Objectives: the aim of the study to assess the most common risk factors of pneumonia at adult and find the
socio-demographic characteristics of sample.
Methodology: the study performed at Ibn-Sina teaching hospital (intensive care unit) and out patient in the same
hospital period of (15 ) November (2006) till (1ا٤) February (2007).The sample of the study includes (65)
patients with pneumonia for different underlying causes who were attending Ibn-Sina teaching hospital age
range (59-68) years is the highest level and is the most common risk factor for pneumonia.
Results: the results of the study most patients' hospital acquired-pneumonia from contamination during
administration to hospital but community acquired-pne

The follower of the needs of the users of accounting information notices the necessity of adopting faithful representation of information Hence, IASB adopted the economic substance approach as the basis for the Formulation and development of international accounting standards Therefore, this research discusses the reflection of the economic phenomenon in terms of its economic substance on the subject of measurement , And it should be consistent measurement method where the problem of research is concentrated in the fact that the economic units operating in the local environment to address events and economic phenomena according to the legal form , as appropriate With the requirements of the unified accounting sys

This research is an initial attempt to explore the reality of education and its concept in Islam, and to describe the presence of educational practices in the Arab-Islamic heritage. The importance of this research lies in addressing a set of important issues related to the contemporary Islamic educational system. The research revealed the extent of the need for authentic educational values that draw their reference from the origins of Islam, and it emphasized the analysis of the reality of education in the Islamic world and the identification of its problems and the finding of solutions through a quick and comprehensive look at the diverse contributions of Muslimthinkers to Islamic educational thought, and their active ro

تسعى المحاسبة الى مسايرة القفزات الهائلة والمتسارعة في تطور العلوم الصرفة والتطبيقية والتقدم التكنولوجي، والتي ادت على ظهور مفاهيم جديدة الغت مسلمات وبديهيات كانت سائدة لمدة طويلة، فعلى سبيل المثال: كان مخزون المواد الاولية والبضاعة التامة في المؤسسات الصناعية او التجارية يشكل العمود الفقري لها بتكاليفه ومشاكله، حتى اذا ما جاء نظام (JIT) الغى بتطبيقاته هذه المفاهيم واعتمد م

Banks represents financial institutions that influence the economy of any country and their evolution and development is the need to seek all states , communities, maintain and control a guarantee of the beneficiaries investors and to promote confidence, so the specialized organizations trying to set principles and rules must be adhered to and are Basel (II) of the necessary effects to be introduced and work on their application.  Banks exposed by various risks one of them operational risks that have multiple effects on the activity of the institution itself, as well as the national economy, so this study was to find out what those effects and to find solutions and appropriate proposals to avoid Iraqi banks from the effects of risk,

The research is concerned with the problems of knowledge purification of kindergarten children by verifying its aims, identifying of knowledge purification among the first level of kindergarten children and the second level of kindergarten children, and the differences between the males and females in the variable of knowledge purification. The research community included the children in the state and private kindergartens in Baghdad governorate, on its two sides, Karkh and Rusafa, for the six districts for the academic year 2022-2023. After making the knowledge purification test according to the scientific steps of test constructions, the test has been presented to a group of experts specialized in the field of kindergarten to ascertain

Abstract
  financial market occupy very important place in the economic activity all over the world countris, and its importance increased with considerable technological progress in the world of transportation ,communications and information where its impact have spread over the whole world, which led to link the international economy in a kind of international relations so that the open policy became the prevailing trend in national and regional economies within the framework of the new world order.

the international economy has faced the financial crisis, global, that hit all world economies although the United States is the center of the crisis and the starting spark for it w

Background: Wound healing, as a normal biological process in the human body, is achieved through four precisely and highly programmed phases: hemostasis, inflammation, proliferation, and remodeling. Growth factors released in the traumatized area promote cell migration into the wound area (chemotaxis), stimulate the growth of epithelial cells and fibroblasts (mitogenesis), initiate the formulation of new blood vessels (angiogenesis), and stimulate matrix formation and remodeling of the affected region. One of factors that effects on wound healing is a sex hormones and one of these hormones is an estrogen hormone. A wide range of cutaneous cell types (eg, fibroblast, endothelial, epithelial, and inflammatory) expressed estrogen receptors, in

publishing has become a large space in the field of interactive education and modern pages have become dedicated to the service of the educational effort in this area as the research in this context of the urgent scientific necessities, especially as we consider in Iraq from the new countries in the exploitation of these new technologies and investment possibilities of the information network And the contents of different in the framework of so-called distance education Here lies the problem of research in the possibility of finding scientific solutions for the design of interactive inter active website for students of the preparatory stage in Iraq and to find out the scientific ways to find design The study, which included the problem of

Abstract                                                    

           The research aims to investigate the existence of correlations and influence between agricultural insurance risk management and economic development in the National Insurance Company with farmers, as agriculture is one of the leading branches of the national economy, ensuring food security and eliminating poverty to ensure sustainable ec