the ethics of the work of professional control principles and rules of accounting , legal, such as objectivity and reliability , neutrality and timeliness that must be a

For the first time in Iraq, the crustacean Ergasilus ogawai Kabata,

1992 was recorded from the gills of Silurus triostegus, Mastacembelus mastacembelus, Mystus pelusius and Acanthopagrus latus out of 12 fish species caught from Garmat Ali river north of Basrah city during the period from September 1999 till August 2000. The percentage incidence of infestations of these four fish species were 98.9%, 100%,

49.6% and 71.4% while the intensity of infestations were 417, 81.8,

3.4 and 2, respectively. No significant differences in infestations of

male and female hosts  with this crustacean were detected.

This study presents the determination of the paleostress magnitudes and orientation of Bekhme Structure in Shaqlawa area, northeastern Iraq. Paleostress analysis of slip-fault measurements is performed using Right dihedral, Lisle diagram, and Mohr Circles methods. Depending on Mohr Circles, Bott law, and vertical thickness, the magnitudes of the paleostress at the time of the tectonic activity were determined. Firstly, Georient Software was used to estimate the orientation of the paleostresses (σ1, σ2, and σ3). Secondly, using the rupture –friction law, taking into account the depth of the overburden and the vertical stress (σv),the magnitudes of the paleostresses were calculated (σ1=4500 bars, σ2=1900 bars and σ3=700 bars). &nb

Make a search on the vegetative parts of the plant local horse guilt of some elements in the Haj Omran area in northern Iraq has included recognition of certain nutrients

This research aims at know the position of Al-Jassas Al- Hanafi (D. 370 AH) of  "As-Sifat Al- Khbriya", through his interpretation: (the provisions of Qur'an), by studying his interpretation of the verses related to this issue.

The most significant results of this study that Al-Jassas did not consider the words that called: "As-Sifat Al- Khbriya" as adjectives to Allah almighty, but he consider them contained an inappropriate meaning to Allah almighty, thus it must be referred to the perfect arbitrator, so he was believe in opinion of interpretation. and interpretations of Al-Jassas for the related of the Qur'an verses relat

This work includes synthesis of some new derivatives of Schiff bases as intermediate compounds. Through the reaction 1,4- phen ylene diamine with different aromatic aldehydes substituted by many different groups in acidic medium and absolute ethanol as a solvent to obtain the Schiff bases (1a-5a). These compounds are reacted with substituted aromatic carboxylic acids and anhydride to give three types of heterocyclic compounds. The first line includes direct reaction with maleic anhydride under certain conditions to give new derivatives of oxazpine(6b-10b). The second line includes reaction of compounds (1a-5a) with 2-mercapto benzoic acid in the presence of triethyl amine as a catalyst and dry benzene as a solvent to give new derivatives

Gravity and magnetic data are used to study the tectonic situation of Kut- Dewania- Fajir and surrounding areas in central Iraq. The study includes the using of window method with different spacing to separate the residual from regional anomalies of gravity and magnetic data. The Total Horizontal Derivative (THD) techniques used to identify the fault trends in the basement and sedimentary rocks depending upon gravity and magnetic data. The obtained faults trends from gravity data are (N30W), (N60W) (N80E) and (N20E) and from magnetic data are (N30W), (N70E), (N20E),(N10W),(N40E). It is believed that these faults extend from the basement to the lower layers of the sedimentary rocks except the N60W trend that observed clearly in gravity in

Abstract

             This paper follows the growing interest and continuity of Islamic finance products worldwide, which has encouraged the formulation of financial institutions based on the concepts of Islamic Sharia in many countries of the world and is no longer limited to Islamic countries only, and  Not exclusive to Muslims which is due to Islamic finance services and their ability to apply in non-Islamic societies, and perhaps what encouraged the development and progress of this industry Islamic history, which was attended by many different models With the development of trade's share between different countries as well as trips carried out by Muslims

The current study included details of the anatomical characteristics of vegetative parts including the root, stem, leaf in cultivated Iraq for the species Brassciaaleraceacabbage, where the study dealt with the stomatal index and the rate of both the length and width of the stomatal complex and the thickness of the periderm, the tissue, cortex, vascular cylinder and pith. The parts were taken and measured after the plant was treated with brassinolide and the treated species with brassinolide and non-treated were measured and the study showed that there was a clear variation in the properties above.

The research aims to study the administrative problems in the sports management of the members of the administrative bodies of the first-class clubs of the province of Baghdad in football. The researchers used the descriptive approach (survey study) for its relevance to the nature of the research. The research community is represented by first-class football players, who numbered (176) players. The research sample was chosen by the deliberate method, as the basic research sample reached (136) individuals from the total research community. The researchers used the questionnaire to collect the necessary data to achieve the goal of the research by applying a questionnaire that aims to ident