The study aims to verify the independence of auditors working in companies and offices of the Iraqi audit, and measure the level of accounting conservatism in the financial statements of banks and insurance companies listed on the Iraq Stock Exchange, as well as a statement after the independence of the auditor on accounting conservatism in the financial statements of banks and insurance companies listed on the market Iraq Stock Exchange, as it has been measuring the independence of the auditor using the survey form was auditors working in the Iraqi audit firms were measured the level of accounting conservatism for companies sample using a form( Basu) was a statement after variables through the use of statistical models in a mann

This paper describes the first occurrence of the monogenetic trematode Silurodiscoides
mediacanthus (Achmerow, 1952) in Iraq from gills of the cyprinid fish Barbus luteus from
Diyala river, Diyala province, Iraq. The description and measurements of this parasite were
given. In addition, key for the identification of the three species of Silurodiscoides, so far
recorded from freshwater fishes of Iraq, is included.

In the last few years, following the relative stability of the political, economic, and security environments, Iraq has embarked on a transformation towards an ambitious program of automation across various sectors. However, this automation program faces numerous challenges, including significant investments in technology and training, addressing social impacts, and combating widespread illiteracy

The Economist opinion (views) gathered on the great Importance’s of small enterprise on the production sectors at Developed or in developing countries, statistics indicate that these enterprise represent almost 90% of the total enterprises in most economies in the world.

Many of these enterprises have originated in Iraq since the beginning of last century and the question of financing these enterprises remained an issue facing the most of workers in this sector, because of the peculiarty of which are characterized by which as a lack of financial abilities and the difficulty of obtain the sources of financing in Iraq and considered the enterprise as the guarantor of fulfilling Financial obligations. Afte

Seasonally variations in Physio-chemical parameters of Al-Auda Marsh were investigated from November 2012 to July 2013. In this research examine pH, turbidity, EC, DO, BOD5 and Ca+2, Mg+2, NO2 , NO3 , PO4 , SiO3 ions. Six sites were randomly located and water samples. pH values varied from (7.3 ±0.0) in site 4 during autumn to (8.5±0.5) in site 6 during winter, EC values ranged from (2020±186) μ.s/cm in site 5 during autumn to (6390±875) μ.s/cm in site 6 during summer, mean turbidity data were found to vary from (6.5 ±1.8) NTU in site 4 in summer to (31.0 ±1.6) NTU in site 3 in autumn. DO highest mean value (10.9 ± 0.6) was for site 6 in autumn and the lowest value (6.5±0.9) mg/l for site3 in spring. In case of BOD5 highest and

The Barremain-Aptian succession represented by two types of deposits, Clasits deposits of Zubair Formation. This formation is the most significant sandstone reservoir in Iraq, Deposited in fluvio- deltaic, deltaic and marine environments during the Barremain to Early Aptian age.

The area of study is located in the Mesopotamian Zone at S

The Barremain-Aptian succession represented by the Clasits deposits of Zubair Formation. This formation is the most significant sandstone reservoir in Iraq which deposited in fluvio- deltaic, deltaic and marine environments during the Barremain to Early Aptian age. The area of study is located in the Mesopotamian Zone at Southern part of Iraq which represented by five oil fields (Nasira, L

Phytoplankton  flora in southern marshes of govemorate Al- Basrah ( Al-SallaJ   marsh   )                                  Meissan   (Al-   Hwizah   marsh)   and   Di-qar   (Al­ Chebiaysh  marsh ) were studied from August 12005 to November /2005,

Four Stations were Chosen in each marsh. Identified  species and total

cell count were recorded . As aquality study, (35) species of algae were identified belonged to (23) genus in Al-Sallal  marsh  , (46) speci

The research aimed to measure the reality of monetary policy and its role in neutralizing the impact of fluctuations in total domestic oil prices, through the most important monetary policy variable (money supply). An example of this is using a simple technique in the previous example, turning it into a straightforward user interface by (Judd and Kunee). After estimating the impact of the policy with the domestic gross domestic oil prices in Iraq, the effect of fluctuations in the domestic gross domestic oil prices in the simple regression model, while the morale of oil prices was not proven with a negative sign, while the morale of money supply and their impact on the increase of the domestic was proven in the multiple regressio

The Iraqi-Kuwaiti relations represent a great issue for the Arab-Arab relations. This relation is characterized by specificity for the tension since the foundation of the State of Kuwait until late. There are many factors that prevented the fulfillment of the aspiration towards the development of the relations, perhaps the most important of which is the issue of Mubarak Great Port which is a difficult issue as far as the relation between the two states is concerned. One year after Iraq put the cornerstone of the Great Faw Port. This is considered as the most important hurdle in front of constructing the relations with the neighbor Kuwait

Summary:
Background: CM is the leading cause of infant deaths and account for much greater proportion of infant mortality’ than does premature birth. A malformation is a primary structural defect arising from a localized error in morphogenesis. This is a prospective study devoted to define the causes and frequencies of congenital malformations (CM) in Maternal and Children Hospital (MCH) in Al-Anbar govemorate (west of Iraq) and a comparison is done with other Iraqi and international studies.
FdC Med Baghdad Methods: Congenital malformations were studied over a period of 2 years from the 1st of July 2000 2007/ Vol. 49, No.3 f0 fjle 30th ofJune 2002 in 12831 births including stillbirths at MCH in Al- Anbar govemorate (west Receive