The research aims to show the possibility of adopting the market approach to measure the fair value of biological assets in Iraq, by applying to a sample of the company listed on the Iraq Stock Exchange, where the Middle East Fish Production and Marketing Company was selected from among 7 companies representing the agricultural sector in Iraq, and according to the availability of data and for five years, the financial statements were presented of the measurement and disclosure of  biological assets at fair value according to the market approach, One of the most important conclusions reached by the researcher is the The possibility of measuring and disclosing biological assets at fair value according to the market approach in the Ira

        Educational services in Iraq face many problems that have reduced the efficiency of the educational process, as a result of the difficult conditions experienced by educational services in Iraq. This led to the accumulation of these problems and their exacerbation significantly over the years, as there was no fundamental solution to these problems. The study proposes a planning method for managing the educational system in Iraq, especially for the primary and secondary levels, where these negative phenomena are very prominent, especially the deficit in school buildings and the phenomenon of overcrowding in classrooms.      &am

Background: Pharmacy internship programmes are driven by most developed countries to outweigh the ongoing growth in the pharmacy career which encourages pharmacists to play a significant role as healthcare providers.    Objectives: This study examines pharmacy students' perception, satisfaction, challenges, and limitations with the internship curriculum.    Method: A cross-sectional study was conducted using an online survey with different elements to examine students' perceptions of various aspects.    Result: Most students reported a positive impression regarding their internships, however, they were less satisfied with the allowance for filling prescriptions and compounding also, the college's follow-up was inadequate. F

This research deals with the study of the obstacles to peaceful coexistence in Iraq. Therefore, our hypothesis is that these obstacles are not attributed to one reason or to one source. Therefore, peaceful coexistence among the components of Iraqi society remains fragile and vulnerable to collapse and threat at any moment. This society, which is already in need of social relations, needs more than ever to coexist and consolidate it. Through the exercise of democracy in Iraq in a manner that guarantees rights and duties for all, to restore mutual trust between the components of this community in a way that feels they are citizens of the state.

Shifting Sand of English in Iraq language Policy and Planning

Anticyclone of synoptic studies that influence weather and climate of Iraq, The aim of
the study is to clarify the effect variation of repetition of Anticyclone and effect on thermal
characteristic in Iraq were pressure level has been analyzed (1000) millibars and that because
of pressure level is the closet to the earth surface and the clarity of climatic phenomenon
based on a systematic analysis of synoptic seeking maps and observation and (12:00)
according to timing GMT for five climatic stations which is (Mosul, Kirkuk, Baghdad, Rutba,
and Basra) and so far three consecutive climatic cycles which is first climatic cycle for period
(1986-1976). and second climatic cycle for period (1997-1987) and third climatic cy

study was conducted on a stretch of Tigris river crossing Baghdad city to determine the concentration of some chlorophenols pollutants. Aqueous samples were preliminary enriched about 500 times and the chlorophenols have determined using high performance liquid chromatography HPLC. Limits of detection LOD were (0.007–0.012 mg L-1), relative standard deviations RSD% were 2.4%–5.59% and relative recoveries were 51.06%– 104.07%. The existence of chlorophenols in Tigris river was in the range 0.023–4.596 mg L-1. The developed method suggested in this study can be applied for routine analysis and monitoring of chlorinated phenols in environmental aqueous samples.

The antiviral activity of leaf extracts from Datura stramonium and tomato plants inoculated with TMV, combined with 20% skimmed milk, was investigated. A TMV isolate was confirmed using bioassay, serological, and molecular approaches and subsequently used to inoculate plants. Tomato plants, both pre- and post-inoculated with TMV, were sprayed with leaf extracts from either TMV-free or infected plants, alone or mixed with 20% skimmed milk. Enzyme-linked immunosorbent assay (ELISA) using tobamovirus-specific antibodies and local lesion tests were conducted to assess antiviral activity based on virus concentration and infectivity in treated plants. The experiment followed a completely randomized design (CRD), and the Least Significant

Hepatitis, an inflammation of the liver, has a number of infectious and non-infectious causes. Two of the viruses that cause hepatitis (hepatitis A and E) can be transmitted through water and food; hygiene is therefore important in their control. First, to assess the importance of HAV and HEV as a possible diagnosis for clinically diagnosed patients with acute viral hepatitis. Second, to assess the prevalence of hepatitis A and E in all provinces of Iraq and study its association with age, gender. This study consisted of two groups: The first group consisted of 2975 patients with a clinical diagnosis of acute viral hepatitis. The second group consisted of a total of 9610 persons, which were recruited by surveying a nationally representative