Accounting changes have taken place in either the local or international level has led to more disclosure from companies, and that many of the economic units in order to attract investors to negotiate on its shares price in the stock market require amendments with respect to the information disclosed, Thus, the objective of this research is to analyze whether companies were research sample disclose contingent assets and liabilities and provisions in their annual financial reports with what brought him International Accounting Standards. It has been used descriptive analysis of annual financial reports for a sample of (50) listed company on the Iraq Stock Exchange were identified companies that disclose contingent assets and liabi

This research aims to clarify the advantages of using the regression method as analytical procedure in the tax audit to reducing the examination cost , time, effort, human and material resources, and represents an applied study in the General Commission of taxes. In order to achieve its objectives the research has used in the theoretical side the descriptive approach (analytical), and in the practical side regression method has been applied to the research sample represented by the soft drinks company that is subject to the tax settlement for the year 2014, where the value of sales has been verified by using the regression method without conductinga comprehensive examination. The most important results of the research indicate that the r

The current research aims to test the effect of knowledge sharing in its dimensions represented by(individual dimension, organizational dimension, and technological dimension), In reducing the strategic Anxiety of Iraqi Airways, In view of the importance of the two variables for the company from the perspective of society and the sample resulting from directing various organizational phenomena to reduce its strategic Anxiety, As a goal, it should be viewed from multifaceted perspectives(uncertainty, relational disorder, competitive disorder, resource depletion), And it was embodied by choosing the descriptive, exploratory approach, as it is the most appropriate in that aspect, so that the research questionnaire is one of solid scientific

Introduction: Nitrofurantoin (NFT) is abroad spectrum bactericidal antibiotic. The bioavailability of NFT is affected by many factors. Samafurantin® tablets containing 50 mg NFT were manufactured by Samarra drug industry. Urinary excretion studies were employed since; the urinary tract is the main site of NFT action and excretion. Objective: The objective of the study was to investigate the effect of Uricol® and food on secondary pharmacokinetic parameters of Samafurantin® tablets with different doses by applying urinary data. Methods: Twelve healthy male volunteers participated in this study. Urine samples were collected from each volunteer after overnight fasting at a specified time intervals which considered as a blank sample for meas

The study aimed to investigate the effect of different times as follows 0.5, 1.00, 2.00 and 3.00 hrs, type of solvent (acetone, methanol and ethanol) and temperature (~ 25 and 50)ºc on curcumin percentage yield from turmeric rhizomes. The results showed significant differences (p? 0.05) in all variables. The curcumin content which were determined spectrophotometrically ranged between (0.55-2.90) %. The maximum yield was obtained when temperature, time and solvent were 50ºC, 3 hrs and acetone, respectively.

This work represents the set of measurements of radon and thoron concentrations levels of soil-gas in Al-Kufa city in Iraq using electric Radon meter (RAD-7). Radon and thoron concentration were measured in soil-gas in 20 location for three depth of (50, 100 and 150) cm.
The results show that the emanation rate of radon and thoron gas varied from location to anther, depending on the geological formation. The Radon concentration in soil has been found to vary from (12775±400) Bq/m3 at 150 cm depth in location (sample K2) to (41.45±17) Bq/m3, for depth 150 cm in location (sample K20). The thoron concentration in soil has been found to vary from (198±8.5) Bq/m3 at 150 cm depth in location samples (K1 & K2) to undetected in the mos

     The objective of this study is to attempt to provide a quantitative analysis to the causes of unemployment  in Iraq and its mechanisms of generation, as well as a review of the most important  types of both visible and invisible unemployment, and an attempt to measure the disguised  unemployment  and analyze the causes. The problem of the research lies in the fact that the Iraqi Economy has been suffered  for  a long time although its characterized by abundant  physical and natural  resources, from the existence of the  phenomenon of unemployment  in the previous two types. Causing a lot of economic problems, represented by the great waste of resources and

The nephrotoxicity induced by methotrexate is a severe condition that greatly affects its therapeutic potential and has a significant inflammatory component. Fimasartan is an angiotensin receptor blocker that offers organ-protective effects and may be useful in mitigating renal injury. The present study explored the anti-inflammatory potential of two doses of fimasartan against methotrexate-mediated nephrotoxicity. Albino rats were intraperitoneally administered a single methotrexate (20 mg/kg). Intraperitoneal treatment with fimasartan (5 or 10 mg/kg/day) was initiated on day two after methotrexate injection and continued for seven consecutive days. Methotrexate significantly increased serum urea, creatinine, and NGAL concentrations. It al