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The websites over time have become one of the important tools for communication between individuals among themselves and between individuals and economic units, and they have emerged as one of the important intangible assets to achieve income, as they have become a competitive tool and a marketing outlet for these units and a main means of communication that it uses to exercise its various major activities and achieve potential economic benefits. Therefore, there was a need to measure and display the value of these sites in the financial statements as intangible assets.  Accordingly, the purpose of the research was to determine the costs of the websites owned by the economic unit by way purchase and sites that were created i

Abstract search seeks to clarify the role and the importance of financial and fiscal policy adopted by the Iraqi Government during the years (2015 – 2018) to meet federal public deficit, as the Iraqi economy to shocks from falling global oil prices and terrorist attack ISIS, so the State budget suffered from a severe lack of income as a result of its reliance on revenues from selling crude oil and in return the high proportion of public expenditures. Especially military to counter these attacks that by studying the results of the implementation of budgets and analysis and statement Causes of disabilities and assessment of these policies and procedures imposed by the International Monetary Fund. the research aims to show how increased g

This study aims to investigate the academic leaders’ perceptions towards the degree of availability of the dimensions of organizational immunity systems at the University of Tabuk, as well as to reveal the statistically significant differences between the average responses of the study sample members about the degree of availability of these dimensions at their university due to the variables of (gender, leadership position, and college specialization). To achieve the objectives of the study, a descriptive survey method was used. The study population consisted of (200) male and female leaders who were academic leaders at the University of Tabuk. A questionnaire was used as a tool for collecting data, which its validity and reliability

The cities are not yet a temporal status in the process of the human and civilization development. The cities consider as a life pattern, this mean that people cannot live without cities, which surround us. Several phenomena like globalization, revolution of information, technical development, increased of consumption, do not confirmed without the living in cities. The urbanization – in its simple meaning – means transferring from rural community to city community. In other word, it means that socioeconomic changes happened subject to the patterns and conditions of the urban life. Each government depend a certain policy, this policy contains set of plans and programs, that targeting to affect the population factors and the st

The Egyptian and Iraqi schools are one of the most important musical schools in the style of playing the oud. The influence of the style of these schools extended in the contemporary Arab world, and there were important names that emerged characterized with their style of playing. Thus, the ways of tuning the strings of oud varied between the two schools because of the difference in the ways of playing and the difference in the style of expression. The aim of the research was to identify the pluralism of the variable tunings of the strings of the contemporary Arab oud of the Egyptian and Iraqi schools, along the historical period extending from the late nineteenth and twentieth centuries to the present time. The oud has been classified i

Cholesteryl ester transfer protein gene contains some single nucleotide polymorphisms, which have been associated with serum high-density lipoprotein concentration and other lipoproteins. This study is done for determining of cholesteryl ester transfer protein polymorphism and evaluate its effect on serum lipid profile concentrations in some hyperlipidemic patients compared with healthy subjects in Salah Al-din governorate-Iraq. Blood samples were taken from (90) patients suffering from hyperlipidemia, and (70) samples that were apparently healthy controls.  Serum lipid concentrations were measured by enzymatic assays. The polymorphism was genotyped using polymerase chain reaction restriction fragment length polymorphism analysis.&n

Toxoplasmosis is a widespread infection usually caused by Toxoplasma gondii (T. gondii) parasite. It occurs in humans and other warm blooded animals, causing severe problems. It was found that there is an alteration in the trace elements concentrations levels associated with some human diseases. This study aimed to investigate the changes in the concentrations of some trace elements (Mg, Fe , Zn, and Cu) in the sera of 60 immunocompetent patients with chronic toxoplasmosis and 82 healthy individuals as a control group. Measuring the serum level of seropositivity rate of anti-T. gondii antibodies was done by Enzyme Linked Immunosorbent Assay (ELISA) Kit, while the concentrations of trace elements were measured by absorption spectrophotometry

Abstract

     Drug information resources are the information that is used in medications discovery, utilization, and management. Little information about different types of resources used by Iraqi community pharmacists is known. Therefore, the objectives were to determine drug information resources' type do the pharmacists used and the common drug information questions they faced during their work in community pharmacy. A cross-sectional descriptive study was conducted in different Iraqi provinces and online self-reported survey was introduced through Google Form Software to an appropriate sample of graduated pharmacists who were working in a private community pharmacy and having at least one