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

This study aims to show the level of organizational fairness at Hawija Technical Institute ,from the point view of the faculty ,and the degree of their performance, and the nature of the relationship between organizational fairness and their performance.                                                        

 The researchers accomplish and develop a questionnaire on Likert a three - dimensional scale to de applied on a samp

Contemporary residential neighborhoods suffer from weak sustainability of urban residential environments as a result of the adoption of inefficient spatial organization at the neighborhood unit level. This resulted negative characteristics which affected the achievement of sustainable development plans for the residential environment that constitute the majority of the urban fabric of cities.

The physical affordances ,within the vocabulary of recent times,overcame the spiritual ones and affected the residential environment. Accordingly,the concept of space changed in contemporary residential areas through the dominance of the physical aspect (mass) on the symbolic aspect (space).The modern technology occupied an important level b

Microorganisms establish both structural and functional construction in the marine environment, despite scientific advances, the identification of marine bacterial species is still considered as a common challenge in microbiology. Nevertheless, the present study aims to make an effort, although it seems modest, but it could establish a basis for studying the bacterial diversity in the Iraqi marine area, because of what this aspect entails of the poverty of studies related to this aspect in the studied area. The current results show the marine studied area are classified within worming area, where the average temperature ranged from 23.17 to 26.17 ºC. The recorded number of bacteria was increased with temperature increasing (0.210, 0.250

Iraq has the distinction of being a great potential of non-renewable natural resources,
especially crude oil and natural gas. Since the discovery of crude oil at the beginning of the
twentieth century in Iraq. Although the different of investment types, it contributed to the oil
sector in the provision of financial resources to the state treasury , since that date until the
present time.
Search has been marked by division ((The foreign investment in the oil sector in Iraq after
2003)) into three sections. The first section included a brief history of the development of
Iraq's oil potential in terms of oil reserves, and oil fields, and the quantities of production and
export. The second section reviewed the investm

Logic in the philosophy of ethical behavior in business organizations

The present study includs the isolation and identification of Keratinophilic fungi in fresh water samples collected from Tigris river in Baghdad, Iraq. Samples were collected from different districts of Baghdad (Al-Rustumia, Madina Al-Teb, Al-Azamia, Al-Kadimia, Al-Dorha and Al-Kanah). The water samples were examined for keratinophilic fungi by the plating method culturing and Hair Baiting Technique. A total number of 18 genera are recorded, in which the Tigris water indicates an impressive diversity of fungi. A variety of fungal strains were isolated from river water, out of 814 fungal colonies, Aspergillus terrus (5.5%) was the most frequent species, followed by Asperg

The construction sector is considered an important and influential pivot in the national economy of any country.  Nations are working to develop this sector, receiving modern and developed techniques. So, this sector can be a carrier or a receiver of modern technologies. The cost of technology transfer between the international companies that sponsor this sector is a matter of great importance, especially since different factors affect the need for this advanced technology. The cost of technology transfer in construction is related to multiple factors presented by Knowledge, equipment, plant, hardware and software. The lack of distinguishing and evaluating the direct and indirect costs in the construction sector during

Due to the significance of hospital drinking water, a study was done to assess the water in three hospitals in Baghdad (Al-Yarmouk Teaching Hospital, Ibn Sina Hospital, and Ibn-Al-Nafis Hospital) for its nature and quality, compare it to other hospitals in terms of its physical, chemical, and bacterial specifications, and compare it to international standards. According to Iraqi standards from 2009 and WHO standards from 2011, Chemical factors were measured, which included pH, Total Dissolved Solids (TDS), and Calcium Ion (Ca+2). Reported readings are all within acceptable ranges for drinking water. In contrast, turbidity, total hardness (T.H.), chlorides (Cl-), magnesium (Mg+2), the number of aerobic plates (APC), total coliform (T