The issue, the existence of God Almighty, and the creativity of the universes including the whale, and assets and how diversified, and faith in him and his lordship and divinity, is a delicate issue, and very important and dangerous, and it occupied human thought old and new, and still occupy it until God takes the land and on it. Many complex issues of thought, behavior, and ethics have resulted in the belief of many communities in the existence of the Almighty, having ruled their minds, depicting their beliefs and distancing their thoughts about slippage and abuse. When they looked at the wonders of creatures and the minutes of the assets, they thought about the planetary and astronomical motion systems. His existence was denied by ath

A total of 50 fertile human hydatid cases {33(66%) females and (34%) males}, obtained from Al-Ramadi public Hospital during the period from December 2003 to July 2004 were examined to study any bacterial infections. The specimens were obtained from hydatid fluid and then cultured on appropriate culture media to distinguish some species of bacteria which resulted in obtaining: Staphylococcus aureus (18%), Pseudomonas aeruginosa(12%), Escherichia coli(6%) and Streptococcus pneumonia (4%). These bacteria were confirmed by isolation from interacyst fluid and blood culture technique. The possible routs of infection may be through blood, biliary ducts and bronchioles .The selectivity permeable of the cyst wall may be absent and that may allow

  This research  studyies the effect of MgO and ZrO2 as additives in sintering Al2O3 . The experimental results are modeled using ( L2 _ regression) technique , sintered density and grain size rate measurments were  accounted by utilizing experimental results of undoped , MgO doped and ZrO2  doped alumina impregrated with spherical large pores in final stage of sintering . The effect of each additive is inhibitian of the grain growth and increasing the densification rate which enhances the kinietics of densification and the removal of large and small pores.

Objective: To find out the association between psychological domain of Quality of life with study variable
(demographic &reproductive).
Methodology: A descriptive Analytical study was conduct on Non-probability (purposive sample)of (200) women
who have suffering from spontaneous abortion in maternity unit from four hospitals which include Al-Elwyia
maternity teaching hospital, and Baghdad teaching hospital at Al-Russafa sector. Al –karekh maternity hospital
and Al-Yarmook teaching hospital at Al-karekh sector. A questionnaire was used as a tool of data collection for the
period of February 3rd 2013 to April 26th 2013 and consisted of four parts, including demographic, reproductive
characteristics, and psycholog

The objective that the researcher seeks to achieve through this research is to clarify the relationship between strategic management accounting techniques and the reliability of financial statements, and to measure the impact of these techniques as an independent variable with its three dimensions, which are: activities-based cost, target cost, and benchmarking on the reliability of financial statements as a dependent variable. To achieve this objective, the researcher did the following: First: Determine the research problem through the following question: Do strategic management accounting techniques affect the reliability of financial statements in industrial companies listed on the Palestine Exchange? Second: Making the analytical des

This study was conducted to estimate some heavy metals cadmium, lead, nickel and iron in 15 samples of Iraqi honey with 3 replicates for each sample which were collected from apiaries near potential contamination areas in five Iraqi governorates, including Baghdad, Karbala, Babylon, Diyala and Salah al-Din. The atomic absorption technique was used to estimate the concentrations of heavy metals, the results showed that there were significant differences at (P≤0.05) between the concentrations of these elements in the honey samples, the highest concentrations of cadmium 0.123 mg/kg were recorded in Baghdad, near the petrochemical production complex, lead 4.657 mg/kg and nickel 0.023 mg/kg in Babylon near the power plant, iron was

This research paper aims at studying the effect of adopting the corporate social responsibility on marketing performance indicators, where the study adopted the descriptive method for theoretical concepts, in addition to the statistical approach by using the SPSS v25 program to analyze the questionnaire and test the hypotheses of the study. The results showed that there is a positive correlation between social responsibility and marketing performance indicators, and the study found that it is better for NAFTAL Company to mix the environmental and social responsibilities in order to improve its marketing performance. Also, the study recommended that Naftal should adopt the four responsibilities equally, correctly and make its work

Nutrient enrichment of Sawa lake water was made using different nitrogen and phosphorus concentrations during autumn and spring at three stations. Different concentrations of nitrogen, phosphorus and N: P ratios were used to test variations in phytoplankton population dynamics. Nitrogen at a concentration of 25 µmole.l-1 and N: P ratio of 10:1 gave highest phytoplankton cell number at all stations and seasons. A total of 64 algal taxa dominated by Bacillariophyceae followed by Cyanophyceae and Chlorophyceae were identified. The values of Shannon index of diversity were more than one in the studied stations.

This research examines the issue of Internet banking services and their impact on customer's perceived value to know the potential of Iraqi commercial Banks to provide Internet banking services as well as determine the customer's level of perception of the value of such services. The research aims to demonstrate the effect that Internet banking services have on the customer's perceived value and to find how online banking services can be used to add value that the customer perceive. The main findings were that research sample banks don't have a sophisticated network of electronic Windows through which banking services are provided to allow customers to manage their accounts, and perform various operational operations through the