This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used model Basu revised to measure the Accounting Conservatism  , which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the pe

To identify the fungi associated with water hyacinth (Eichhornia crassipes [Mart.] Solms), an aquatic weed, which presents in Tigris river from Baghdad south ward. Five regions from middle and south of Iraq (Al-Noumanya, Saeid Bin-Jubier, Al-Azizia, Al-Reyfay and Al-Hay) were selected for this study. Twelve fungal species were isolated. Alternaria alternata, Acremonium sp and Cladsporium herbarum, were the most frequently species (91.66 % ,50 % and 25 %) respectively. The fungi Alternaria alternata, Acremonium sp. and Phoma eupyrena were more aggressive to water hyacinth as (91.66%,83,33%, and 75%) in pathogenicity test.

Iridoid glycosides are a group of naturally occurring chemical compounds. They are a large family of compounds biosynthesized by plants, they often have pharmacological effects. The aim of this study is to isolate and identified iridoid glycoside in a newly studied, cultivated in Iraq named Gardenis jasminoides. The medicinal importance of iridoid glycoside, on one hand and absence of phytochemical investigation on leaves of Gardenia on the other hand, acquired this study its importance. Many compounds were isolated from leaves plant part one of these compounds was identified by different chemical analysis like: melting point (MP), thin layer chromatography (TLC), Fourier transforms infrared spectra (FTIR) and high performance l

The topic of the partnership between the public and private sectors with great interest by researchers around the world after making sure that the process of economic and social development depends on a combination of resources and energies and expertise of both the public and private sectors in the creation and operation of the various projects , the economic development of the growing proved the failure of both sectors in achieving greater economic growth Klaaly separately in many countries , especially developing countries with a socialist approach , led one way or another to adopt most of the countries economic reform programs promoted by international organizations and institutions ( such as the IMF and the World Bank ) of i

In recent years, the attention of the international community and intergovernmental and non-governmental organizations has grown into a new dimension of population displacement, called displacement within the country as a result of conflicts and the expansion of tacit groups, using sentences to describe such conflicts as "identity-based conflict", "ethnic conflict" "Sectarian conflict", in an attempt to determine the nature and characterization of those conflicts. In such conflict-stricken conditions, the value of a citizen - a person not directly involved in the conflict - is measured by the potential gains that that person has made to the conflicting parties, as civilians have been indirect victims of military operations, Favor

The current study is designed to achieve the goal of early detection of heart disease because it is the main risk of death. Some biomarkers were measured as well as the percentage of the effect of certain risk factors in people with myocardial infarction and heart failure. The study included 40 serum samples from people with heart disease. The effectiveness of the creatine kinase (CK-MB), as well as its temporal and albumin effects, as well as sodium ions in people with myocardial infarction and heart failure, were compared with the control group. as shown below:

-The first group consisted of 25 blood samples from people with myocardial infarction and 15 serum samples from people with heart failure. Blood

Infographics have the capability to organize and display information in a way that is easy for viewers to retrieve and make observations. While infographics have been successful in various fields, their potential benefits in composition writing have not been explored. The primary objective of this study is to investigate the perspectives of Iraqi EFL students who used infographics as an educational technology tool in composition writing, and to identify how gender influences students’ performance when using infographics in EFL writing classes. The significance of this study lies in its integration of infographics as an educational technology tool for teaching writing, aligning with the current trend of technology integration in educati

The current research aims to diagnose the type and level of influence of social media, whose dimensions are represented by (attitudes towards social media marketing, knowledge and use of social media, influence on the Internet and social media, following up on social media) on customer behavior in its dimensions (attracting attention, raising Interest, desire creation, customer response), and the research sought to answer questions related to the research problem by testing the main hypotheses to explore correlations and influence between the two variables, and to achieve research hypothesis tests, the field study was used, as the research sample reached (135) individuals from the director and the assistant director And marketing personnel

The use of medicinal plant preparations to clean and disinfect root canal infection is gaining popularity. The aim of this study was to evaluate the bioactive composition of leaf extracts of Moringa oleifera plants cultivated in Iraq (specifically Baghdad) and their antimicrobial activity against selected root canal pathogens for potential application in endodontic treatment. Materials and Methods. Moringa leaf extracts were prepared either through cold maceration or warm digestion techniques to perform an ethanolic or aqueous extraction, respectively. Phytochemical detection was performed before thin layer chromatography (TLC) and high-performance liquid chromatography (HPLC) to measure flavonoids and phenolic compounds within both