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Strengthen the unified accounting system in rental sales Transactions to increase the protection of the real estate trade in installment Proposed framework
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Due to the large size of dealing in the transactions installment sales in durable products, especially real estate given the privacy to enjoy their property, among other products because of the large amount and the length of the repayment period leading to a risk of non-payment by the buyer because of the possibility to change the credit level to him, especially that most of this type of transaction customers are from limited income owners,  So it has been proposed the use of other transactions in handling real estate instead of installment sales transactions, a rental sale transactions because of the protection provided by this transaction for a vendor that will be mentioned later.

So proposes to strengthen the Iraqi unified accounting system by adding the rules of measurement and special accounts that can be applied uniformly in Iraqi companies that working in real estate trade an installments, to makes this system more ability to provide accounting information and protection to the seller, because the accounting system applied in these units does not cover all types of transactions, including the installment sale and leasing of the service units of Iraq's economic transactions.

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Publication Date
Sun Jan 02 2022
Journal Name
Journal Of The College Of Languages (jcl)
The Role Of Historical Memory In Promoting The Concept Of Belonging To The Homeland In A Novel "Mazurka For Two Dead Men" Of The Spanish Novelist Camilo Jose Cela: El Papel De La Memoria Histórica En El Apoyo Del Concepto De Pertenencia A La Patria , En La Novela “Mazurca Para Dos Muertos”, De Camilo José Cela
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       The present study discusses the significant role of the historical memory in all the Spanish society aspects of life. When a novelist takes the role and puts on the mask of one of the novel’s protagonists or hidden characters, his memory of the events becomes the keywords of accessing the close-knit fabric of society and sheds lights on deteriorating social conceptions in  a backwards social reality that rejects all new progressive ideas and  modernity. Through concentrating on the society flawing aspects and employing everything of his stored memory, the author uses sarcasm to criticize and change such old deteriorating reality conceptions.   

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Publication Date
Sun Aug 24 2025
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte, Issn 1886-8576, Vol. 17, Nº. 6, 2022, Págs. 391-395
A study of mental perception and sports confidence and their relationship to the motivation of sports achievement for the players of the Iraqi premier league football clubs
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Autorías: Nuha Mohsin Dhahi, Ahmed Thare Hani, Muwafaq Obayes Khudhair. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 6, 2022. Artículo de Revista en Dialnet.

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Publication Date
Fri Feb 17 2023
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn: 2789-3219 )
The Association of Genetic Polymorphisms in Tumor Necrosis Factor-Alpha and Interleukins with Disease Severity or Response to Biological Therapy in Iraqi Rheumatoid Arthritis Patients: A Narrative Review
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Background: Tumor necrosis factor-alpha (TNF-α) and interleukins play important roles in the pathogenesis of rheumatoid arthritis (RA). Genetic research has been employed to find many of the missing connections between genetic risk variations and causal genetic components. Objective: The goal of this study is to look at the genetic variations of TNF-α and interleukins in Iraqi RA patients and see how they relate to disease severity or response to biological therapy. Method: Using specific keywords, the authors conducted a systematic and comprehensive search to identify relevant Iraqi studies examining the genetic variations of TNF-α and interleukins in Iraqi RA patients and how they relate to disease severity or response to biolo

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Publication Date
Sun Aug 24 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of the addition of silanated poly propylene fiber to polymethylmethacrylate denture base material on some of its mechanical properties
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Background: Poly propylene fibers with and without silane treatment have been used to reinforce heat cure denture base acrylic but, some mechanical properties like transverse strength, impact strength, tensile strength, hardness, wear resistance and wettability. Which are related to the clinical use of the prosthesis are not evaluated yet. The aim of the study is to identify the influence of incorporation of treated and untreated fibers on these properties Materials and methods: Eighty four heat cure acrylic specimens were constructed by conventional flasking technique. They were divided into six groups according to the tests and each group was subdivided into two subgroups control and experimental groups (seven samples for each subgroup

