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The role of the integration of the knowledge economy and international accounting in achieving sustainable development
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     The current environment is witnessing several developments as a result of the changes  taking place in all areas of economic, social , political and legal that led to the transformation of the industrial economy , which depends based on quantitative production to a knowledge economy which relies based on information and knowledge , as the central pillar of this economy during the trading  of  these information and knowledge between all individuals in general and decision makers , in particular, through information and communication technology of computers and the Internet to achieve sustainable human development in the social dimension.                                                                        

It is known that the decisions of foreign investment depends based on the information the International Accounting (minimum) of the information contained in the consolidated financial statements and information that takes into account the changes in the general price level ( inflation accounting ) and information on income tax in the state , which meant investing in , this means that the information accounting that are offered through the accounting systems of local applicable in each country according to the standards , rules and regulations for each state is unable to provide such  information , and thus become useless to the decisions of foreign investment , hence emerged the problem of basic research through the following question : is the information local accounting in each country are useful in making decisions of foreign investment to achieve sustainable economic and social development.                                                                                                          

Hence the need for an international accounting be able to provide accounting  information to meet the needs of decision makers who are in all over the world to make rational decisions , that will contribute to achieving sustainable development in the economic and social dimension.                                                          

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Publication Date
Wed Nov 18 2020
Journal Name
Medico Legal Update
The Meshing between Epstein Barr Virus Nuclear Antigen-1 and P53 in Iraqi Malignant Breast Tissues
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In Iraq, breast cancer incidence exceeds any other type of cancers and the etiology not understood well.Epstein Barr virus is a gamma herpesviruses and one of carcinogenic viruses that may implicated tobreast carcinogenesis. The nuclear antigen-1 (EBNA-1) protein is the sole EBV antigen that presentedin all tumors related to EBV and plays pivotal roles in carcinogenesis of the virus. Examination appliedby immunohistochemistry (IHC) to detect and demonstrate the correlation between (EBNA-1) and tumorsuppressor protein (P53) expression. The study includes paraffin-embedded tissue blocks of ninety 90malignant breast tissues and thirty 30 normal breast autopsies. EBNA-1 was significantly expressed in 40/90(44.4%) of malignant tissues wh

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Publication Date
Fri Jun 24 2022
Journal Name
Iraqi Journal Of Science
Ostracoda as a paleoecological indicators for the Maastrichtian – Upper Eocene succession in North and Western Iraq
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Ostracode assemblages have been utilized for the study of the paleoecology of
the Maastrichtian – Upper Eocene succession (Hartha, Shiranish, Aaliji, Kolosh,
Jaddala and Avanah formations) in North and Iraq, represented by five sections,
including four boreholes, Anah well-2, Mityaha well-1, Makhul well-2,
Chemchemal well-2 and Jabel Sinjar outcrop section. According to the different
environmental factors affecting on the ostracode ecology, such as salinity, depth,
temperature, oxygenation, substrate and food supply; and depending on the
distribution of ostracode assemblages within the studied sections, nine ecofacies
have been recognized indicating shallow brackish or brackish- marine water, neritic
marine,

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Publication Date
Fri Dec 30 2022
Journal Name
Iraqi Journal Of Science
Hall and Joule Heating Impacts on the Rabinowitsch Fluid in a tapered Channel with Permeable Walls
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      A mathematical model was created to study the influences of Hall current and Joule heating with wall slip conditions on peristaltic motion of Rabinowitsch fluid model through a tapered symmetric channel with Permeable Walls. The governing equations are simplified under low Reynolds number and the long-wavelength approximations. The perturbation method is used to solve the momentum equation. The physiological phenomena are studied for a certain set of pertinent parameters. The effects offered here show that the presence of the hall parameter, coefficient of pseudo-plasticity, and Hartman number impact the flow of the fluid model. Additional, study reveals that a height in the Hall parameter and the velocity slip parameter incre

