The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necess

The research problem is that most of the construction projects exceed the planned value, due to the failure to implement the plans on time. The current study aims to monitor the implementation of the project and for each of the executed tasks of the table of quantities in order to detect deviations at the time they occur, evaluate the time and cost performance, and then identify the areas of waste and analyze the implementation of each task in order to diagnose the underlying problems and find possible and applicable solutions in the environment Iraqi. The research was applied in one of the companies specialized in the field of construction projects, and one of the most important conclusions reached is the possibility of applying

Thisre search was used in the short term method has been employed to determine the radioactive contamination from elements of natural and artificial radioactive.So, the natural gamma ray spectrum analysis technique using NaI(Ti) have been used to measure the The specific activity of the radioactoctive isotopes as following, U-238,Th-232 series of (Pb214,Pb212) respectively as wall as K-40 and industrial radioactive isotope Cs-137 was determined in the studied samples ,which are consisted of 30 samples from different locations and depth(10-50)cmthe samples of the soil batteries plant in Waziriya in Baghdad, as wall as Hazard index its found it within the permissible internationally.

Background: The beliefs of pharmacy students in their curriculum may be critical to the success of medical education and the development of global health competences. Objective: To assess the beliefs, attitudes, and obstacles of PharmD students at the College of Pharmacy, University of Baghdad, during their first year in the newly adopted PharmD program. Method: In-depth qualitative interviews were conducted using flexible probing approaches. A sample of fourth-year PharmD students from the University of Baghdad's College of Pharmacy was selected using a purposive sampling method. The gathered data was analyzed using a thematic content analysis approach. Results: 40% of participants applied for the program because they believed it w

Coherent density fluctuation model (CDFM) has been used to calculate the
proton momentum distributions (PMD) and elastic electron scattering form factors,
F(q), of the ground state for some even mass nuclei of fp-shell, such as 52Cr, 58Fe and
64Ni nuclei. Both of the PMD and F(q) have been expressed in terms of the weight
function ( ( ) )
2
f x which is determined by means of the charge density
distributions (CDD) of the nuclei and determined from theory and experiment. The
feature of the long-tail behavior at high momentum region of the PMD’s has been
obtained by both the theoretical and experimental weight functions. The calculated
form factors of these nuclei are in reasonable agreement with those of th

The study of vegetative change of cities is one of the most important studies related to human life because of its direct correlation with the temporal conditions that occur. These include the economic problems that force people to move and look for job opportunities in the city, which leads to an increase in the population density of cities, especially for cities with an important economic and administrative location as in the capital city of Baghdad. In this study, the effect of the increasing in population density was analyzed on the urban planning of Baghdad city. The decreasing in vegetation was due to the increasing of urban areas on the outskirts of the city, which led to an increase in its area. Moreover, urban cities increased t

     The research tagged (Perceived Organizational Support in High Performance) deals with identifying the extent of the impact of perceived organizational support as an explanatory variable on high performance as a response variable for the purpose of reaching appropriate mechanisms that enable colleges of the University of Baghdad to exploit the perceived organizational support in achieving the required high performance and pursuit of its goals. The researcher relied on the descriptive and analytical approach in carrying out the research. An intentional sample was selected and reached (70) persons from the higher leadership of the colleges represented by (deans, assistants deans, heads of departments) that r