Purpose - The study aimed at evaluating the accounting system of the Iraqi political parties, which is applied according to legislative texts, and then the ability to provide accounting information to evaluate the strategic performance and control of the party's operational and financial performance.
Findings- The research found that the unified accounting system applied to political parties does not provide relevance informations to judge the performance of the political party, the researcher a proposal for an accounting system that provides the necessary information to measure and monitor the performance of Iraqi political parties can be presented. The

This study concerns the role of activated carbon (AC) from palm raceme as a support material for the enhancement of lipase-catalyzed reactions in an aqueous solution, with deep eutectic solvent (DES) as a co-solvent. The effects of carbonization temperature, impregnation ratio, and carbonization time on lipase activity were studied. The activities of Amano lipase from Burkholderia cepacia (AML) and lipase from the porcine pancreas (PPL) were used to investigate the optimum conditions for AC preparation. The results showed that AC has more interaction with PPL and effectively provides greater enzymatic activity compared with AML. The optimum treatment conditions of AC samples that yield the highest enzymatic activity were 0.5 (NaOH (

Many literary research papers have dealt with the work of Margaret Atwood's The Handmaid's Tale (1985) as a feminist work. However, nearly few studies combine social oppression with religious extremism. To bridge this gap, the present study aims at exploring the use of totalitarian theocracy of terror to oppress its citizens in the name of religion. In other words, it explicates the way religion is used to brutally suppress and exploit people in general and vulnerable women in particular. To meet this objective, the study adopted the qualitative descriptive method to describe how religion is used as a contradictory controlling means in Gilead discourse. It also adopted the Foucault theory in analyzing the data of the study, illu

تقدم هذه الدراسة وصفا للطريقة المستخدمة في تحضير الكربون المنشط  (AC)من بقايا الشاي. تم دراسة الخواص الفيزيائية والكيميائية وكفاءة الامتزاز للكربون المنشط المحضر. تم إنتاج الكربون المنشط (AC) على مرحلتين: الاولى التنشيط باستخدام حامض الفوسفوريك (H3PO4) والثانية الكربنة عند درجة حرارة 450 درجة مئوية. استخدم الكربون المنشط لغرض امتصاص العقار الدوائي السيبروفلوكساسين(CIP) . تمت  دراسة عدة عوامل تشغيلية  بدرجة حرار

تقدم هذه الدراسة وصفا للطريقة المستخدمة في تحضير الكربون المنشط  (AC)من بقايا الشاي. تم دراسة الخواص الفيزيائية والكيميائية وكفاءة الامتزاز للكربون المنشط المحضر. تم إنتاج الكربون المنشط (AC) على مرحلتين: الاولى التنشيط باستخدام حامض الفوسفوريك (H3PO4) والثانية الكربنة عند درجة حرارة 450 درجة مئوية. استخدم الكربون المنشط لغرض امتصاص العقار الدوائي السيبروفلوكساسين(CIP) . تمت  دراسة عدة عوامل تشغيلية  بدرجة حرار

Abstract The dissemination of knowledge is no longer confined to schools and universities, not even books. For nearly two centuries, the media have become prominent in disseminating knowledge and culture, in its public and particularly political aspects. After the development of the media from newspapers and magazines to the visual media, their role has increased from the dissemination of abstract information and abstract knowledge towards the process of forming new knowledge through what it publishes and broadcasts from different programs such as drama, news and talk shows. The impact of the media has changed the overall community awareness. Half a century ago the media was not so powerful and widespread. The evolution of the 1990s made

Two oil wells were tested to find the abnormal pressure zones using sonic log technique. We found that well Abu-Jir-3 and Abu-Jir-5 had an abnormal pressure zones from depth 4340 to 4520 feet and 4200 to 4600 feet, respectively. The maximum difference between obtained results and the field measured results did not exceed 2.4%.
In this paper, the formation pressures were expressed in terms of pressure gradient which sometimes reached up to twice the normal pressure gradient.
Drilling and developing such formations were dangerous and expensive.
The plotted figures showed a clear derivation from the normal trend which confirmed the existence of abnormal pressure zones.

Heritage reflects peoples' memory and essence of nations. Thus, this divan was really the material and tool for writers in general and poets in specific both in their artificial innovations . Accordingly, modern writers have endeavored to bring heritage back in all its details and occurrences. Abdullwahab Al-Bayati's experience had reflected his innovative and strong link with the humanitarian heritage, in that heritage in view of Al-Bayati means both the humanitarian expertise and gains that are able to extend from past to future passing through the present.From this, the poet had not disconnected his strong link with the Arab poetic heritage .Thus, the poet had utilized the Arab poetic heritage in expressing on the Arab contrary realit

This research studies the effectiveness of the symbol in the Iraqi monodrama texts. The methodological framework is devoted to the research problem and the need for conducting it, its importance, the purpose of research, and the definition of the most important terms. The research problem dealt with the concept of the effectiveness of the symbol, the monodrama, and the working levels of the symbol in the monodrama texts of the author, in addition to the disclosure of the artistic vision embodied by the playwright in the use of the symbol within the literary product, as well as the development of the creative process. The research problem was defined by the following question: How effective is the symbol in the Iraqi Monodrama texts?
T

This research is a pragmatic study of political blame in British and Iraqi Parliaments. It aims to unfold the similarities and/or differences in terms of the pragmatic and pragma-rhetorical strategies used by British and Iraqi politicians when they exchange blame in both offensive and defensive situations. A statistical analysis is conducted to quantitatively support the findings of the pragmatic analysis. The analyses conducted have yielded different results among blame is a process composed of two stages. Each stage is distinct for its pragmatic components and pragma-rhetorical strategies. British and Iraqi MPs at the blame stage tend to utilize impoliteness as their main strategy. However, British and Iraqi MPs perform differently at the