Providing useful information in estimating the amount and timing and the degree of uncertainty concerning the future cash flows is one of the three main objectives of the financial reporting system, which is done through the main financial statements. The interest on standard-setting bodies in the forecasting of future cash flows, especially Financial Accounting Standards Board (FASB) explain under Accounting Standard (1) of the year 1978 "Objectives of Financial Reporting by Business Enterprises", paragraph (37) thereof that accounting profits better than cash flows when forecasting future cash flows, In contrast, IAS (7) as amended in 1992 aims to compel economic units to prepare statement of c

Background: Chronic cough is often the key
symptom not only of chronic pulmonary diseases
but for other important extrapulmonary
pathologies, in particular upper airway and
gastrointestinal diseases.
Objective: This study was designed to
determine the etiology of chronic cough and the
usefulness of the available diagnostic tests in
reaching its causes.
Methods: One hundred patients presenting with
chronic cough at Baghdad Teaching Hospital
Outpatient Clinic were enrolled in this study. The
patients underwent a full clinical interview,
physical examination with indicated diagnostic
test(s) (such as chest x ray, bronchoscope, PFT,
GIT study, sinus X ray or CT).
Results: An etiology of chronic

            The research aims to identify the elements of performance supervisory good and effective and availability in the Governmental council through examination and analysis of the reality and practice of censorship in this Council through study and evaluate the characteristics of the regulatory effective upon which the Governmental council in the performance of his work and knowledge of their adequacy by comparing the established criteria , and determine the effect of characteristics supervisory the performance standards for the Governmental council, Based search to two assumptions key to check the level of the relationship and the influence of the dimensions of the con

The objective of this research is to develop a method for applying financial derivatives in the local environment to reduce the risk of foreign exchange rate fluctuations to enhance quality of accounting profits through Financial reporting to local units In accordance with international financial reporting standards, To accomplish this objective was selected a sample of Iraqi units exposed to the risk of fluctuations in foreign currency rates, As the research found:

• many companies and banks in the local environment a lot of losses due to fluctuations in foreign currency exchange rates.
• that financial derivatives in the Iraqi environment represent

research objectives to:
1. identify the social, economic and cultural factors affecting consumption.
2. detect the consumption culture among the population in the city of Erbil.
3. Identify the GATT consumer protection and rights.
The most important results:
1. that there is variation in the answers of respondents about keep up with modernity in the basic consumption (necessary), it swallowed the proportion of yes answers about keep up with modernity in food consumption (72%), and is an indication of growing consumer awareness of the individual in the side of nutrition. The clothing on the side of the proportion of yes answers amounted to (85%), in the health field note that the percentage of yes answers (83%), who are abr

Levels of primary education are varying in Sulaimaniyah Province, which defines as a lower stage of education process and seems to be found in most settlements to save the individual and community from illiteracy in its traditional notion which means the individuals, potentiality for reading and writing if he/she graduated from this stage successfully. The research can put the priority for goodness of primary education service within Sulaimaniyah Province that includes Sulaimaniyah city as a dominance based on statistical indicator which called the standardized score (z). The indicator (z) calculated for the basic items of primary education to diagnosis the range of developing that service in Sulaimaniyah city especially and put

Neurolinguistics is a new science, which studies the close relationship between language and neuroscience, and this new interdisciplinary field confirms the functional integration between language and the nervous system, that is, the movement of linguistic information in the brain in receiving, acquiring and producing to achieve linguistic communication; Because language is in fact a mental process that takes place only through the nervous system, and this research shows the benefit of each of these two fields to the other, and this science includes important topics, including: language acquisition, the linguistic abilities of the two hemispheres of the brain, the linguistic responsibility of the brain centers, and the time limit for langua

Marriage is in fact a year of God's years in his creation, and it is the only method that God has made the right way to breed and reproduce and to continue life among people, and God did not make the almighty man like other creatures, he did not let his instincts go off without order and a correct way for her, he did not leave to chaos in Instinct is a place but guided and directed creation to the right way and way of life between people and reproduction in order to preserve the dignity of the human being and his exposure from chaos. However, marriage may experience some problems, difficulties, disagreement or discord between the spouses and even to the extent that it prevents the continuation of the common life between them, and one of

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

Divine laws are policies that Allah runs his servants, people are different in the accord-ing to the difference of periods .Each period has its kind of conduct and furtune of kindness and their own interest . As every nation has a kind of conduct to be applicable to them even if it will be decay in the rights of the others . For this meaning it would be permitted to meet two prophets in the same period according to the difference of their interest.
The prophecy of Mohamad has been demonstrated and his message was famous according to his miracles and decisive signs. And people from other religions tried to deny his message . As the Christians tried to deny his message by making nobody believe his signs and miracles .
And as the Jews