The main aim of this paper is to explain the effect of the aggregation accounting information on the financial, investment, and operational, managerial decision-making and the evaluation of the financial statements after aggregate. The problem of this study is represented in administrative decision-making that takes place under differentiated accounting systems operating within a governmental economic unit that seeks at the same time to achieve a unified vision and goals for the organization. This study was conducted at the College of Administration and Economics /University of Baghdad, and it represents a sample from a community of governmental economic units that apply differentiated accounting systems. The study method is repr

Background: Irrigation has a central role in endodontic treatment. Several irrigating solutions have the antimicrobial activity and actively kill bacteria and yeasts when introduced in direct contact with the microorganisms. The purpose of this study was to evaluate the antimicrobial effectiveness of Dandelion (Taraxacum officinale) root and leaf extracts as possible irrigant solutions, used during endodontic treatments, and both were compared to Sodium hypochlorite, Propolis and Ethyl alcohol. Materials and Method: Forty seven human extracted single rooted teeth were selected. The teeth were decoronated using a diamond disk to have a length of 15 mm ±1 mm and they were instrumented using the hybrid technique. All roots were sterilized

The aims of this study are to measure the defect rate and analyze the problems of production of ready concrete mixture plant by using Six Sigma methodology which is a business strategy for operations improvement depending basically on the application of its sub-methodology DMAIC improvement cycle and the basic statistical tools where the process sigma level of concrete production in the case study was 2.41 σ.

The present research aims to identify and define the basic dimensions of the information management strategy and the administrative creativity in the Faculty of Management and Economics / the University of Kirkuk, as well as the role played by the dimensions of the information technology management strategy in achieving the administrative innovation in the college and the research problem was formulated in several questions. The research problem was formulated in several questions centered on the correlation between the research variables, and the research was based on a major hypothesis and five sub-hypotheses emerged from which it was subjected to several tests to ensure its validity. The researcher used the descriptive-analyti

Objective: The study aimed to determine the sources and level of job stress experienced by nurses who were
working in intensive care units, and to find-out the relationship between work-related stress and some variables
such as age, gender, educational level, marital status, and years of experience in cardiac surgical intensive care
unit.
Metl]odo]ogy: A descriptive study was conducted on nurses working in the cardiosurgical intensive care units in
Baghdad hospitals. The study sample was selected purposively and consisted of (60) nurses who were working
in cardiosurgical intensive care units in Baghdad city (Ibm Al-Betar Hospital for Cardiac Surgery, Ibn A1-Nafis
Hospital for Cardiovascular Diseases, and the Iraqi Ce

Tigris River is one of the main important surface water resources in Iraq. This necessitates continuous study of its quality . The present study is concerned with the characteristics and quality of Tigris water passing through in Baghdad city. (eight) samples were collected from the river in the area Grea't City. The study periods were carried over four season, which has been sampled once represent the every season. First sampling 12-11-2012 represent the autumn season The second sampling 20-1-2013 to represent the winter season. The third in 25-3- 2013 to represent the Springer season. The fourth during 29-5-2013 to represent the summer spring season. In order to specify the water quality, a group of physical and chemical analyses have bee

ABSTRACT  
     The simulation of groundwater movement has been carried out by using MODFLOW model
in order to show the impact of change of water surface elevation of the Tigris river on layers of
the aquifer system for Nuclear Research Center at Al-Tuwaitha area, in addition to evaluate the
ability of the proposed pumping well to collect groundwater and change the direction of flow at
steady-state. The results of the study indicated that there is a good match between the values of
groundwater levels that calculated in the model and measured in the field, where mean error  is
0.09 m.
     The study also showed that the increasing of water surface elevation of the

Objectives: To identify the effectiveness program on nurse- midwife practice concerning performed
cardiotocography to pregnant women and to find out the relationship between nurse- midwife practice and
certain studied variables.
Methodology: A quasi-experimental design (pretest-post test approach) was conducted at three sector AlRussafa
directorate, AL- Karckh directorate and Medical City Directorate from the period of March, 26th 2014
to August, 30th 2015. A non-probability sample consisted of (130) nurse -midwives were selected and divided
into two groups (65) nurses-midwives (case group) who exposed to the educational program and (65 ) nursesmidwives
who didn't expose to the program considered as control group . D