Allowing Iraqi companies to use multiple systems and policies leads to varying levels of disclosure and no high symmetry between report preparers and users, and that the adoption of integrated reporting can reduce information asymmetry. The theoretical side addressed the concepts of these variables, and in the practical side the binary variable (0, 1) was used. To compensate for the value of the independent variable (integrated reporting) based on the Central Bank of Iraq’s classification of banks according to the (CAMLES) index, and the dependent variable (information asymmetry) was measured through two measures (price difference, unusual return), the research community was represented by (5) Banks out of the total of banks li

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 study is aimed to Green-synthesize and characterize Al NPs from Clove (Syzygium aromaticum
L.) buds plant extract and to investigate their effect on isolated and characterized Salmonella enterica growth.
S. aromaticum buds aqueous extract was prepared from local market clove, then mixed with Aluminum nitrate
Al(NO3)3. 9 H2O, 99.9% in ¼ ratio for green-synthesizing of Al NPs. Color change was a primary confirmation
of Al NPs biosynthesis. The biosynthesized nanoparticles were identified and characterized by AFM, SEM,
EDX and UV–Visible spectrophotometer. AFM data recorded 122nm particles size and the surface roughness
RMs) of the pure S. aromaticum buds aqueous extract recorded 17.5nm particles s

The study aimed to estimate the content of lead and determine the quality of the internal coating of metal cans through electrical conductivity as well as to determine the accuracy of the information card for some types of canned food that available in local markets. The information card test showed that all of these samples contained the name of the food, trade mark, country origin, weight, and components, as was indicated by the company producing in all of them except for the C₁₂ sample which was otherwise, and the batch number was mentioned in all samples except for the C₃ and C₁₇ which was not clear and not mentioned in the C₂₁, and the validity period was observed (produce and fini

         Bringing about urban, economic, and social changes in rural areas similar to those occurring in urban areas aims to reduce urban-rural disparities by providing services in those areas, decentralizing the management of these services, expanding citizen participation in local governance (decentralized administration), and achieving comprehensive development, developing and empowering localities, and keeping pace with new transformations and their impacts on the functions of the center and localities. In fact, the lack of clarity of the role of local government in planning and managing services has hindered development plans, and declined the level of services in rural areas, and has negative

The study aimed to show the concept and importance of accounting Conservatism, Persistence and volatility of earnings of companies listed in the Iraqi market for securities have been selected 35 companies for the period between 2013 to 2107 used the scale of book value to market value to measure the Conservatism while the current profit regression model was used to measure future profits Eviews 9 was used for the purpose of testing the two hypotheses. The results of the study found that there is a statistically significant relationship between accounting Conservatism and Persistence of earnings. The relationship is inverse with no statistically significant relationship between Conservatism and earnings volatility.

Abstract:

It is essential to provide health care directly or indirectly based on laboratory tests in order of diagnosing diseases. There is an urgent need for the results of such tests to be accurate and reliable. Therefore, the International Organization for Standardization has prepared special standards for medical laboratories to prove their efficiency, presented in standards 15189: 2012. The aim of the research is to determine the possibility of the Al-alwiya Women's Hospital in meeting the requirements of the standards 15189: 2012, which includes administrative requirements consisting of fifteen items and technical requirements consisting of ten items. The research is important because laboratories shou

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

           In this research, radon concentrations in some types of healthy drinking water samples available in Iraq's market were measured using a technique called Durridge RAD-7-H₂O with closed loop. Then the rate of annual effective dose in human taken this water is determined.

          It was found that, radon concentrations in studied samples ranged between 1.2 Bq.m^-3 to 142 Bq.m^-3. The results of the radon concentrations and the rate of annual effective dose for drinking water samples were significantly lower than the USEPA and WHO recommended limits that equal 500 Bq/m³ and 1 mSv/y resp