The main aim of this paper is to explain the effect of the aggregation accounting information on the financial, investment, and operational, managerial decision-making and the evaluation of the financial statements after aggregate. The problem of this study is represented in administrative decision-making that takes place under differentiated accounting systems operating within a governmental economic unit that seeks at the same time to achieve a unified vision and goals for the organization. This study was conducted at the College of Administration and Economics /University of Baghdad, and it represents a sample from a community of governmental economic units that apply differentiated accounting systems. The study method is repr

      The current research demonstrates the ERI method's effectiveness as a supplementary engineering site investigation approach. Engineering site research is important to indicate the subsoil of proposed production sites. The benefit of the dipole-dipole array for ERI electrical resistivity imaging is that it provides informative records of subsurface geology and condition along with profiles. The dipole-dipole array was performed along with three parallel profiles at the Diyala University site to identify the buried facilities (pipes and cables) in the area. The buried electric cable embedded in a plastic tube was used for simulation to report and verify the field resistivity results. Interpretation of field facts confirmed that

This research shows the importance of Baghdad in the field of urban heritage and was demonstrated in the Ibn al-Fiqh al-Hamdani's book Baghdad the City of Peace in which he focused on many urban aspects and reviewing its historical importance by connecting them with modern events and the role they play in cultural and civilized construction which included: mosques, schools and markets etc. and the service providing institutions and other pillars of the Islamic cities through showing the development back then and its importance as an integral part of the urban and cultural heritage of the Islamic cities in general and Baghdad city in particular. 

In his book Baghdad the City of Peace, Ibn al-Faqih Hamadhaani

Antimicrobial resistance (AMR) is a serious challenge for infectious disease prevention and treatment, according to the World Health Organization. It is a worldwide problem caused primarily by inappropriate and insufficient therapy, misuse of antimicrobials without physician supervision, unnecessary hospital readmissions, and other factors. AMR has several consequences, including increased medical costs and mortality. The present study aimed to evaluate imipenem resistance in gram-negative bacteria in Central Pediatric Teaching Hospital in Baghdad, Iraq, and determine this bacteria resistance in different samples. Initially, a total of 100 different samples were collected from child patients from October 1, 2020, to August 31, 2021. Each is

Genetic Algorithms (GA) is a based population approach. It belongs to a metaheuristic procedure that uses population characteristics to guide the search. It maintains and improves multiple solutions which may produce a high-quality solution to an optimization problem. This study presents a comprehensive survey of the GA. We provide and discuss genetic algorithms for new researchers. We illustrate which components build up the GAs and view the main results on complexity time.

     Scattering and Absorption Efficiencies of Si-Ag Coaxial nanowire (NWs) were simulated using Mie-Lorentz scattering approach. The thickness of Ag shell was fixed at around 10 nm with Si core diameter of (10, 20, 30 and 40) nm.  Scattering Efficiencies  and Absorption Efficiencies  of core-shell nanowire as a function of wavelength (300-2000 nm) within various core diameters were calculated. The study shows a remarkable behavior of scattering for un-polarized light in Silicon nanowire (core only) with wavelength of (320- 500nm). In other words, adding Ag shell has decreased the scattering efficiency of core-shell nanowire for all diameters.

DBN Rashid, International Journal of English Linguistics, 2019 - Cited by 2

The study aimed to identify the treatment of the press image of the Great Return Marches in the French international news agency AFP by knowing the most important issues, their direction and the degree of interest in them. The study belongs to the descriptive research, and used the survey method, within the context of the content analysis method, and the researcher relied on the content analysis form tool and the interview tool to collect data. The study population is represented in the photos published by the French News Agency about the Great Return Marches during the period (end of March / 2018 until the end of November / 2019. The researcher chose an intentional sample using the Complete Census method. The study material represented