The aim of the study is to investigate the effects of space weather on the troposphere, where our climate exists. This work is useful to give us an idea of ​​the interaction between solar activity and some meteorological parameters. The sunspot number (SSN) data were extracted from the World Data Center for the production, preservation, and dissemination of the international sunspot number (SILSO), top net solar radiation (TSR) and temperature 2 meters from the ERA5 model of the Copernicus Climate Change Service (C3S) from the Climate Data Store with 0.25 grid Resolution, providing a rich source of climate data for researchers. This study was conducted from 2008 to 2021 (solar cycle 24 and the beginning of 25) over Iraq loca

Abstract—Over the two past decades, the rapid integration of capital markets underlined the necessity for developing a single set of high quality international accounting standards. The growing acceptance of international accounting standards has given power for International Accounting Standards Board (IASB) to work and develop this project. Iraq is a country where its accounting practices have been influenced by different philosophies from outside and inside Iraq during its modern history. After the fall of Saddam Hussain international institutions have begun to play an important role in reshaping Iraq’s economy including its accounting for oil. This paper investigates the challenges and opportunities for Iraq in transitioning from it

Abstract

                 The research aimed to test the relationship between the size of investment allocations in the agricultural sector in Iraq and their determinants using the Ordinary Least Squares (OLS) method compared to the Error Correction Model (ECM) approach. The time series data for the period from 1990 to 2021 was utilized. The analysis showed that the estimates obtained using the ECM were more accurate and significant than those obtained using the OLS method. Johansen's test indicated the presence of a long-term equilibrium relationship between the size of investment allocations and their determinants. The results of th

Background: Depression is a common mental disorder that presents with depressed mood;it can become chronic or recurrent and affect dental health .Thus this research aimed to assess the prevalence and severity of dental caries among students with different grade of depression in relation to physicochemical characteristics of stimulated whole saliva. Materials and methods: The total sample involved for depression status assessment is composed of 800 students for both gender aged 15 years old that were selected randomly , This was performed using children depression inventory (CDI) index that divided the students into four groups of depression(low or average grade, high average grade, elevated grade and very elevated grade). The diagnosis and

The presence of natural radioactivity in soil and other materials results in internal and external exposure in twelve samples at Al_Dura Heating generator at south of Baghdad using NaI(Ti) detector .Therefore, it is desirable to determine the concentration of naturally occurring radionuclide's238 U 232Th and 40 K,.. natural radioactivity and associated radiation hazard in some soil samples. The natural radioactivity due to the presence of 238 U 232Th and40 K in soil samples was measured by gamma spectrometry using NaI(Tl) scintillation well-shaped detector. In this context, soil samples were collected from thirty different locations of southern Al-Dura thermal Power Plant.Radium equivalent activities were calculatedfor the analyzed sampl

The typical test for diagnosis of severe acute respiratory syndrome coronavirus 2 is a reverse transcription-polymerase chain reaction (RT-PCR) technique, but the chest CT scan might play a complementary role at the first detection of Coronavirus Disease 2019 (COVID-19) pneumonia. Objectives: To determine the sensitivity of CT scan on patients with COVID-19 in Al-Najaf, Iraq, and to compare the accuracy of CT scan with that of RT-PCR technique. Material and Method: This is a prospective study. The patients suspicious of having COVID-19 infection and respiratory symptoms were registered. All patients were diagnosed by RT-PCR and chest CT. Diagnostic performance of CT was intended using RT-PCR as the reference sta

     The research aimed to study the vaccination efficiency against the emerging virus SARS-CoV-2, which includes Pfizer, AstraZeneca and Sinopharm vaccines that  are  used exclusively in Iraq, by measuring the level of immune cells CD4⁺ as well as vitamin D3 using ELISA technology. Taking  serums  were taken from vaccinated individuals: 20 uninfected before individuals who got a vaccination and 20 people with prior infections who had the vaccine (for each type of the three vaccines). Samples were collected 21 days following the second dose as well as 3 to 6 months thereafter. The results showed that the most effective vaccine was AstraZeneca  and  the results of T-cells were the highest compared to Pfizer and Sinop

The seismic reflection and gravity data were used to detect the tectonic boundaries in Kut-Hai-Fajir and surrounding areas, central Iraq. The depth maps of Dammam, Nhr Umr, and Sulaiy, formations were constructed and used to detect some boundareis in the study area. The residual gravity map and Total Horizantal derivative (THDR) also used to detected the tectonic boundaries. It is obtained that most boundaries or faults found in the deep formations; while some of them showen in the shallow fomations. The faults or boundaries obtained from gravity intrpretation mostly coincied with the deepest formation boundaries. Generally, the grvity anomalies conform the morphological feature locations within the depth maps of the formations. Many lon

   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