Our research (applications of the popular referendum in the Constitution of Iraq 2005) speaks of the popular referendum, which is one of the most important means of expressing the will of the people directly, so as to ensure the participation of the act in the political decision-making in the state. Among us the most important referees working referendum in terms of definition and types and what A popular method is useful in direct political action and also dealt with the provisions of the referendum in the iraqi Constitution of the year2005.   

Random laser gain media is synthesized with different types of dye at the same concentration (1×10^-3 M) as an active material and silicon dioxide NPs (silica SiO₂) as scatter centers through the Sol-Gel technique. The prepared samples are tested with UV–Vis spectroscopy, Fluorescence Spectroscopy, Field Emission Scanning Electron Microscopy (FESEM), and Energy Dispersive X-ray Diffraction (EDX). The end result demonstrates that doped dyes with silica nanoparticles at a concentration of 0.0016 mol/ml have lower absorbance and higher fluorescence spectra than pure dyes. FESEM scans revealed that the morphology of nanocrystalline silica is clusters of nano-sized spherical particles in the range (25-67) nm. It is con

Background: Staphylococcus aureus infections are growing problems worldwide with important implications in hospitals. The organism is normally present in the nasal vestibule of about 35% apparently healthy individuals and its carriage varies between different ethnic and age groups.

Objective:To study the antibiotic resistance of staphylococcus aureus isolated from nasal cavity of Health Care Personnel.

Patients and methods: A total of 180 samples were collected from the nose of the  two groups (health care personnel, community control) at Baghdad Teaching Hospital. They were screened for nasal colonization with S.aureus during the period between Apr

هدف البحث الحالي قياس كشف الذات والأرتياح النفسي لدى طلبة الجامعة والموازنة بين الذكور والأناث في هذين المتغيرين فضلاً عن كشف العلاقة الإرتباطية بينهما، أستخدمت الباحثة المنهج الوصفي الإرتباطي بلغت عينة الدراسة (200) طالبًا وطالبة تم أختيارهم بالطريقة العشوائية الطبقية من مجتمع البحث من طلبة جامعة بغداد/ كلية الزراعة وكلية التربية الرياضية، أستخدمت الباحثة مقياسين أحدهما لكشف الذات والأخر للأرتياح النفسي (

Traditional accounting takes only one dimension (economic) in calculating the value added of the company, and all other aspects (including environmental and social) are neglected, and despite the emergence of Sustainability Accounting and the interest of companies in preparing sustainability reports, these reports are suffering from many problems, including multiple metrics used in measuring companies (cash, quantity and lavish). In addition, these reports may reach dozens of pages in some companies and this causes the problem (information overload) which affects the qualitative properties of accounting information such as appropriate and relative, which requires the need to find a tool that can measure the Sustainability Unit of

In accounting studies, more than one method is used to measure income and balance sheets elements. One of these methods is called the fair value, which use to determine the assets and liabilities ad it includes the benefits or self-satisfaction ability. This paper aims to focus on the importance of fair value as a basis of accounting measurement and its effects to achieve the relevant characteristics by using the equation is used by (Kythreotis) in his research, And Also , Editing this equation depending on the financial data and information of Iraqi Banks as a case.

  This  Research aim to identify the factors affecting the strategic implementation of sewage projects and to seek to activate the real follow-up of projects to identify the factors that accompany their implementation, The study included a sample of the projects of the investment plan implemented for the Directorate General of sewage in the governorates of Iraq, which was completed during the six years period (2010-2016). The sample of the research was four projects: The project of implementation and processing of the treatment plant and the lifting station and the conveyor line for the project of IMARA/The third stage/Al-Sanaf marshland , The project of the processing and implementation of the treatment plant with the

The objective of the research is to clarify the grants and aids as a conceptual input, identify the factors of obtaining them and their objectives, and the statement of the need to produce accounting information that enhances financial reporting related to grants and assistance, especially the presentation of the accounting treatments provided by the unified accounting system and determining the shortcomings of that system, The accounting requirements of IAS20 to limit the variation of treatments with application to the economic unit (the research sample) are presented.

The study reached a set of conclusions, the most important of which is the absence of an accounting base in Iraq that determines the basi

      Abstract:

Objective: The study was done to evaluate nurses’ knowledge and practices toward physical restraint at critical care unit

Methodology: Fifty nurses, who were selected by a non-probability (convenient) sampling method, participated in this descriptive study. The instrument of the study was knowledge parts of the questionnaire were initially developed in the U.S.A for nursing homes; in 2006 they were adopted for all hospital units by the original developers. The knowledge section of the questionnaire consisted of 20 items, which were used to measure knowledge of nurses towards the definition, indications and contra

 Abstract

In order to determine what type of photovoltaic solar module could best be used in a thermoelectric photovoltaic power generation. Changing in powers due to higher temperatures (25^oC, 35^oC, and 45^oC) have been done for three types of solar modules: monocrystalline , polycrystalline, and copper indium gallium (di) selenide (CIGS). The Prova 200 solar panel analyzer is used for the professional testing of three solar modules at different ambient temperatures; 25^oC, 35^oC, and 45^oC and solar radiation range 100-1000 W/m². Copper indium gallium (di) selenide module   has the lowest power drop (with the average percent