This study aims to measure and analyze the direct and indirect effects of the financial variables, namely (public spending, public revenues, internal debt, and external debt), on the non-oil productive sectors with and without bank credit as an intermediate variable, using quarterly data for the period (2004Q1–2021Q4), converted using Eviews 12. To measure the objective of the study, the path analysis method was used using IBM SPSS-AMOS. The study concluded that the direct and indirect effects of financial variables have a weak role in directing bank credit towards the productive sectors in Iraq, which amounted to (0.18), as a result of market risks or unstable expectations in the economy. In addition to the weak credit ratings of borr

   Increasingly, public organizations in the federal state are required to work together, as well as to work with others to achieve their objectives. In Iraq there are two levels of organizations, including federal and local, and these organizations have been forced to work for many years in an environment in which the responsibility for service delivery is shared between policy makers and service providers, and between local governments and the federal government. It is sometimes difficult to manage the relationship between these organizations (federal and local) and do not always provide the best possible outcome of this relationship. This paper reviews how to manage the relationship between local administrations and

natural and non-natural disasters, is an environmental challenges the society and the economy as well as a direct and indirect economic affect, and the units are part of the system overlapping among themselves and thus affected by external indicators, directly or indirectly, these direct effects appear in the destruction or damage inflicted by disasters in property , infrastructure , superstructure , accounting information systems and indirectly in the outcome of future business, comes research problem through access to accounting treatments issued by the Federal Office of financial supervision to address the damage caused by the disasters and prepare the missing financial accounts it turns out us that there is negligence of a nu

<p><strong>Objective: </strong>The aim of our study was to compare between flavonoids and phenolic acids contents of leaves and fruits of <em>Melia azedarach</em> since no phytochemical investigation had done previously in Iraq.</p><p><strong>Methods: </strong>The leaves and fruits of <em>Melia azedarach </em>were extracted by soxhlet using 80% ethanol then the dried extract was suspended in water and fractionated using petroleum ether, chloroform, ethyl acetate, and n-butanol. The n-butanol fraction was hydrolyzed by acid and partitioned with ethyl acetate. The different fractions containing flavonoids and phenolic acids were analyzed by HPLC and HPTLC.</p><

Сатья посвящена выделению и описанию функциональных стилей русского языка. В работе будет предствлена стилистическая характеристика заимствованной лексики, которая в некоторых случаях заменяет собственно русские слова, что может приводить к затемнению смысла высказывания, эвфемизации его, кроме того, заимствования заполняют определенные стилистические книши, образовавшиеся в связи со структурны

      Water balance approaches are strategies for resolving key theoretical and practical hydrological issues. The major goals of this study are to examine climatic elements and conditions to calculate groundwater recharge using the water balance approach. The study area is located in Mandaly city, Diyala Governorate, eastern Iraq. The metrological data was gathered between 1994 and 2020 to evaluate the study area's climate. The annual rainfall rate has been 248.61 mm, with a relative humidity of 43.89%, a temperature of 24.41 ^oC, a wind speed of 1.99 m/sec, sunshine of 8.32 hours per day, and evaporation of (268.09 mm). The total amount of corrected evapotranspiration was 1010.09 mm, with a peak value of 225.29 mm in Jul

Surficial sediment samples were collected from four stations at Shatt Al-Hilla from Western Zoer area to Almaimirh in Babylon province for the period from August 2016 to April 2017.The level of contamination in the sediments of Shatt Al-Hilla, by Lead (Pb), Copper (Cu), Nickle (Ni), Manganese (Mn), Zinc (Zn), Arsenic (As), and Cobalt (Co) has been evaluated using the index of Geo-accumulation (I-Geo), Contamination factor (CF), pollution load index (PLI) and Potential ecological risk index (Eire). In the present study the levels of heavy metals in sediment samples were found in the range of (10-15.22 ppm) for Pb, (25.6-46.09 ppm) for Cu,(144.9-413.7 ppm) for Ni, (666.1- 906.3 ppm) for Mn, (68.69- 119.2 ppm) for Zn, for As (5.22- 8.25 ppm

Background: The repair of bone defects remains a major clinical orthopaedic challenge. Bone is a highly vascularised tissue reliant on the close spatial and temporal connection between blood vessels and bone cells to maintain skeletal integrity. Angiogenesis thus plays a pivotal role in skeletal development and bone fracture repair. The role of angiogenic and osteogenic factors in the adaptive response and interaction of osteoblasts and endothelial cells during the multi step process of bone development and repair will be highlighted in this study. This study aimed to identify the role of local exogenous vascular endothelial growth factor in bone healing and to analyze the expression of VEGF by immunohistochemistry in created bone defect af

Mutations in genes encoding proteins necessary for detoxifying oxidative stress products have been predicted to increase susceptibility to lung cancer (LC). Despite this, the association between waterpipe tobacco smoking (WP), genetic polymorphisms, and LC risk remains poorly understood. This is the first study to explore the relationship between WP tobacco smoking and these genetic factors. Previously, we investigated the association of GSTP1 SNPs (rs1695-A/G and rs1138272-C/T) with LC in Iraqi males who smoke WP. Here, we expanded our analysis to include GSTM1 (active/null) and GSTT1 (active/null) genotypes, both individually and in combination with GSTP1 SNPs. Multiplex PCR and RFLP-PCR assays were utilized to determine the genotypes of