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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Educational And Psychological Researches
Test wisdom of Postgraduate Students at the University of Samarra and its relation to the Engagement of learning and psychological tension
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The aim of the present research is to identify the test wisdom and the engagement with learning and psychological tension among postgraduate students at the University of Samarra according to the variables of the department, gender, age, and whether students are employee or non-employee. The study also attempts to identify the relationship between the test wisdom and the engagement with learning and psychological tension. The research sample consisted of (75) postgraduate students randomly selected from college of Education. The researcher applied the test–wisdom of (Mellman & Ebel) and the scale of engagement with learning preparation by (Al-zaabi 2013). In addition, the researcher used the list of the psychological stress of (Abu

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of The Mechanical Behavior Of Materials
Investigation of the performance of integrated intelligent models to predict the roughness of Ti6Al4V end-milled surface with uncoated cutting tool
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Abstract<p>Titanium alloys are broadly used in the medical and aerospace sectors. However, they are categorized within the hard-to-machine alloys ascribed to their higher chemical reactivity and lower thermal conductivity. This aim of this research was to study the impact of the dry-end-milling process with an uncoated tool on the produced surface roughness of Ti6Al4V alloy. This research aims to study the impact of the dry-end milling process with an uncoated tool on the produced surface roughness of Ti6Al4V alloy. Also, it seeks to develop a new hybrid neural model based on the training back propagation neural network (BPNN) with swarm optimization-gravitation search hybrid algorithms (PSO-GS</p> ... Show More
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Publication Date
Sun May 07 2017
Journal Name
Al. Qadisiya Journal For The Sciences Of Physical Education
Effect of stretching exercises on the muscles of the body in the development of the length and frequency of the strike of the arms free swimming for students of faculties of physical education and sports sciences
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م. د. ولاء طارق حميد, Al. Qadisiya journal for the Sciences of Physical Education, 2017

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Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of Cognitive-Behavioral Guidance Program in Reducing the Level of Addiction on Social Media in a Sample of High School Students in Karak Schools
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Abstract

The current research aims to develop a guidance program suitable for high school students and apply it to them in order to ensure the reduction of addiction to the use of different means of communication. The researchers used the scale of addiction to the means of communication (SAS) to measure the level of addiction as well as to identify the impact of the proposed guidance program in reducing the degree of addiction to communication. It was applied to a sample of (20) female students divided equally into two groups: an experimental group of (10) female students and a control group of (10) female students from the secondary level in a school under the department of education in the education of the alma

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Publication Date
Sun Jun 27 2021
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Women’s Knowledge about Health Promotion after Cesarean Delivery at Maternity and Pediatric Hospital in Al-Samawa City
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Objective(s): To assess women’s knowledge about health promotion after a cesarean delivery and to determine the association between women’s knowledge and their demographic data of age, level of education, and monthly income.
Methodology: A descriptive design is carried out to assess women’s knowledge about health promotion after cesarean delivery at Maternity and Pediatric Hospital in Al-Samawa City. This study starts from 26th of September 2020 up to 16th March 2021. Sample of (100) woman who are at reproductive age, pregnant (prime or multipara) who have planned to have birth by elective cesarean section or had previous elective caesarian section without medical indication or women who had cesarean section with medical indicat

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Publication Date
Mon Mar 25 2019
Journal Name
Al-academy
Educational -Learning Design in the Achievement and Motivation of Students in the High School towards Art Education: كنعان غضبان حبيب
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  The present study aimed at ((building an educational -learning design based on the theory of Merrill in (CDT) and measuring the effectiveness of this design in the motivation and achievement of the high school fifth grade students to art education in the subject of the history of modern art)). The research community is made of fifth grade preparatory students in the secondary school of Umm Ayman in the Directorate of Education of Baghdad / Ar-Rusafa in a simple random way. The study sample (58 students) was chosen from section (e) to study according to Merrill theory (CDT) and section (d) to study according to the traditional way.
The pilot design of the control and experimental equivalent groups that have partial control in t

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