The globalization concept is regarded one of the modern concept which had seen in the last time while it hadn’t occur now only, but it had seen clearly with the technology &information revolution beside the quick development  in the communication net which had made the world like a small village .

Since accounting is regarded business language based on integrated theoretical framework consists of many connected objective & rules which led to consistent accounting standards .

So with this development there is a clear need to consolidate  the concepts , policies ,and applications which the companies use it in treating its financial events .

The research problem can be summarized through focusing on the environment that surrounds students and class congestion, how these factors affect directly or indirectly the academic achievement of students, how these factors affect understanding the scientific material that the student receives in this physical environment, how classroom’s components such as seats, space With which the student can move, the number of students in the same class,  the lighting, whether natural or artificial, and is this lighting sufficient or not enough, the nature of the wall paint old or modern, is it comfortable for sight, the blackboard if it is Good or exhausted,  In addition to air-conditioning sets in summer and winter, this is on the on

  In Iraq,  government contributions to the public companies have become a very important aspect which contributes to the survival and sustainability of these institutions as it consider  one of the main sources of funding, if not it consider the basis of funding.

  According to  the vital roles assigned to these institutions to follow up, which usually  include important activities in the national economy, the research focused on studying the field reality of the method used in evaluating the stock of total production and purchases of goods for the purpose of selling the strategic commodities of the General Company for Grain Trade.  As a result, the aim of this study came to came to highlight&n

This research submitted to be a clear form for a city has famous civilization extended many centuries , made its obvious stamps & prominent for eyesight through what left us of edifices stated witnesses of Islamic cities , that are distinguished from others by its model , engineering of buildings that are taken special characteristics display thought creativity features & Islamic Arabian art , and this research clarifies from thought & design of Al-Hajjaj in building Wasit City that appeared as a result from the political conditions that Iraq faced them in general , and Al-Hajjaj in particular , the increasing of revolutions from different governorates

The study area is witnessing divergence where I am North wind North East wind as we find that the north wind is getting replicated as we move from the south, The reason can be attributed to the nature of the surface of the region, with at least repeat this wind the northern region to the presence of mountain ranges, while we find that energizes the surface in the center and south helped to increase repeat this wind gusts, It also finds that the North wind East prevail in the northern region and least replicated as we move from the north to the south and to the fact that North stations are within blowing this wind sites for the circles near the display of high pressure located centers to the north-east, north and distancing itself from pa

ABSTRACT Background: Viral hepatitis places a heavy burden on the health care. Large number of patient with bleeding disorders has chronic hepatitis C infection, while few are chronic carriers of hepatitis B virus. Aims of study: evaluate the prevalence of HBV, HCV infection among patient with Von Willebrand disease and to find factors that associated with the chance of getting the infection.

Directional Compact Geographic Forwarding (DCGF) routing protocol promises a minimal overhead generation by utilizing a smart antenna and Quality of Service (QoS) aware aggregation. However, DCGF was tested only in the attack-free scenario without involving the security elements. Therefore, an investigation was conducted to examine the routing protocol algorithm whether it is secure against attack-based networks in the presence of Denial-of-Service (DoS) attack. This analysis on DoS attack was carried out using a single optimal attacker, A1, to investigate the impact of DoS attack on DCGF in a communication link. The study showed that DCGF does not perform efficiently in terms of packet delivery ratio and energy consumption even on a sin

In the present work, radon gas concentrations in different surface soil samples in Baghdad governorate were measured using RAD-7 detector. The results have been shown that, the Radon gas concentrations ranged between (41.67±1.78Bq/m3), to (185.67±4.22Bq/m3), a map showing the distribution of the concentration of radon in selected areas was defined to identify areas with high pollution level. The reason for the high concentration of radon is that these surface soil samples are taken from agricultural areas. It is also known that fertilizers contain uranium levels as well as areas bombed in wars in the country. It is worth noting that all radon concentrations in Baghdad governorate are below the recommended minimum of 200-300Bq/m3) (Inte

The present study was identified the type of bacterial contamination of Iraqi banknotes currency (Iraqi dinars) in circulation. 68 Iraqi banknotes currency of different denominations samples were randomly gathered from different locations and different occupational groups in Baghdad city. The results showed 61 (89.70%) of the samples were determined to be contaminated with bacteria, whereas 7 (10.29%) were confirmed to be sterile. A total of 11 different species of bacteria resulting in 72 isolates were found from those 61 contaminated Iraqi banknotes currency. Based on culture, morphological and biochemical tests, 11 isolates were identified as Bacillus sp., Staphylococcus aureus, Staphylococcus epidermidis, Corynebacterium diphtheria, Leu