The research aims to assess the local accounting procedures related in one of developments that have taken place, and largely on the structure of the Iraqi economic activity. But a partnership between the (public and private sector), or one of the types of joint arrangements, and through the use of the analytical method and extrapolate the reality of the accounting treatments in Company research sample. Research found to a number of conclusions that the unified accounting system applied in the economic units that deal with contracting joint arrangements formula suffers from obvious shortcomings, and reflected the common arrangements suffer from obvious shortcomings. and reflected on the quality of financial reporting, and the urgent need

enjoyed the process of the development of higher education institutions attention of most countries of the world and to reconsider its objectives and programs and administrative and organizational structures, and it was the most important development of the application of Quality Assurance and Accreditation Standards (QAAS) tools, as the aim of these tools to the application of advanced with a far-reaching impact on all of the disciplines in the organization methods education that contribute, and plays a performance audit an important role in verifying the extent to which carried out these institutions activities or programs effectively and efficiently, economic, There are a number of objectives for the search of the most important attem

The follower of the needs of the users of accounting information notices the necessity of adopting faithful representation of information Hence, IASB adopted the economic substance approach as the basis for the Formulation and development of international accounting standards Therefore, this research discusses the reflection of the economic phenomenon in terms of its economic substance on the subject of measurement , And it should be consistent measurement method where the problem of research is concentrated in the fact that the economic units operating in the local environment to address events and economic phenomena according to the legal form , as appropriate With the requirements of the unified accounting sys

Exploring the B-Spline Transform for Estimating Lévy Process Parameters: Applications in Finance and Biomodeling Exploring the B-Spline Transform for Estimating Lévy Process Parameters: Applications in Finance and Biomodeling Letters in Biomathematics · Jul 7, 2025Letters in Biomathematics · Jul 7, 2025 Show publication This paper, presents the application of the B-spline transform as an effective and precise technique for estimating key parameters i.e., drift, volatility, and jump intensity for Lévy processes. Lévy processes are powerful tools for representing phenomena with continuous trends with abrupt changes. The proposed approach is validated through a simulated biological case study on animal migration in which movements are mo

Objective(s): This study aims to assess health related quality of life among Iraqi patients with chronic viral hepatitis
B and C also to find out the relationship between health related quality of life and patients demographic
characteristic and to design a new measurement scale for assessing QoL among viral hepatitis B and C patients
which can be suitable to be adopted for Iraqi patients
Methodology: A descriptive quantitative study is carried out at Gastroenterology and Hepatology Teaching
Hospital from February, 1st, 2011 to August 30th 2011, Anon probability (purposive sample) of (100) chronic viral
hepatitis B and C persons , who were clients of Gastroenterology and Hepatology Teaching Hospital / outpatient
clin

The aim of this study is to investigate the existence of some heavy metals (lead, cadmium, chromium) in colored plastic table dishes and study the migration of these metals to the food meals and the affecting factors in migration , such as storage period and food temperature. Six kinds of colored plastic table dishes were collected from Baghdad markets. The heavy metals in table dishes and in the prepared food meals put in them were estimated using atomic absorption spectrophotometer (Shimadzu A5000). The results indicated the existence of lead in all samples (1.61_1.00 mg/ kg) and chromium in three samples (0.85_0.97 mg/ kg) while other samples are free of chromium, and cadmium. Investigating the migration of these metals to food at dif

The Tel Hajar formation in the studied area has been divided into five microfacics units:

1) Fine hiogenic dolomite facies.

2) Sandy rich dolomite facies.

3) Dolomite diagenetic facies.

4) Recrystal1ized wackestone in microfacies.

5) Mudsione facies.

Microfacics reflect shallow marine water with open Circulation in the lower part of the formation and the environment of the upper is enclosed between upper tide and tide. The most important diagenesis was recrystallization and spary calcite deposit inside fossils chambers and pores.

The severe acute respiratory syndrome coronavirus 2 (SARS-CoV 2) or 2019 novel coronavirus (2019-nCoV) is quickly spreading to the rest of the world, from its origin in Wuhan, Hubei Province, China. And becoming a global pandemic that affects the world's most powerful countries. The goal of this review is to assist scientists, researchers, and others in responding to the current Coronavirus disease (covid-19) is a worldwide public health contingency state. This review discusses current evidence based on recently published studies which is related to the origin of the virus, epidemiology, transmission, diagnosis, treatment, and all studies in Iraq for the effect of covid-19 diseases, as well as provide a reference for future research