تعد المحاسبة بشكل عام علماً لكنها ليست من العلوم الصرفة وإنما من العلوم الإجتماعية مما يتطلب للتعامل مع المواضيع المحاسبية الأخذ بنظر الاعتبار الأشخاص المعنيين بالموضوع سواء كانوا المعدين للمخرجات المحاسبية أي المحاسبين، أو الاطراف ذوي المصالح المعنيين والمستفيدين من هذه المخرجات أي المستخدمين، ويعد المحاسب جزءاً من العملية الاجرائية نفسها وبهذا يكون دوره مزدوجاً يجمع بين كونه القائم بالبحث والقي

This research aims to analyze the indicators of spatial variation in the guide of health field in both Al-Adhamiyah and Rusafa districts according to the environmental and administrative units in 2016. The analysis was done by groups of health guide indicators. The objectives of the study were to identify the spatial variation of health services and assess the health situation for families following the environmental and administrative units of the studied area. Such objectives can be done by specifying the extent of the families’ consent to the type of services, measuring the cases of deprivation, and identifying the most deprived areas. The study has finally concluded that there is a clear spatial variation between the indicators and

Abstract

The labeled research deal with (Entrepreneurship Organizations In the framework of strategic leadership practices: Field research in the Ministry of Oil), Search over the possibility of the influence of the practices of strategic leadership Which include

(Determine the strategic direction, The discovery of the fundamental estimators and maintain it, The development of the human capital, and Maintaining of  an organizational culture influential, and Find a balanced regulatory Control) In a Entrepreneurship  in its dimensions and its (innovation, risk, pre-emptive and independence) On group of heads of departments and authorities

Noor Oil Field is one of Iraqi oil fields located in Missan province / Amarah city. This field is not subjected to licensing rounds, but depends on the national effort of  Missan Oil Company. The first two wells in the field were drilled in seventies and were  not opened to production until 2009. The aim of this study is to study the possibility of using the method of gas lift to increase the productivity of this field . PROSPER software was used to design the continuous  gas lift by using maximum production rate in the design.

   The design was made after comparing  the measured pressure with the calculated pressure, this comparison  show  that the method of Beggs-Brill and Petroleum Exper

characteristic tissues and cells, exerting their pharmacological aspects and alleviating a lot of diseased processes. Accordingly, this research is about introducing some isatins to be nucleophilically attacked at C3 forming products of azomethine ylide functionality. These iminium compounds were made by allowing certain isatins to be reacted with the secondary amino acid, proline, at acetic acid and methanol medium and then collected after purification to be identified with total Leukocyte count (TLC) and melting point. The structural characterization was performed by fourier-transform infrared spectroscopy (FTIR), proton nuclear magnetic resonance (1H-NMR), and community health nursing (CHN) analysis. The microbiological evaluatio

This study examines the impact of adopting International Financial Reporting Standards (IFRS) on the value of economic units. Given the global push toward standardization of financial reporting to enhance financial statement transparency, comparability, and reliability, this research seeks to understand the implications of these standards for economic valuation within a region characterized by its unique economic and regulatory challenges. A questionnaire was distributed to 86 Iraqi academics specializing in economics, accounting, and finance to collect their views on the impact of adopting international financial reporting standards. Through careful statistical analysis, the study concluded that applying international financial reporting s