Interested current Research measuring damage currency Swap by converting The ministry of higher Education and scientific Research money The Iraqi dinar To U.S dollar by Trade Bank Of Iraq , And that The damage Generated resulting from Deferent Between the Exchange Rate adopted From Central Bank of Iraq and Market Exchange Rate adopted by The Trade Bank Of Iraq , and Which led to the greet damage ( losses ) in Bearing by the ministry, which led to the reduction of the financial allocations for licensed curriculum outside of Iraq , and this in turn leads  to reduction in the number of students Sender ( scholarships )  outside Iraq.

Where the estimated loss (damage) that suffer by the Ministry of H

An annotated list based both on personal collections and on literature records, is presented for twenty species and subspecies of Chrysomelinae from Iraq. Eight of which are newly recorded, bringing the total number of species and subspecies for Iraq to 25. Localities and host data are given for most species.

Cosmetic products contain variable amounts of nutrients that support microbial growth. Most contaminants   in   cosmetic   products   include bacteria such as Staphylococcus, Pseudomonas, Klebsiella,   Achromobacter   and   Alcaligenes. Contaminated water  is  a  likely  source  of organisms found in cosmetic products. Products such as shampoo, hand and body lotion, facial cleanser,  and liquid soaps were analyzed. In this study, out of 60 cosmetic products analyzed, 26.4% were found to be contaminated.    Most of the contamination was from bacteria and no fungal contamination was detected.  The highest level o

This study was carried out to assess genetic diversity of ten cultivars of Rice (Oryza sativa L.). One of DNA markers based on Polymerase Chain Reaction (PCR) was used namely DAF markers (DNA Amplification Fingerprint). Six primers were tested, the results showed, that no amplification products using the primers OPD.14 and OPM.5. Two primers (OPX.8 and OPT.2) produced monomorphic band across all cultivars, while only two primers generated polymorphic bands. The number of total bands produced from one of them (OPN.7) were sixteen. Also this primer produced ten polymorphic profiles (DAF patterns) which were unique to the ten cultivars that could be distinguished. The number of total bands generated by primer OPX.1 were thirteen and this prim

Purpose: The purpose of the study is to compare and evaluate Earnings Management in Tunisia and Iraq.   Theoretical framework: Earnings Management is an important topic that has been studied by a significant number of researchers, as well as those who are interested in the accounting profession. Earnings Management has gotten a lot of attention from academics, professionals, and other interested parties in recent years (e.g. Kliestik et al., 2020; Rahman et al., 2021; Gamra &Ellouze, 2021)   Design/methodology/approach: The sample includes ten banks listed on the Bourse of Tunisia and Iraq Stock Exchanges for the year 2017. We have used a model of Kothari et al., (2005) as a tool to measure Earnings Management in both mark