Vitamins k is an important fat-soluble vitamin that can be obtained from plants, bacteria and animals and is necessary for the blood clotting. It plays a key function as a cofactor in the synthesizing of blood clotting proteins in the liver; recently, the interest for its functions in extra-hepatic tissue has increased. Vitamin k deficiency is usually caused by abnormal absorption rather than in the lack of vitamin in food. Apart from its impact on clotting, chronic subclinical deficiency of vitamin K maybe a risk factor for many diseases such as osteoporosis, atherosclerosis, cancer, insulin resistance, neurodegenerative diseases and others, while current food intake guidelines be focused on the daily dose necessary to avoid blood loss.

This study aims to test whether the institutions listed on the Iraq Stock Exchange have a significant correlation between the level of conservative accounting practice with the level of market share returns during the Coronavirus pandemic period as one of the policies to confront the economic repercussions of the Coronavirus pandemic. Furthermore, the sample included institutions listed on the Iraq Stock Exchange during the 2019 and 2020 years, i.e., the period before the Coronavirus pandemic and during the Coronavirus pandemic for the purpose of comparison. The market value to book value model was used, and the study found that conservative institutions had achieved the highest level of market share prices compared to non-conservat

This research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock Exchange. Researchers relied on analyzing the financial statements of 10 listed companies for years 2016 – 2019. Researchers used the Ohlson price model to test the relationship between accounting information and value relevance. The research indicated that there is a significant relationship between the adoption of IFRS 9 and the relevance of the value of the earnings and the book value, but the earnings information is more relevance than the book value information, it is due to the interest of investors in the income statement in making investment decisions.

The contemporary role of administrative accounting Renewal or threat

The research aims to identify the reasons that lead to asymmetry of information between economic unity administration and the parties that use accounting information such as shareholders, So,  the ability to reach to the solutions that would reduce this problem, these factors have been divided into two types: the first one is the internal factors which represent the administration's desire   in order to expand the self-interest of getting the profits and increase the value and competitive entity and investors to obtaining greater returns for their shares, so the second type is the external factors, which represent the failer that occurs ​​in the laws and regula

The construction sector is considered an important and influential pivot in the national economy of any country.  Nations are working to develop this sector, receiving modern and developed techniques. So, this sector can be a carrier or a receiver of modern technologies. The cost of technology transfer between the international companies that sponsor this sector is a matter of great importance, especially since different factors affect the need for this advanced technology. The cost of technology transfer in construction is related to multiple factors presented by Knowledge, equipment, plant, hardware and software. The lack of distinguishing and evaluating the direct and indirect costs in the construction sector during

The present experimental work is conducted to examine the influence of adding Alumina (Al₂O₃) nanoparticles and Titanium oxide (TiO₂) nanoparticles each alone to diesel fuel on the characteristic of the emissions. The size of both Alumina and Titanium oxide nanoparticles which have been added to diesel fuel to obtain nano-fuel is about 20 nm and 25 nm respectively. Three doses of (Al₂O₃) and (TiO₂) were prepared (25, 50, and 100) ppm. The nanoparticles mixed with gas oil fuel by mechanical homogenous (manual electrical mixer) and ultrasonic processor. The study reveals that the adding of Aluminum oxide (Al₂O₃) and Titanium oxide (TiO₂) to g

The accounting system of government is considered an important tool to follow up the financial transactions that reflect the activities of governmental units and by which the useful information for estimating governmental annual revenues and expenditures are provided through the state public budget because it is an information system that provides detailed past performance, as well as measures the efficiency of the governmental agencies performance in implementing the budget, and the of success governmental units is measured through the type of services and programs offered, their size and the possibility of achieving the objectives assigned to them. The medical evacuation program is one of the medical and curative health services provid