As a result of the entry of  multinationals companies in Iraq for investing in the joint projects through conducting agreements and contracts for work on important and strategic projects to get the necessary funds and various experiences which characterize the foreign participant sides that Iraq currently needs them and because of the non-applying the accounting processing stipulated in the unified accounting system in addition to the absence of a local accounting bases as well as the default of the participant contracts on indicating the accounting methods about those projects which are considered one of the bases that enables auditors in the public sector to depend on it, thus the research paper deals with studying an

     This study aims to determine the exposure of dentists to radiation resulting from the use of light therapy units and to assess their risk and impact on dental clinics.  This study was conducted in private dental clinics in the city of Erbil in northern Iraq. Surveys were conducted to collect information about light-curing units. The results were analysed using the multi-response logistic regression to determine the factors affecting the radiation values of light-curing units. The results of the study showed that five major variables have a major effect by radiation.  This is shown with a value of P ≤ 0.05. Typical treatment times with radiant light, with a typical number of daily restorations, may exceed the risk limits for

This study were designed to make comparison between the influence alcoholic extract of Arctium lappa L. leaves and Pentoxifylline on treatment the adverse effect of gentamicin on DNA of sperms. Thirty five male rats were divided into 5 groups: the 1st group (T1) was made as negative control group, the 2nd group (T2) was given distilled water and gentamicin 5mg/kg (positive control group), the 3rd group (T3) was given a dose 600 mg/kg of Arctium lappa L and gentamicin, the 4th group (T4) was given dose 100mg/kg of pentoxifylline and gentamicin, the 5th group (T5) was given a dose 300mg/kg of Arctium lappa extract with dose 50mg/kg of pentoxifylline and gentamicin. The results of DNA damage% and agglutination % in T3, T4 and T5 appeared an

John Updike’s use of setting in his fiction has elicited different and even conflicting reactions from critics, varying from symbolic interpretations of setting to a sense of confusion at his use of time and place in his stories.  The present study is an attempt at examining John Updike’s treatment of binary settings in Pigeon Feathers and Other Stories (1962) to reveal theme, characters’ motives and conflicts.  Analyzing Updike’s stories from a structuralist’s perspective reveals his employment of two different places and times in the individual stories as a means of reflecting the psychological state of the characters, as in “The Persistence of Desire”, or expressing conflicting views on social and political is

   In this study the Individuals of Ostracoda crustacean Cyclocypria were used as bioclaner of two species of bacteria namely Escherichia coli & Staphylococcus aurous, these bacteria have been introduced to an artificial aquatic environment with known number from pure cultures. The aim was to check the predation efficiency and ecological role of Cyclocypria as biological cleaners.      The results showed that the predation rate was between 6 106 ×  and 7× 10 6 colony/ ml/ 3 days/ 10 crustacean in the first three days. This rate increased remarkably in the 9th, 12th & 15th day from the beginning of the experiment and it was 10 × 10 6 and 15 × 10 6 respectively.  &nb

Due  to  the  importance  of  Laser  usage  in  the  field  of  skin diseases  Like  removing.  the cicatrix  (acne  causes).  skin  lines,  cone spots,  two laser systems  have underwent a study and  evaluation for their use in treatingthe skin diseases.

The   research  deals  with  desigrrating  an  optical  system  .The system is for concentrating  the laser beam C02 with a wave length of

10.6   micrometer   Descriptions   of  1he  system  and   value   of   the

perfonnance  

The modern stylistic lesson has become more committed to the scientific limits in which it believed, and more confident in itself, and it is no longer just a scientific procedure that helps other curricula and sciences that preceded it.

Based on this, our modest research ((a stylistic vision of the objection in the Quranic discourse)) arose to explore an artistic rhetorical phenomenon that was included in the Holy Quran text. ; Because analysis is a situation that allows us to see a lot and absorb the stranger more clearly.

And since the horizontal arrangement of the linguistic elements in which stylistically undistinguished elements meet with distinct ones, the other trend has emerged that believes that the stylistic dis

The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financi

Research Summary :

         Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of the Messengers, his family and all his companions, then after:

     This is brief research that contained between its two covers one of the jurisprudence rules derived from Islamic Sharia that guarantees the right of others, in case of forcing to do the prohibited act, and it is a restriction of the rule: “Necessities allow prohibitions” and “Hardship brings facilitation” and support for the rule: “Necessities are valued.” It is an origin in alleviating the taxpayer definitely , and the study has briefly shown some of the jurisprudential appli