The accountants are preparing the financial statements under the Monetary Unit Stability Assumption without taking into consideration the changement of prices for the monetary unit. The income statement accounts containing different items of expenses and revenues. These items are not paid or obtained at one date, because the value of monetary unit is changing from one date to another , also the financial position contains different items of current and fixed assets, also contains different items of long-term liabilities and ownership rights, the continuity of applying historical cost principle will make the financial statements misleading, The adoption of financial analyst of these statements will affects

Abstract

This study was to demonstrate the role-use planning scientific methods is disabled and little used in the planning and follow-up construction of vital projects in the province of Baghdad, including network planning methods, in order to find the optimal time to finish the project in light of the resources available and the budget set for it, in the current research has been used the most prominent network planning methods and two stylistic (CPM / PERT), was the application of the critical path method on standard-design school project (traditional) to draw Action Network according to confirmed times for the activities of the project and account his Crashing time , It was Pert technique applied to the project hemato

Analytical Hierarchy Process (AHP) belongs to the family of Multiple Criteria Decision Making (MCDM)  and has, recently, received a wide popularity in decision making regarding supplier selection.  The objective of this study is to apply the methodology of AHP on selecting suppliers to supply materials for the  Geological Survey and Mining  Company (GSMC).  Criteria for rating the suppliers and pairwise comparisons were identified by the members of the Tenders Analysis Committee (TAC). In order to judge the internal validity of the AHP, it was applied manually on a sample of fourteen tenders that were analyzed  and executed between 2004-2007, then an interactive computerized  package was developed 

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

  This  Research aim to identify the factors affecting the strategic implementation of sewage projects and to seek to activate the real follow-up of projects to identify the factors that accompany their implementation, The study included a sample of the projects of the investment plan implemented for the Directorate General of sewage in the governorates of Iraq, which was completed during the six years period (2010-2016). The sample of the research was four projects: The project of implementation and processing of the treatment plant and the lifting station and the conveyor line for the project of IMARA/The third stage/Al-Sanaf marshland , The project of the processing and implementation of the treatment plant with the

Abstract
Objectives: The study is carried out to assess functional performance for heart's valve replacement patients and find out relationship with sociodemographic data and clinical data
Methodology: Descriptive design is carried out at cardiac surgery centers in Baghdad ; Ibn -Al Betar Specialized for cardiac surgery center and Al-Iraqi center for cardiac disease. its initiation from December28the 2013 to September 1st 2014,A non- probability (purposive) sample of 50 adults patients are attended cardiac surgery centers at Baghdad city and who have heart valves replacement. The data collection through development of questionnaire which is composed from three parts(socio demographic data, clinical information, functional performa

Objective: To establish growth curve for a sample of infertile women and to assess Body Mass Index.
Methodology: Non-probability (purposive sample) of (100) infertile women, who visit Kamal Al-Samaraee
Hospital/ fertility and IVF center . The data are collected through the use of constructed questionnaire, which
consists of two parts. Part 1: consists of (5) items about demographic characteristics, part 2: consists of (4) items
about reproductive status, descriptive statistical analysis procedures (frequency, percentage, Contingency
coefficients, polynomial cube order).
Results: Revealed that the infertile women in the study group had decrease in their Body Mass Index with aging
(with increase of infertility duration

The city of Nishapur is one of the cities that had a prominent position and a clear impact on the flourishing of the scientific movement, and this position that it enjoyed was achieved because of the scholars who were incubating them. Who had a great role in the flourishing of scientific life through his scientific activity, as he worked as a teacher for thirty years in its regular school, in addition to his work in rhetoric, preaching and scientific circles, in addition to his many books in various sciences, as he did not specialize in one science only, but rather collected all the sciences of his time and excelled in them. He enriched the Arab and Islamic library with it.

The city of Nishapur is one of the cities that had a prominent position and a clear impact on the flourishing of the scientific movement, and this position that it enjoyed was achieved because of the scholars who were incubating them. Who had a great role in the flourishing of scientific life through his scientific activity, as he worked as a teacher for thirty years in its regular school, in addition to his work in rhetoric, preaching and scientific circles, in addition to his many books in various sciences, as he did not specialize in one science only, but rather collected all the sciences of his time and excelled in them. He enriched the Arab and Islamic library with it.

This thesis aims at identifying:

1. The level of qualitative efficiency of higher studies students in educational and psychological fields in the colleges of education Baghdad according to the perspectives of both teachers and students.
2. The statistical differences in levels of qualitative efficiency of higher studies students in educational and psychological fields in the colleges of education in  Baghdad Collegeteacher's viewpoints with reference to the two variables of the scientific title and gender.
3. The statistical differences in levels of qualitative efficiency of higher  studies students in the educational and psychological fields