Many financial institutions invest their surplus funds in stocks, either to obtain dividends or for trading purposes and to obtain profits from the difference between the cost and the selling price, and investment in shares represents an important part of the financial position of financial institutions applying to the common accounting system of banks and insurance companies, in addition to their impact It is clear on the result of the activity of these institutions.The aim of the research is to define what the shares and their types are, and to indicate the accounting treatments needed to move towards the process of adopting the International Financial Reporting Standard No. (9) and its reflection on its financial statements. I

Background: Despite the importance of vaccines in preventing COVID-19, the willingness to receive COVID-19 vaccines is lower among RA patients than in the general population. Objective: To determine the extent of COVID-19 knowledge among RA patients and their attitudes and perceptions of COVID-19 vaccines. Methods: A qualitative study with a phenomenology approach was performed through face-to-face, individual-based, semi-structured interviews in the Baghdad Teaching Hospital, Baghdad, Iraq, rheumatology unit. A convenient sample of RA patients using disease-modifying anti-rheumatic drugs was included until the point of saturation. A thematic content analysis approach was used to analyze the obtained data. Results: Twenty-five RA pa

This study was conducted to evaluate the efficiency of some chemicals and biological agents to induce systemic resistance (ISR) against to wheat common bunt disease caused by the two species of fungus Tilletia tritici (Bjerk.) Wint (T. caries (Dac.) Tul.) and T. laevis Kuhn (T. foetida (Wall.) Liro. Trails in the efforts to find an alternative, safe and environmentally friendly means to control the disease. Results of this study which carried out during two consecutive seasons for the years 2012 - 2013 and 2013 - 2014 at two different environmental locations. Seed treatment by (SA 100 and 200 mg/L, 500 ?–aminobutyric acid (BABA) and 1000 mg/L, Effective Microorganisms (EM1) 40 and 150 ml/kg seeds) have led to high significant redu

The research aims to measure the impact of envy on job stress because the topic of envy represents a negative emotion that exists at all organizational levels, which may cause stress in the work environment.

The Research problem is represented by the lack of perception of most of the faculty staff on the negative effects of envy on their well-being in the Technical College of Management - Baghdad, and what is the impact level of envy on their job stress.

To achieve this, the scale of envy was based on two dimensions (being envied, Envying others), While the job stress scale was based on seven dimensions (workload, conflict role, Family factors, work environment, work relationships

The research aimed at identifying the effect of the think, pair, and share strategy by using educational movies on learning jumping opened legs and closed legs skills on vault in artistic gymnastics for women. It also aimed at identifying the group that learned better the skills understudy. The researcher used the experimental method on second-grade College of Physical Education and Sport Sciences female students. Twelve female students were selected from each of the two sections to form the subjects of the study. The main program was applied for eight weeks with one learning session per week. The data was collected and treated using SPSS to conclude that the think, pair, and share strategy and the traditional program have positive effects

Objective: The study aims at assessing the food frequency intake and dietary habits for diabetic pregnant
women.
Methodology: A descriptive study is carried out for the period from November4th 2013 to August
25th 2014. A purposive "non-probability" sample of one hundred diabetic pregnant women is selected from
the Diabetic and Endocrine Center in Al-Amarha City. A questionnaire is developed as a tool of data
collection. Content validity of the study instrument is determined through panel of experts. Split-half
reliability technique is used for reliability determination of the study instrument which depicts a reliability
coefficient of (0.79) for the entire scale. A structured interview with each diabetic pregnant wom

         Fibromyalgia (FM) is a common, debilitating, and chronic pain syndrome. The women are more likely to have more tender points on examination than are their male counterparts. Iraqi study showed that FM occur in 1.5% among adolescents of Iraqi population. In compare to normal healthy women, present study was revealed that Iraqi women with FM have significant elevation of calcium (p = 0.003) with significant reduction of magnesium (p = 0.001), whereas the inorganic phosphorous was not differs (p = 0.31). In conclusion, magnesium and calcium would play a crucial role in etiopathogenesis of fibromyalgia.

Key words: calcium, magnesium, phosphorous, Fibromyalgia.

 This study dealt with the basics of financial inclusion in terms of concept, importance and objectives, The empowerment of women financially and bank,and then the relationship between financial inclusion and women, and determine the requirements of inclusion Financial resources for women. The analytical descriptive method was used for data, which included reviewing and analyzing information And data in economic and financial literature. The study: reached a number of conclusions, the most important of which are Financial inclusion contributes to women's financial and banking support, as there is a positive relationship between financial institutions Banking and women's access to financial and banking services, thus playing a role i

   Iraqi legislator taxation  married women in charge of the income tax treatment of the man in charge of tax and the application of the principle of equality of individuals to bear public burdens. The factor legislator women in charge of special treatment in some cases, taking into account the circumstances family allow  tax in the case of whether she was married to a man is unable to completely work and does not have a resource, as well as giving the legislator allow for her children. it observed that the amount of allowing still little is notcommensurate with the high cost of living in addition to limiting the tax allowances granted within the limits of the taxpayer and his immediate family did not take the legisla

This study explores the theory of Ecofeminism ,which elucidates how capitalism and patriarchal society treat women and nature. Moreover, it studies the effects of gender categories to show how social norms unfairly control women and the environment. This study explores how Tess Onwueme's Then She Said it dramatizes the combined tyranny of nature and women. It emphasizes the devastation caused by oil firms colluding with local authorities to exploit both. The playwright examines the historical oppression of Delta women and the environmental damage they endure, using dramatic visuals and dialogue to illustrate the harsh realities of pollution and poverty. This study examines the contradiction between the prosperity of oil companies and the po