Accounting profession has been survived for long time and expected to survive in future, with out basing on theory in the field of practical practice . But there are numerous problems which emerge from the practical practice, their solution needs to be based on generally accepted accounting theory. The results of the researches in this field since the beginning of the last century unfolded the difficulty of formulating theory in accounting , but possible to formulate several accounting

           This research aims to identify and measure the role of TQM in the process of developing  the financial  performance of  Diyala State Company and show the reality and obstacles, after applying the company's management to the requirements of ISO 9001: 2008 and compare it with its performance before applying this standard, The researcher measured the financial performance by conducting financial analysis of the financial statements and conducting a number of interviews at the company's headquarters, Diyala State Company (one of the Iraqi Ministry of Industry and Minerals formations) was sele

This study aims to measure and analyze the direct and indirect effects of the financial variables, namely (public spending, public revenues, internal debt, and external debt), on the non-oil productive sectors with and without bank credit as an intermediate variable, using quarterly data for the period (2004Q1–2021Q4), converted using Eviews 12. To measure the objective of the study, the path analysis method was used using IBM SPSS-AMOS. The study concluded that the direct and indirect effects of financial variables have a weak role in directing bank credit towards the productive sectors in Iraq, which amounted to (0.18), as a result of market risks or unstable expectations in the economy. In addition to the weak credit ratings of borr

The planning for the formation of administrative policies and guidance through leadership are important things for managing administrative processes and sporting activities. As both contribute in the stability of the administrative conditions, and their development in the sport federations, whether they both were attentive about team and individual Olympic Games. The two researchers observe that, there is a variation in the correct way of application. Particularly in the formulation of administrative policies and leadership describing it as, modern management standards for both team and individual Olympic Games in the Iraqi National Olympic Committee. That led to cause a misconception and lack of clarity for some administrators of those uni

This review delves deep into the intricate relationship between urban planning and flood risk management, tracing its historical trajectory and the evolution of methodologies over time. Traditionally, urban centers prioritized defensive measures, like dikes and levees, with an emphasis on immediate solutions over long-term resilience. These practices, though effective in the short term, often overlooked broader environmental implications and the necessity for holistic planning. However, as urban areas burgeoned and climate change introduced new challenges, there has been a marked shift in approach. Modern urban planning now emphasizes integrated blue-green infrastructure, aiming to harmonize human habitation with water cycles. Resil

Background: asthma has an influence on craniofacial development. Recently evidences show that there is an association between oral health problems and chronic lung disease. The present study was designed to estimate the changes in arch dimension measurements among asthmatic children aged 12 years old who were collected from AL- Zahra Center Advisory for Allergy and Asthma and compare them with the non-asthmatic children of the same age and gender. Material and Methods: Fifty children (25 asthmatic and 25 non- asthmatic children) were included for the odontometric measurement. For both upper and lower study models, photographs were taken using special photographic apparatus for each child, and the statistical analysis were done by using SPSS

Background: - Aspergillus fumigatus is a ubiquitous and opportunistic fungal pathogen causing sever invasive aspergillosis, an important source of morbidity and mortality in
immunocompromised hosts (human and animals) .The present study was conducted to obtain more clarification about the toxicity and histopathological effects of this pathogen in albino mice
Material and Methods :- fourteen male mice( 6-10) weeks old ,( 20 – 28) gm weight , divided into two groups , test group ( n= 8) , intranasally infected with 25μl (710 conidia / ml normal
saline ) of A. fumigatus for 7 successive days , compared with uninfected group ( n=6) . the weight of all animals were measured at the beginning and at the end of th

From a health standpoint, fluoride (F) is a vital element for humans. It had harmful effects on numerous organs when consumed in high dosages. Fluoride poisoning has been linked to liver damage. The purpose of this study was to see how sodium fluoride (Naf) affected liver function and the glycemic index in adult male albino rats. Fourteen (14) adult male Wistar albino rats were randomly and evenly divided into two groups and given the following treatments for thirty (30) days: G1 Group (Control group), were given distilled water and fed a balanced diet, G2 rats were administered water that contained 100 ppm Naf. The animals were fasted for 8-12 hours before being anesthetized and blood samples were taken by heart puncture technique

This   study   has   investigated   the   effect   of   jaundice   on   some

hematological  and biochemical paramenters in male and female.  The results have shown significant decrease in Hemoglobin concentration, packed cell volume, white blood cell count and platelet count. The biochemical parameters results have shown significant increase in prothrombine time, level of total bilirubin, Aspartale transminase and Alanin trans aminase in the serum of male and femal.

Background: