The approach of greening existing buildings, is an urgent necessity, because the greening operation provides the speed and optimal efficiency in the environmental performance, as well as keeping up with the global green architecture revolution. Therefore, greening existing buildings in Iraq is important for trends towards renewable energies, because of what the country went through economic conditions and crises and wars which kept the country away from what took place globally in this issue. The research problem is: insufficient knowledge about the importance and the mechanism of the greening of existing buildings, including its environmental and economic dimensions, by rationalization of energy consumption and preservi

Gypseous soils are distributed in many regions in the world including Iraq, which cover more than (31%) of the surface area of the country. Existence of these soils, always with high gypsum content, caused difficult problems to the buildings and strategic projects due to dissolution and leaching of the gypsum caused by the action of water flow through soil mass. For the study, the gypseous soil was brought from Bahr Al-Najaf, Al-Najaf Governorate which is located in the middle of Iraq. The model pile was embedded in gypseous soil with 42% gypsum content. Compression axial model pile load tests have been carried out for model pile embedded in gypseous soil at initial degree of saturation of (7%) before and after soil satu

Time series have gained great importance and have been applied in a manner in the economic, financial, health and social fields and used in the analysis through studying the changes and forecasting the future of the phenomenon. One of the most important models of the black box is the "ARMAX" model, which is a mixed model consisting of self-regression with moving averages with external inputs. It consists of several stages, namely determining the rank of the model and the process of estimating the parameters of the model and then the prediction process to know the amount of compensation granted to workers in the future in order to fulfil the future obligations of the Fund. , And using the regular least squares method and the frequ

A New Perspective About Masculinity and the Issue of Identity in Ernest Hemingway's The Old Man and The Sea and Michael Ondaatje's in The Skin of a lion

يؤدي عرض معلومات مضللة او محرفة ضمن القوائم المالية والتي تعد أهم مصادر المعلومات الموثوقة التي يُعول عليها لاتخاذ القرارات السليمة الى عدم قدرتها على عكس نتيجة النشاط والمركز المالي لها او اعمال الوحدة الاقتصادية لتلك الفترات الزمنية بصورة صادقة وعادلة نتيجة لنوعية المعلومات المفصح عنها في القوائم المالية لذلك زاد الاهتمام بتطوير الممارسات المحاسبية لتتضمن افصاحات كافية بغرض اعطائهم صورة صادقة وعادلة

The serum protein test includes measurement of the level of total protein(albumin, globulin). Fetuin-A is a blood protein made in liver. It can inhibit insulin receptor, enhance insulin sensitivity and make the individuals more likely to develop type 2 diabetes, then disorder in lipid profile (Total cholesterol(TC), low density lipoprotein cholesterol (LDL-c), high density lipoprotein cholesterol (HDL-c), Triglyceride(TG) and very low density lipoprotein cholesterol (VLDL-c) . To evaluate Fetuin-A, total protein, albumin, globulin, HbAlc and lipid profile in 200 adult and elderly Iraqi patients with type 2 Diabetes Mellitus were taken and compare them with 200 subjects as a healthy control. The laboratory analysis(for patients and

Abstract:

                The research aims to identify the concept of trading securities in Iraq and to propose a new mechanism for the taxation of trading profits and the extent of its impact on tax revenues, as it was observed that there are professional investors in the trading market and some of them achieve huge annual profits. and this profit should be like other taxable profits. The General Commission of Taxes and in cooperation with the Iraq Stock Exchange should identifying those profits, subjecting them to income tax, and adding them to the tax base. The researcher relied on the use of the descriptive and analytical approach bas