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

The aim of this research is to determine the uranium concentration in soil and water samples taken from different locations from the middle and south of Iraq using fission fragments track registration. Twelve samples of soil and water were taken from middle and South of Iraq. The nuclear reaction used as a source of nuclear fission fragments is U-235 (n.f) obtained by bombardment U-235with thermal neutrons from (Am-Be) neutron source with flux (5X103 n.cm-2.s-1). The concentration values were calculated by a comparison with standard samples recommended by IAEA.The results of the measurements show that the uranium concentration in soil samples were in Thekar (16.38 ppm), AL-Basra (16.1ppm) and (0.78 ppm) in Baghdad, from the results

Mosquitoes like Culex quinquefasciatus are the primary vector that transmits many causes of diseases such as filariasis, Japanese encephalitis, and West Nile virus, in many countries around the world. The development in the scientific fields, such as nanotechnology, leads to use this technique in control programs of insects including mosquitoes through the use of green synthesis of nanoemulsions based on plant products such as castor oil.  Castor oil nanoemulsion was formulated in various ratios comprising of castor oil, ethanol, tween 80, and deionized water by ultrasonication. Thermodynamic assay improved that the formula of (10 ml) of castor oil, ethanol (5ml), tween 80 (14 ml) and deionized water (71ml)   was mor

Water samples were collected from output of water for Al-Wahda plant where located in al-karrada area in Baghdad city to study water contamination with bacteria, fungi and Algae. The study lasted one year started on August, 2016 to July,2017.Results were acquired according to two tests performed, the first is biological test included total coliform,E.coli, pseudomonas aeruginosa, total fungi, Diatom and non Diatom Algae and the second is physiochemical test included temperature, turbidity and residual chlorine. The results of bacteria were within the permitted specification in the Iraqi standards no. 14/2270 for the year 2015 except August was exceeded the permitted standard for total coliform, it was 1.1< cell/100 ml.Total Fungi, Dia

Summary

 Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of the Messengers, Muhammad, and upon all his family and companions.

      The circle of taboos in the Jewish Sharia is wider than other laws, as the Jews have severe and very complicated rituals in the matter of food, which may not be found among other people of other religions, as the dietary laws that specify foods and drinks forbidden in the Jewish Sharia include very diverse topics.  The Torah specified all these laws with several texts

The results of the historical review of social and political realities in general show that the practical and procedural applications of social engineering as a particular activity primarily of the social and political characteristics of man and society emerged in modern Western societies before appearing in other societies, These results also show that the emergence of these practical reasons and their applications in the West has also seen the emergence of modern theoretical foundations there, which seems to be the usual and usual context everywhere and in most or not all areas of life. Since the social and political dimensions are intertwined in human life and are in full, comprehensive and lasting harmony, interest in this geometry h

God saw his servants with truth and light, and made him easy for them, and he commanded those who help them, including a counselor, guide and preacher, so if a Muslim sees deficiencies or defects, he must help him to reform and refine it. That it was in the hands of the prophets, God Almighty created the human being together straight, then melted on those scholars and researchers in all religions on psychological counseling and religious sychotherapy, stressing the importance of religious values in the process of understanding man in the process of psychotherapy and in controlling human behavior. A lot of research and studies have been published. I dealt with the religious approach in the process of treating mental disorders and the aim of

The study showed that Imam Said bin Jubair narrated in the transcriber and copied, which took most of the ink of the nation Ibn Abbas (may Allah be pleased with them), which amounted to fourteen novels.
The study also pointed out that the science of transcriber and copied is from the science of the Koran, which can only prove by the novel and the correct transmission of the Prophet Muhammad .
The study also showed that Imam Saeed bin Jubair, who says that it is permissible to copy in the Koran, contrary to what some scholars said that it is not permissible to copy.
The study also pointed to the possibility of copying and that the highest copies of the Koran Koran.

Background: Antibiotic resistance is a problem leading to difficulty in treating microbial infections thatmay occur due to many causes. For the important pharmacist role as a reference for the information and theability to access to medications, they are vital members in lowering the development of antibiotic resistance,and also they support the proper use and control of antibioticsmisuse. Our goal is comparing the knowledge,attitude, practice of undergraduate and postgraduate pharmacy students and their perceptions about thecausing factors of antibiotic resistance in Iraq.Method: A cross sectional study was conducted involving the final year bachelor and postgraduate (masterand Philosophical doctor) students from different private

Contracting companies play a prominent role today in economic activity, due to their contribution to the implementation of major construction projects which together constitute the infrastructure of society. Most construction projects also suffer from exceeding the time and cost specified and planned for the completion of the project, and this comes for several reasons, including the work environment, country conditions, The method of managing project costs and the techniques used in its implementation Accordingly, the concepts of lean construction came, which help in addressing the causes of waste, both in time and cost, in addition to the fact that project management needs techniques that are useful in controlling the control and manag