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Publication Date
Thu Oct 01 2009
Journal Name
Journal Of The College Of Languages (jcl)
Male protagonists in Alice Walker's The Color Purple; a Voyage from Oppression to Maturity and Reconciliation
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Alice Walker's novel The Color Purple1983, whose events take place in the rural Georgia and addresses the most important issues in the early 20thcentury; like male dominant society and women submission to men, weaves a mosaic picture of male-female relationships. Black men like Alphonso, Albert and Harpo are portrayed as oppressors, cruel and they exercise power and violence over their wives and daughters. Through the negative portrayal of black male characters, Walker is accused to be a men hating writer because she ''Views oppression as an essentially masculine activity which springs from the male's aggressive need to dominate. In the novel, man is the premium mobile, the one by whom and t

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Publication Date
Sun Mar 06 2016
Journal Name
Baghdad Science Journal
Evaluating the Humoral Immunity and Interleukin 18 Receptor 1 in some Patients with Molluscum Contagiosum Infection
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The molluscum contagiosum virus (MCV) is a dermatotropic poxvirus. The causative agent of molluscum contagiosum (MC) is nonlethal, common and worldwide. Additionally, little inflammation is associated with MC papules. The present study aims to evaluate the immune status of MC patients by measuring the level of immunoglobulins IgG and IgM by using the radial immune diffusion assay (RIA) and the level of interleukin 18 receptor 1 (IL-18R1) by the Enzyme-linked immunosorbent assay (ELISA).The study is conducted during November 2013 to April, 2014 in outpatient clinic of Baquba Teaching Hospital. There are 75 patients, diagnosed with clinical lesions of MCV on different areas of the body, whose age is ranged between 2-50 years including 40(53.

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Publication Date
Sat Jul 22 2023
Journal Name
Journal Of Engineering
Experimental Investigation into the Heat and Mass Transfer in an Indirect Contact Closed Circuit Cooling Tower
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The heat and mass transfer coefficients of the indirect contact closed circuit cooling tower, ICCCCT, were investigated experimentally. Different experiments were conducted involving the controlling parameters such as air velocity, spray water to air mass flow rate ratio, spray water flow rate, ambient air wet bulb temperature and the provided heat load to investigate their effects on the performance of the ICCCCT. Also the effect of using packing on the performance of the ICCCCT was investigated. It was noticed that these parameters affect the tower performance and the use of packing materials is a good approach to enhance the performance for different operational conditions. Correlations for mass and heat transfer coefficients are pres

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Publication Date
Wed May 01 2024
Journal Name
Heliyon
Determining the bacterial and viral meningitis trend in Iraq from 2007 till 2023 using joinpoint regression
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Publication Date
Sat Mar 03 2012
Journal Name
International Urology And Nephrology
GFR estimation in the morbidly obese pre- and postbariatric surgery: one size does not fit all
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Scopus Clarivate Crossref
Publication Date
Tue Jan 02 2024
Journal Name
Journal Of The College Of Languages
Contrast in Matthew Arnold’s The Scholar Gipsy and Kahlil Gibran’s Al-Mawakib: A Contrastive Stylistic Analysis
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Poetry is regarded an interesting area of inquiry in linguistic studies due to its eccentric and aesthetic use of language. A lot of studies have been carried out so far for the analysis of poetry, yet few have dealt with pastoral poetry. The present research attempts to investigate the language of pastoral poetry in two different languages i.e. English and Arabic with the aim of finding similarities and differences. The data of the study consists of one English and one Arabic pastoral poems. Leech and Short's (2007) checklist is used as a model for analysis. The findings of the study reveal that there are more similarities than differences between English and Arabic pastoral poems as the poems rely on contrast in the use of the lex

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Publication Date
Sat Dec 11 2021
Journal Name
Neuroquantology
Investigate and Calculation Electron Transfer Rate Constant in the N749 Sensitized Dye Contact to ZnSe Semiconductor
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The dye–semiconductor interface between N749 sensitized and zinc semiconductor (ZnSe) has been investigated and studied according to quantum transition theory with focusing on the electron transfer processes from the N749 sensitized (donor) to the ZnSe semiconductor (acceptor). The electron transfer rate constant and the orientation energy were studied and evaluated depended on the polarity of solvents according to refractive index and dielectric constant coefficient of solvents and ZnSe semiconductor. Attention focusing on the influence of orientation energies on the behavior of electron transfer rate constant. Differentdata of rate constant was discussion with orientation energy and effective driving energy for N749-ZnSe system.

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