The financial crises that occurred in South East Asia and America, and the discovery of the financial and administrative corruption that affected these companies, which led to the crisis. Since then, organizations and institutions interested in accounting have begun new ways to further rationalize the management of these companies. Hence the concept of governance, which means good governance. Al-Susiya confirmed its adoption of the financial reporting standards and adopted internal and external auditing for the purpose of increasing the reliability and credibility of the financial and reports that increase the confidence of investors in making their investment decisions in the financial markets The study dealt with the contributi

Buildings begin to deteriorate gradually over time due to several factors, including environmental influences, improper use of the building, and neglected repairs for damages during the building's life span. Effective maintenance practices can minimize operational costs, extend the life of building systems and components, improve energy efficiency, and maintain property value. This paper aims to review articles related to building maintenance to identify factors affecting maintenance practices. After conducting the review, the result was that there were 33 factors affecting building maintenance categorized into six groups: management-related factors, manpower-related factors, technical-related factors, financial-

    Aims current research to identify the mistakes coding contained in the reading first grade. Encoding knew that he had failed in Retrieval or identifying information, the researcher diagnosis of mistakes and presented to a group of teachers first grade and they have an appropriate adjustment and using the percentage shows that the agreement on the mistakes ratio and adjusted researcher recommended a set of proposals and recommendations can work out the future for the advancement of scientific level

 Heritage is considered as the civilization and cultural wealth accumulated over the . centuries, whereas architectural heritage is the physical witness of that civilization. Despite the fact that architectural heritage is the most important effort for economic development of any communit,، it suffers from deterioration and neglection especially in the Arab communities. Recently awareness has increased about the importance of investing on architectural heritage generally and sustainable investment particularly. The goal of investment process in heritage areas is to revive economic activity in addition to attempt to revive the heritage and community values. Research aims to examine the relationship between sustainable investment and

     In the present study, the properties of the light elements, namely, H, He, Li, and Be, have been reviewed. Specifically, the nuclear decay of these nuclei has been reviewed. The mystery of the nuclear decay and potential is behind this work. The role of neutron has been investigated. The N/Z ratio has also been investigated in the study to relate the nuclear decay with the ratio. A new formula for nuclear potential has been suggested in the present study. This formula can describe the binding energy potential and the decayed particle energy depending on the N/Z ratio.

The research entitled "The Slogans of Demonstrators at Al-Tahreer Square – analytical study for communicative letters" studies the slogans of demonstrators as a communicative means having many signs reflecting the political, social, cultural relations exist in the minds of people. It is so easy to understand its meaning, examining its goals; and explaining their meanings. For these reasons, we have chosen such a topic. Since the means of communications transfer letters between a sender and receiver, the importance of this research is that it is a researchable trial to acknowledge the issues behind the demonstrators' slogans and the different styles have been chosen by them for a whole year; the different sides of the demonstration sinc

This study was aimed to conduct one of the vertical garden systems , selecting suitable plant species that with stand the climate conditions of Baghdad city in outer space to determine the appropriate growing medium for the (LWS), and to assess the impact of spraying with potassium silicate on the resistance of the cultivated plants to heat stresses . The study carried out at at Al-Batool Park of (Al-Kadhimiya Holy City). Two experiments were carried out, each one with a different plant species, including Wedelia trilobata and Tradescantia pallida, during the winter season of 2021 and summer season of 2022. The experiments were designed using a split block design. The experiments included two factors, the first being the growing med

A field experiment was conducted during winter season of 2021 at a research station of college of agricultural engineering sciences, university of Baghdad to determine the response of active fertility percentage and seed yield and its components of faba bean (Vicia faba L. cv. Aguadulce) to distance between plants and spraying of nano and traditional boron. A Randomized Complete Block Design according to split-plots arrangement was used at three replicates. The main plots were three distances between plants (25, 35 and 45 cm), while the sub plots including spraying of distilled water only (control treatment), spraying of boron at a 100 mg L-1 and spraying of nano boron at two concentrations (10 and 15 mg L-1). The results showed that the 25