The research seeks to clarify the problems related to the aspects of the financial and accounting process resulting from entering into contractual arrangements with a period of more than 20 years, among which is the research problem represented by the lack of clarity of the foundations and procedures for the recognition of oil costs and additional costs borne by foreign invested companies, which led to a weakening of their credibility and reflection. Negatively "on the measurement and accounting disclosure of financial reports prepared by oil companies, and the research aims to lay down sound procedures for measuring and classifying oil costs and additional costs paid to foreign companies, and recognizing and recording them in th

Live the present companies in a competitive business environment going on and try to achieve excellence in their industry through the marketing of their products and achieve greater market share as possible to ensure its continued existence, and perhaps the concept of time production, which confirms, in essence, on the need to reduce inventory to a minimum in the production process as well as the concept of the marketing information system which asserts, in essence, to document all the events that are related to the marketing of the product provided by the production process, together constitute the subject deserves research and investigation as they have raised well-known in the fields of production management and marketing management.

This study been conducted and applied in Alrashed Health Center/Mahmodia Sector/ kerigh Sector/Ministry of Health/Baghdad City, and conducted on samples of women who are suffering from iron deficiency (Hemoglobin%) in blood for the year 2013. Fifty women been selected (married, unmarried), their ages ranging between 19-40 years old, they been given dried grinding spinach tablet. The dose been given was 3 tablet/day/4-6 weeks, after taken the percentage of Hemoglobin and Uric acid for all studied samples before and after dried spinach tablet given. It was appeared from samples analysis primarily and statically for 50 women, that 4% upon them only suffering high Iron deficiency (8.0-9.9 mg/100ml), 38% upon them suffering from middle iron def

The purpose of this research is to recognize the relationship between the dimensions of  banking service quality and customer's satisfaction , through customer's evaluation of the level of service quality offered to them by Al – Rasheed bank. Also to determine the proportional importance of different dimensions of service quality. In addition to examine the relationship between banking service quality in its dimensions  and customer's satisfaction. (150 ) samples were distributed among the bank customers , only (130 ) samples were collected and good for analysis.

The results were analyzed and examined the hypothesis through a group of statistical methods. The most important results is the positive evaluation of the ba

Several problems have emerged as a result of urban expansion or the connection of urban areas with rural areas. This process has led to the urbanization of rural areas, and to have overlapping edges and margins of areas, which were outside the basic design of the city. Accordingly, the present research assumes that the accelerating growth of Baghdad population has contributed significantly to the process of unplanned urbanization. Thus, the study aims to examine the factors that have led to an increase of urban sprawl at the expense of the agricultural land. The study has thus adopted the descriptive, analytical, and historical approaches relying on the simple linear regression method to predict the phenomenon of urban expansion and its

ABSTRACT Background: stress is the reactions of the body to forces of a deleterious nature, infections and various abnormal states that tend to disturb its normal physiological equilibrium; It is described as adverse emotions or reactions to unpleasant experiences; Thus, any real or perceived physical, social, or psychological event or stimulus that causes bodies to react or respond have deleterious effects on the general and oral health. The aims of this study were to assess the severity of dental caries among the students with different categories of stressful life events in relation to physicochemical characteristics of whole stimulated saliva. Materials and Methods: the total sample is composed of 300 students (males only) aged 17-18 ye

This study deals with the impact of leadership styles in its three main dimensions (democratic, autocratic, lenient) as an independent variable of the dimensions of functional combustion (emotional stress, inhumanity, personal achievement). The research sought to achieve a set of goals, the most prominent of which are: studying the reality of the researched organization to identify the leadership patterns used in its management and its impact on the phenomenon of functional combustion, Moreover, knowing the extent of support for these established patterns and their contribution to mitigating the phenomenon of functional combustion in the organization's environment, and testing the impact of these leadership patte

In this paper, we study the incorporation of the commensalism interaction and harvesting on the Lotka–Volterra food chain model. The system provides one commensal prey, one harvested prey, and two predators. A set of preliminary results in local bifurcation analysis around each equilibrium point for the proposed model is discussed, such as saddle-node, transcritical and pitchfork. Some numerical analysis to confirm the accruing of local bifurcation is illustrated. To back up the conclusions of the mathematical study, a numerical simulation of the model is carried out with the help of the MATLAB program. It can be concluded that the system's coexistence can be achieved as long as the harvesting rate on the second prey population is

The antibacterial activities of some nanoparticles, makes them attractive as a new agents against pathogenic bacteria. In this research, the antimicrobial effects of Titanium dioxide-nano-particles against seven bacterial isolates (E.coli, Enterobacter aerogenes, Pseudomonas alcaligenes, Aeromonas veronii, Aeromonas hydrophila, Serratia marcescens and Staphylococcus aureus) being isolated from different Baghdad water purification stations investigated. The physiochemical characters, which influence the quality of the drinking water for the air and water, demonstrated.The characterization of nanoparticles investigated by using Scanning Electrone Microscope, FTIR, and UV-Visible Spectrophotometer. The activity of different concentration of