The research has been concerned with the modalities of foreign trade payments (foreign trade financing), and made an accounting comparison between them to choose the best way to pay for the imported goods (payment of the real values of imported goods), given the importance of the impact of this activity on the national economy of all countries of the world, especially Iraq for the adoption of a very large amount of imported goods to meet the requirements of the people, which require the flow of huge amounts of foreign currency outside Iraq to pay for these goods, and therefore dealing incorrectly with it leads to the destruction of the national economy and the spread of a number of negative social and economic phenomena of

The present research aims to test the effect of cognitive complexity as an independent variable in organizational agility as a responsive variable among the leaders working at the headquarters of the Iraqi Petroleum Products Distribution Company.

 To conclude a number of recommendations that contribute in the organizational agility in the company, and due to the importance of this research in public organizations and its notable role in community organizations. The research was carried out on a random sample of 101 individuals out of a total of 308, which represents the high leaders in the company (general managers, head of departments, and division officials). A questionnaire was used as information

The use of the entrance diffraction hexagon continuous improvement of operations in order to achieve the rationalization of activities, costs and efficiency in the use of available resources and reduce the incidence of damage and waste and recycling, as the accounting information system does not meet the surface production processes oil fields cost management requirements in the measurement and evaluation of the costs of each activity and development of indicators to evaluate the efficiency and effectiveness of production processes and to cover the shortcomings of currently approved by the company so cost accounting system has Find addressed the use of strategic cost management techniques, including the entrance diffraction hexagon for c

Foreign trade is very important in global economies because of its impact on the sustainability of economic growth by stimulating economic activity, creating jobs and expanding production . On the other side , this policy is a major obstacle to many developing countries and the reason is due to the nature of the economies of those countries because they rely mostly on one or a few economic resources, which makes them rely mostly on exports to that resource while they import most of the needs of their  local market Which makes them in a spiral of underdevelopment ,  dependence and economic exposure, which requires them to break that cycle and the launch of economic development Perhaps one of the most important means to a

Background: Anemia is a serious global public health problem that particularly affects pregnant women.

Objectives: The objectives of the study were to find out the prevalence of anemia and its associated risk factors among supplemented and non-supplemented pregnant women.  

Cases and methods: Six hundred and forty-one blood samples were collected through simple random sampling from pregnant women and controls. The collected data from the participants included age, education, residence, and obstetrical related factors, and blood samples were taken for blood tests.

Results: One hundred and sixty-four (74.2%) and 73 (34.9%) of non-supplemented and supp

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معالم تطور القانون الانكلوامريكي وتفرده من بين معظم الأنظمة القانونية ودليلا لا يرقى إليه الشك في قدرة القضاء الانكلوامريكي في خلق وإنشاء النظريات القانونية لإيجاد الحلول العادلة للوقائع التفصيلية التي تقع في الحياة القانونية العملية في الأحوال التي تعجز فيها النظريات القانونية التقليدية في إيجاد الحلول لها.

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The majority of constitutions stipulate and regulate public rights and freedoms in them, including the right to strike as one of the means of expressing an opinion, which public officials or workers resort to in the labor law in order to improve their working conditions and achieve legitimate professional demands while continuing the work of the public facility, However, his capacity as a public servant imposes some restrictions on him in his exercise of political freedoms, including the right to strike because it intersects with the principle of the continuation of the regular and steady functioning of public utilities, which governs the work of public utilities in satisfying the public needs of individuals. The Iraqi legislator permitt