The importance of the accounting profession in creating data and accounting information for economic resources and their sources and changes therein , through the effectiveness of this information and the degree of suitability and providing accurate and timely manner and in a form that makes it able to rationalize decisions and performance reporting , and there are several elements and behaviors control how the effectiveness of these reports and these behaviors work ethic that govern the work of management accountant when preparing performance reports , which are the ethics of the work of professional control principles and rules of accounting , legal, such as objectivity and reliability , neutrality and timeliness that must be a

Abstract 

          The research the impact of the application of some of the production system tools in the specified time, which can be adapted in the service sectors (banking sector) over the improvement and increase the quality of banking services, and highlights the research problem in the low quality of banking services provided to customers because of the reliance on traditional banking systems in the provision of services Because of the lack keep pace with global developments in the banking industry, and the goal of research is to clarify the applicability of the production system in the time specified in the service sector and th

This research aims to identify the role of external environment factors on the quality of educational services, from the academic point of view, where the distribution of a questionnaire to a random sample of (100) university professors, and then analyzing a model, and test the validity of this model using structural modeling (SEM) (Structural Equation Modeling).
And then test the relationships between variables using the software of Statistical Package for Social Sciences (SPSS V.18), the research found a number of conclusions, the most important conclusion is: the external environment factors has significant impact on the quality of educational services.

Tumours in pets occur naturally and are common in dogs as they are in humans. Tumours of the alimentary system have been reported in animals, although less frequently. Food patterns and specific diet components could have a big role in such tumour occurrence. Therefore, the aim of this study was to investigate the clinical signs and inspect the neoplasm lesions of the gastrointestinal (GI) tract grossly and histopathologically in dogs in Baghdad, Iraq, and to see whether pet diets had any tumourigenic effect. Throughout two years sixteen dogs were referred to Teaching Animal Hospital and private clinics at Baghdad city with masses in (GI) tract. Males and large size breeds were more likely to be affected with GI tumours. Half of the cases a

The purpose of this research its study of Natural Consideration that contributed in turning of Dairy products in Baghdad Governorate , this subject deal with centered geographical location in the midlle of Iraq ,it’s also main market in discharge and marketing to rest of Iraqi’s governorate pointed to it’s an active role in localized of it’s factory(milk ,cheese,cream ,butter, yoghurte)and it’s constant ,thus distributedin all district of Baghdad ,flat governorate surface encourage this industry ,also climate (temperature, wind, (it’s speed and it’s direction) ,rainfull and relative wet) also water resources and it’s influenced that nessacity of production process with important inculclusion that researcher came out throu

The present study was included the isolation of Keratinophilic fungi from water samples taken from 19 indoor public swimming pools in Baghdad during four season (summer ,fall ,spring ,and winter). Isolation period was September 2011and September 2012 . Samples were collected from different places in swimming pool . Sixteen keratinophilic fungal species, belonging to twenty –one genera were isolated using Surface Dilution Plating (SDP) and Hair Bait Technique (HBT) . Aspergillus genus was the most frequent and occurrence (19.84%), followed by Trichophyton (11.60%) and Fusarium (7.59% ) . The most common fungal infection occurred in summer season (42.16%) , and the most frequent month manifestation of species occurred in August

The cartographic representation of geographical phenomenon considers the essential base in geographical analysis since as it supports the vertical house which is apartment houses consist of apartments which represent civil phenomenon , the aim of this study is to project the rule of cartographic representation methods in geographical analysis and make comparison in economic and social aspects for two approaches , the vertical and construction building methods.
The expand of city horizontally represent a problem in itself because it leads to loss of civil lands and overpass the agricultural lands as a result ,the ratio of habitation of land usage is so large in comparison with another usages of lands of the cities ; therefore ; many co

The study aims to detail the chemistry of Sabkha located in Abu-Graib, western Baghdad to know the content of the rare elements distributed. Sabkhas are found in dry areas with significant evaporation rates. The quantity of dissolved salts rises as water evaporates from the shallow basins, eventually causing salt to crystallize. The creation of the distinctive salt pans and crusts on the top is greatly influenced by this process. The trace elements (Ti, V, Cr, Mn, Ni, Cu, Zn, Ga, As, Se, Rb, Sr, Y, Zr, Nb, Mo, Sn, Ba, Ta, Tl, Pb, Th, U, I, and Br) beside the major oxides were analyzed using XRF technique. There are no clear significant differences in the distribution of the elements between the two Sabkhas in the village of Kadim Al