Social responsibility has achieved tremendous attention by academicians and practitioners to focus on social responsibility accounting. However, many studies around the globe have been conduct to measure the outcomes of social responsibility accounting. This paper presents the impact of applying the supply chain strategy (SCS) on the agribusiness field to optimize productivity and decreasing cost which will have a direct impact on the net income of the organization. The inconclusive results of earlier studies stimulated this research to social responsibility accounting-financial performance. The equivocal results of this phenomenon urge this study to investigate the role of other factors in the relationship of social responsibility accounti

The national educational systems both in the Russian Federation and Iraq Republic have to adjust the training programs to duly prepare the pedagogical university students for the modern challenges and situations on the market of educational services. For success of the service, the education specialists have to fully mobilize their physical, mental and emotional resources and persistently advance their skills and knowledge using the relevant online education courses; practical research conferences; persistent self-education to master theoretical fundamentals of the modern physical education and sport service; and be active in trainings and competitions in their vocational individual game sports including badminton, table tennis and tennis.

In this paper all possible regressions procedure as well as stepwise regression procedure were applied to select the best regression equation that explain the effect of human capital represented by different levels of human cadres on the productivity of the processing industries sector in Iraq by employing the data of a time series consisting of 21 years period. The statistical program SPSS was used to perform the required calculations.

  The role of the public sector- Investment customizations-  economic embargo -  The role of the private sector - Coexistence between the public and private sectors -   Ratio of growth

Twelve species of philodromid crab or running crab spiders (Philodromidae) have been recorded in Armenia. Nine species are new to the spider fauna of this country: Philodromus cespitum (Walckenaer, 1802); Philodromus emarginatus (Schrank, 1803), Philodromus rufus Walckenaer, 1826; Rhysodromus histrio (Latreille, 1819), Thanatus atratus Simon, 1875; Thanatus formicinus (Clerck, 1757); Thanatus imbecillus L. Koch, 1878; Thanatus vulgaris Simon, 1870 and Thanatus pictus L. Koch, 1881.

SUMMARY. The objectives of the present study were to assess the possible predictors of COVID-19 severity and duration of hospitalization and to identify the possible correlation between patient parameters, disease severity and duration of hospitalization. The study included retrospective medical record extraction of previous coron avirus COVID-19 patients in Basra hospitals, Iraq from March 1st and May 31st, 2020. The information of the participants was investigated anonymously. All the patients’ characteristics, treatments, vital signs and laboratory tests (hematological, renal and liver function tests) were collected. The analysis was conducted using the SPSS (version 22, USA). Spearman correlation was used to measure the relations

This study was conducted on a sample of commercial banks in Iraq, chosen according number of considerations for twenty banks, contained two public banks and eighteen private banks.                                                                                             &

Husain as a king of Iraq.
This paper deals with the British communication with faisel . then Winston Churchill's speech in British common house .then fodlowed by arriving faisal to Iraq after that the referend um faisel .
The his claims of British maneuver lastly coronation on faisal & his inauguration as a king of Iraq.

          Physicochemical characteristics of groundwater in AL-Miqdadiyah town were studied by taking random water samples from six differents wells from July to December 2010. The results were compared with the international standards for drinking-water of WHO and FAO and the iraqian limits . Fourteen parameters were analysed. It was found that most of studied wells waters in the allowed limits for drinking water . Except W1 & W2 which had the hight values of turbidity during summer  season only . The present study showed clear differents between winter & summer values in (turbidity , TDS , Cl^- , NO₂ and Na) . While the remaining characteristics showed exigu