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 tax base is one of the bases of the technical organizing of taxes,   and that a good selection of the tax base effects the outcome of the tax and its fairness, and with the expansion of the tax range results a dangerous phenomenon called tax evasion, which became threaten the economies of countries and this phenomenon prevents the achievement of the state to its economic, political and social objectives which seeks to resolve this phenomenon and identifying all human and material potential and realize the real reasons that lie behind it.   The researcher found that tax authorities are weak in terms of it the technical material and financial abilities, the analysis of data show that then is a significant reve

  The purpose of the study is to analyze the extent of the impact of liquidity as an independent variable on profitability as an intermediate variable and the value of banks listed in the Iraq Stock Exchange as a dependent variable, as the research problem is summarized by the fact that most banks focus on profitability as a phased goal without focusing on maximizing its value as a strategic goal by enhancing the wealth of owners and shareholders. On the long term, the research community is represented by the banks listed on the Iraq Stock Exchange, while the research sample was deliberately chosen, which included three private banks such as Baghdad Commercial Bank, the Iraqi Commercial Bank and the Iraqi Investment Bank, an

Increased attention to corporate governance with the increasing need for investors and other parties in the Iraqi market for securities of the information credible and confidence and greater transparency in the disclosure as well as the systems of governance lead to raise the value of the company and that by reducing the cost of capital and reduce the cost of financing, as well as that there are indications modern measurement can be adopted by the Iraqi market for securities for the purpose of evaluating the performance of listed companies and then raise their value.

   The research problem is that there is no framework or structure of the legal and local rules for the application of corporate governance in Iraq obliges

The place in which the person lives and his geographical and social environment have a great impact on building his personality, belief and culture, Islam has alerted the importance of the Muslim to make sure to choose the appropriate place in which he resides and dwells in that it is compatible with his religion and belief in order to ensure communication with Islamic knowledge in a way that enhances his belief Arabization occurs when a person makes himself an Arab by living the life of the Bedouins, and creates the morals of the Bedouins from the inhabitants of the Badia with its harshness, cruelty, ignorance and lack of understanding in religion and far from the sources of knowledge of Islamic knowledge. Blasphemy and polytheism, and

The current research aimed to study the effect of an exercise program on physical-kinetic intelligence and the skills of dribbling and shooting in basketball among female students. The research community was composed of 102 female students in the second stage of the Physical Education and Sports Sciences College for Girls of Baghdad University, in the academic year 2021-2022. A total of 40 female students were the sample of the study: 20 female students in the control group and 20 female students in the experimental group. After the implementation of the exercise program, there were significant improvements from pre-tests to post tests in the two groups (control and experimental groups), in physical-kinetic intelligenc

Fusidic acid (FA) is a well-known pharmaceutical antibiotic used to treat dermal infections. This experiment aimed for developing a standardized HPLC protocol to determine the accurate concentration of fusidic acid in both non-ionic and cationic nano-emulsion based gels. For this purpose, a simple, precise, accurate approach was developed. A column with reversed-phase C18 (250 mm x 4.6 mm ID x 5 m) was utilized for the separation process. The main constituents of the HPLC mobile phase were composed of water: acetonitrile (1: 4); adjusted at pH 3.3. The flow rate was 1.0 mL/minute. The optimized wavelength was selected at 235 nm. This approach achieved strong linearity for alcoholic solutions of FA when loaded at a serial concentrati

The aim of the research is to prepare motor sense exercises for developing motor and physiological abilities of backstroke and forward stroke service skill in badminton and investigated their effect. The research is adopted the experimental method with two groups design. The sample of the research is 8 players (13-15 years). The sample is divided into two groups of 4 players for each group. Both groups are exposed to pre and post tests, after the experimented were finished, the results are statically analyzed. The results have showed that there are positive developing abilities of motor and physiological of service skill in badminton. Finally, these prepared exercises are recommended for developing players’ abilities in badminton.

This study was aimed to investigate the response of two types of ornamental herbaceous plants (Wedelia trilobata and Jacobaea maritima 'Cirrus') to different agricultural environments and the application of potassium silicates to the living walls system LWS (Felt layer system) under the climate conditions of Baghdad city. Each experiment involved the cultivation of a different plant species, and the study duration was from September 15, 2021, to August 1, 2022. A Strip-Plot Design experiment was conducted using two factors: factor M with four levels of substrates (50% peatmoss and perlite (M1), 50% Vermicompost and perlite (M2), 50% Water hyacinth compost and perlite (M3), 50% wheat straw compost and perlite (M4)) and factor S with

Background: Rheumatoid arthritis is an autoimmune disease that affects mainly the synovial membranes and articular structures and is characterized by chronic, systemic inflammation involving multiple joints.Being a synovial joint, the Temporomandibular Joint is subject to the same disorders affecting other synovial joints, including RA.Beside it was considered as a specific serological marker for diagnosing RA disease ,antibodies to cyclic citrullinated peptide have proven to be associated with joints destruction, though; it may play a potential role in the prediction of the disease severity. Materials and Methods: Sixty nine individuals (69) were enrolled in this study, forty nine (49) were patients diagnosed with Rheumatoid Arthritis, a