This research is aiming  to analyze the impacts of the current budget in Iraq by using  the Government Finance Statistics Manual (GFSM) , the research is based on hypothesis: (There is an impact on the using of the Government Finance Statistics Manual (GFSM) In public budget in Iraq) .This hypothesis was demonstrated by using the questionnaire, a number of conclusions were reached, the most important being the lack of terminology adopted in the government accounting system and the Iraqi financial and accounting manual as a result of their adoption of the monetary basis for the lack of accounting terminology that meets t

The proliferation of electronic games, video games and computers has caused children and teenagers to become attracted to these games and become their favorite entertainment. The widespread of these games has generated widespread debate about positive aspects and negative aspects. It is evident that there are two main trends in the impact of electronic games on the behavior of children and adolescents. The first trend is that e-games have positive effects on children and adolescents, especially in cognitive abilities and skills in learning. While the second view sees that electronic games have negative effects that appear in social isolation and lack of movement and aggression. Through the review of previous literature, the current resea

Variation order plays an important role in calculating the final cost and time. The paper aims to determine the causes of variation orders in projects performed between 2007-2014 in Erbil governorate projects. Data was collected from contract documents. Performed in the Erbil governorate projects from 2007-2014. The study seeks to identify the most significant causes of delays by assessing the common causes of delays in terms of frequency, severity and 

important indices of owners, consultants and contractors related to&n

Gum Arabic is a natural gummy exudate gained from the trees of Acacia species (Acacia senegal and Acacia seyal), Family: Fabaceae. Gum Arabic considers as a dietary fiber with a high percentage of carbohydrates and low protein content. Sugars arabinose and ribose were originally discovered and isolated from gum Arabic and it is representing the original source of these sugars. A gum emanation from trees occurs under stress conditions such as heat, poor soil fertility, drought, and injury. Mainly gum is produced in belt region of Africa, mainly Sudan, Chad, and Nigeria. In the food industry, it is used in confectionery; in the pharmaceutical industry, it is used as emulsifier, film coating and others. Traditionally the g

The research aims to show the impact that the information of the supporting bodies can have and its dimensions represented by (information credibility, efficiency and effectiveness of information, cooperation with the tax administration, obligating the taxpayer, accuracy and completeness of information and the appropriate time) in tax inventory, as well as clarifying the moral differences in  The response of the surveyed sample according to the personal variables represented by (gender, educational attainment, scientific specialization, job title, years of service), and the descriptive analytical approach was adopted and in light of it, the questionnaire was designed as a main tool in collecting data from the sample of (80)

Background: Loss of tooth structure may be due to tooth to tooth contact and presence of abrasive components in the work environment. The aim of study was planned to evaluate the occurrence of dental attrition among Cement factory workers. Material and Method: The Sample included all workers chronically exposed to cement dust in the EL-Kubaisa cement factory (95 workers). A comparative group of workers (97) were non-exposed to cement dust was selected. All workers were males in gender with age range (25-55) years. The assessment of tooth wear was based on the criteria of smith and knight, 1984. Results: The maximum tooth wear score for exposed workers was 84.2% while non exposed workers was 38.1%,with statistical differences between two g

The present study aimed to identify the therapeutic evaluation of chitosan extracted from the fungus cushroom and pure chitosan on glucose and lipid profile in the blood of 35 male rabbits with hyperlipidemia induced experimentally by cholesterol. The tests included estimation of glucose levels, total cholesterol, triglycerides, high-density lipoproteins, low-density lipoproteins, and very low-density lipoproteins. hyperlipidemia was induced in the male rabbits used in the study which was administered orally with cholesterol 150mg/kg body weight for a week. rabbits were divided into seven groups: control, cholesterol, pure chitosan, mushroom chitosan, cholesterol and pure chitosan, cholesterol and mushroom chitosan and cholestero

The research aims to demonstrate the impact of governance mechanisms on the quality of financial reports in the light of the accounting disclosure for sustainable development represented in (accounting disclosure for economic development, accounting disclosure for environmental development, and accounting disclosure for social development) in a sample of banks listed in the Iraq Stock Exchange.

Governance mechanisms were measured by evaluating and analyzing the mechanisms in banks for the research sample consisting of (15) banks, based on the governance guide issued by the Central Bank, as well as the banks’ financial reports for the years 2016 -2018, and the dimensions of accounting disclosure for sust

The present analysis targets to recognize the influence of the separate teaching approach on the accomplishment of grammar for scholars of the College of Islamic Sciences. The target of attaining this target led the investigations developing the subsequent null theories: 1. No statistically substantial variance is happened at the consequence level of 0.05 between the mean scores of the scholars in the investigational category who learnt consistent with the separate learning approach and the mean scores of the scholars in the control category who learnt in the conventional method in the accomplishment test. 2. No statistically substantial variance has been observed at the consequence level of 0.05 in the mean differences between the