This research is aiming  to analyze the impacts of the current budget in Iraq by using  the Government Finance Statistics Manual (GFSM) , the research is based on hypothesis: (There is an impact on the using of the Government Finance Statistics Manual (GFSM) In public budget in Iraq) .This hypothesis was demonstrated by using the questionnaire, a number of conclusions were reached, the most important being the lack of terminology adopted in the government accounting system and the Iraqi financial and accounting manual as a result of their adoption of the monetary basis for the lack of accounting terminology that meets t

A pulsed (TEA-0O2) laser was used to dissociate molecules of silane ethylene (C2I-14) and ammonia (NH3) gases, through collision assisted multiple photon dissociation (MPD) to deposit(SiC i_xNx) thin films, where the X-values are 0, 0.13 and 0.33, on glass substrate at T,----648 K. deposition rate of (0.416-0.833) nm/pulse and thickness of (500-1000)nm .Fourier transform infrared spectrometry (FT-IR) was used to study the nature of the chemical bonds that exist in the films. Results revealed that these films contain complex networks of the atomic (Si, C, and N), other a quantity of atomic hydrogen and chemical bonds such as (Si-N, C-N, C-14 and N-H).Absorbance and Transmittance spectra in the wavelength range (400-1100) nm were used to stud

: Cervical cancer representsone of the possibly preventable cancer. The study was designed to find the possible correlation of Tafazzin on the progression of cervical carcinoma. Two groups of paraffinized blocks were included. The study group of 30 cervical tumors as well as 15 biopsies of healthy cervical tissues. After sectioning on a positive charge, immunohistochemical application (IHC) was performed to detect Tafazzin expression. Nighnty percentage (27 out of 30) of the studies group showed positive overexpression as shown in with a significant association of the expression with cervical cancer with a significant association. There is a possible role of TAZ in hastening the development of cervical cancer through different mechanisms. F

The research aims to measure the impact of the quality of the audit on the Earnings Quality, for a sample of private joint stock companies listed on the Iraq Stock Exchange, as the research sample included (14) private and listed joint stock companies in issuing their financial statements for the period from (2010-2018), as well as companies The audit offices in charge of auditing these companies, which number (18) companies or an audit office, and the research relied on two main models for measurement, as the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of its impact on the dependent variable represented in the Ea

The electronic payment systems are considered the most important infrastructure for the work of banks, particularly after a steady and remarkable development in information and communication technology, Which created the reality of the work of the infrastructure for these systems and these systems also become one of the most important components of infrastructure for the work of banks, cause it is one of the most important channels through which the transfer of cash, financial instruments between financial institutions in general and banking in particular.

     In order to achieve the objectives of the research, the most important to identify the concept of electronic payment systems, and its divisions, and th

The present study aims to investigate the long-term histopathological, and physiological effects of different concentrations of a commercially available energy drink (Tiger) on liver and kidney of young mice. Sixteen Balb/c male mice,6 -week old, were divided into 4 groups (n=4). Two groups consumed the energy drink at a concentration of 28µl energy drink/ml water. One group were killed after 10 days (T1), another group were killed after 20 days (T2). Other group of mice consumed the energy drink at a final concentration of 14µl/ml for 20 days (T3). The last group was provided only with water and served as control. Mice of all groups drank around 3 ml per day. The histopathological study on liver of treated groups showed many changes s

The using of waste products as a recycled material was one of the most important studies for saving money and reduces the pollution. Mortar and concrete mixes with (10, 20 and 30)% of brick, glass and tile powder as replacement by weight of cement was investigated. The concrete mixes using brick or glass as 10%replacement of cement exhibited enhancement in compressive strength about (6, 4.7 and 2.0)% and (7.2, 5.6 and 2)% at age 7, 28 and 90 days respectively compared to reference mix. The 20% replacement of glass powder also showed an increase in the compressive strength up to (8, 6.3 and 4) %at age 7,28 and 90 days respectively compared to reference mix. Finally concrete mix using (10, 20 and 30) % tile powder as replacement of cement sho

The using of waste products as a recycled material was one of the most important studies for saving money and reduces the pollution. Mortar and concrete mixes with (10, 20 and 30)% of brick, glass and tile powder as replacement by weight of cement was investigated. The concrete mixes using brick or glass as 10%replacement of cement exhibited enhancement in compressive strength about (6, 4.7 and 2.0)% and (7.2, 5.6 and 2)% at age 7, 28 and 90 days respectively compared to reference mix. The 20% replacement of glass powder also showed an increase in the compressive strength up to (8, 6.3 and 4) %at age 7,28 and 90 days respectively compared to reference mix. Finally concrete mix using (10, 20 and 30) % tile powder as replacement of cement sho

The using of waste products as a recycled material was one of the most important studies for saving money and reduces the pollution. Mortar and concrete mixes with (10, 20 and 30)% of brick, glass and tile powder as replacement by weight of cement was investigated. The concrete mixes using brick or glass as 10%replacement of cement exhibited enhancement in compressive strength about (6, 4.7 and 2.0)% and (7.2, 5.6 and 2)% at age 7, 28 and 90 days respectively compared to reference mix. The 20% replacement of glass powder also showed an increase in the compressive strength up to (8, 6.3 and 4) %at age 7,28 and 90 days respectively compared to reference mix. Finally concrete mix using (10, 20 and 30) % tile powder as replacement of cement sho