The research aims to highlight the role of accounting disclosure in raising the quality of tax settling accounts so as to enhance confidence between taxpayers (corporates) and tax authority, standing over companies commitment to take care of  their financial statements which are  prepared to the appropriate accounting disclosure of tax authority. It has been noticed that a good disclosure about the results of the activity leads to the acceptance of the tax authority to the results which are stated by the financial statements and the tax is linked on its bases.   The researcher depends on the deductive approach which based on Arabic and foreign references, books, researches, previous  studies,  scientific &nb

Background: The present study was conducted to highlight the importance of environmental pollution and its negative impacts on aquatic, plants and animals lives, especially in industrial areas.

Objective: This research involved studying the hydrogeochemistry of the groundwater and assessing its quality for irrigation and domestic purposes using quality parameters.  In this study, 33 groundwater samples were collected from wells during May 2013 and were analyzed for major ions and TDS.

Results: The hydrogeochemical facies of groundwater were identified using the Gibbs model and Chloro – alkaline  indices. The results of the Gibbs graph suggest that groundwater

The present study refers to a ready-made three components epoxy based paint made by the Modern Paints Industries Company (Al-Za'farania, Baghdad) subjected to several tests in order to improve its specifications by optimizing the application conditions. The paint components are under the trade names: Resin (D-5547), Hardener (H-1457) and Thinner (P-851). The paint is used for painting drinking water reservoirs from inside.

Source, sedimentation, coagulation, flocculation, filter, and tank are parts of a water treatment plant. As a result, some issues threaten the process and affect the drinking water quality, which is required to provide clean drinking water according to special standards and international and local specifications, determined by laboratory results from physical, chemical, and biological tests. In order to keep the water safe for drinking, it is necessary to analyze the risks and assess the pollution that occurs in every part of the plant. The method is carried out in a common way, which is monitoring through laboratory tests, and it is among the standards of the global and local health regulators

This research deals with what so called concept of The Human Model and how Iraqi Media concerns of this concept practically as it plays a key role in attracting readers, on the first hand. On the second, it is important to shed light on the scientific desire of the Iraqi Media and how it deals with this contemporary trend especially in editorial media.

The importance of the research stems from the fact that it alerts to a new stream of modern trends in journalistic writing, according to many modern Arab and foreign media studies; and to the importance of employing human modeling in dealing with facts, events, issues and problems in various editorial arts within their effective influence in concilia

The water resources, Groundwater and surface water, in Shanafiya – Samawa
area- southern Iraq were investigated using radium-226. The study examines the use
of radium as tracer whether saline surface water (Sawa Lake) seeps and interacts
with water of the Euphrates River and where groundwater interacts with surface
water, Euphrates, Atshan River and Sawa Lake. As well as examine the radiological
doses caused by consumption of these waters. Thirteen water samples were analysis
for radium-226 content by precipitation with barium carrier by using gamma
spectroscopy based on hyper-pure Germanium with efficiency 30%. The result
shows that Sawa Lake contains radium concentration higher than that of
groundwater and

Drip irrigation is one of the conservative irrigation techniques since it implies supplying water directly on the soil through the emitter; it can supply water and fertilizer directly into the root zone. An equation to estimate the wetted area in unsaturated soil is taking into calculating the water absorption by roots is simulated numerically using HYDRUS (2D/3D) software. In this paper, HYDRUS comprises analytical types of the estimate of different soil hydraulic properties. Used one soil type, sandy loam, with three types of crops; (corn, tomato, and sweet sorghum), different drip discharge, different initial soil moisture content was assumed, and different time durations. The relative error for the different hydrauli

The purpose of this research is to study the quality of scientific research at the University of Baghdad in light of scientific piracy and plagiarism of research and results and attribute it to others intentionally or unintentionally. Proactive writing such as stealing ideas or synthesizing the results of one another over others and its negative impact on the quality of scientific outputs and the reputation of educational organizations through an exploratory study in the faculties of the University of Baghdad, scientific and humanitarian. As for the aims of the study, it was determined by determining the negative impact of piracy on scientific research. A Likert five-point scale was used in this research. The research community c

Abstract:

               The research aims to achieve defining the concept of environmental quality and associated costs. Studying the impact of environmental quality costs on the performance of economic units. Measuring the relationship between environmental quality and environmental performance of the units. Where the research problem is represented in the weak awareness of some economic units of the importance of environmental quality costs and their impact on evaluating environmental performance, and this leads to neglecting environmental considerations and not improving environmental performance effectively, which negatively affects the en

     The General Company for Iraqi Cement is regarded as one of the companies that contribute to support the Iraqi economy. It contributes to provide the material of cement which fulfils the consumer and investment need in the markets in competitive prices and not to resort to the importing of the cement from abroad. That would save a great share of the purchase parity of the poor sectors of society. The estimation  of production function will contribute to putting the company.

The application functions of  the standard production of  benefit critical to clarify the actual relationship between production & its components, & allow to clarify the i