This research aims to show the most important approaches applicable in forming the accounting standards , the  importance approaches used to formulate local accounting standards & the  need to cancel or develop the unified accounting system in Iraq besides activate the local auditing & accounting standards council to issue accounting standards able to save the relevance & Reliable accounting information that serve the decisions of stockholders and others of stakeholders in the incorporate companies , especially the companies listed in the Iraq securities exchange , So this study based partially on analyzing the questionnaire form which has been designed to inquiry the specialists and experts opinion about the accoun

The A2?u-X1?g+ emission band system of 7LiH1 molecule has been calculated for Lambda doubling. The relation between wave number ?p , ?Q , ?R conducted the energies of the state of rotation F (J), and (J + 1) with rotational quantum number J, respectively, of 7LiH1 molecule for statehood A2?u using the rotation, fixed vibrational states of both the ground and raised crossovers vibrational against ???= 0 to V ' = 0-4using rotational levels J = 0 to J = 20 have found.

ABSTRACT

Learning vocabulary is a challenging task for female English as a foreign language (EFL) students. Thus, improving students’ knowledge of vocabulary is critical if they are to make progress in learning a new language. The current study aimed at exploring the vocabulary learning strategies used by EFL students at Northern Border University (NBU). It also aimed to identify the mechanisms applied by EFL students at NBU University to learn vocabulary. It also aimed at evaluating the approaches adopted by EFL female students at Northern Border University (NBU) to learn a language. The study adopted the descriptive-analytical method. Two research instruments were developed to collect data namely, a survey qu

That the possibility of imposing a tax on electronic commerce is increasing interest in it by governments in developed and developing countries alike, and there is interest in a logical by governments and bodies of taxation, in particular in developing countries erosion potential tax in the tax base resulting from the adoption of e-commerce if not mutation rules and tax legislation, local and international to take into account this important economic developments and how to keep up, said the combination of the taxation system is the only way to increase revenue needed to finance government spending on goods and services needed by society.

The most important conclusions reached by the rese

Abstract

The current research aims to identify the most prominent beliefs about coronavirus of Baghdad University students, as well as to identify the prominent beliefs toward coronavirus of male and female students. To achieve the research objectives, a questionnaire of (15) items was administered to a sample of (600) male and female students collected from ten different colleges at the university of Baghdad. The findings of the research illustrated that item (8) took priority as students believe there is a misleading about coronavirus spreading by governments, item (2) which indicated that coronavirus is man-made took level two, followed by item (10), it proposes that coronavirus emerged from the American milit

The most important topic for psychologist generally is factor of education and it's active tools because learning needs active perception for stimulus that recived by the educator and give it avalue and meaning , Need for cognition is
very important in the various daily fields of life , especially in learning and teaching and the academy work , it help with shifting the learning level for people , and icreas the intense and challenge between them
The research endeavored to achieve the following aim :
1- Measuring the level of peripheral perception for the university student .
2- Measuring the level of need for cognition for the university student .
3- Measuring the level of peripheral perception for the university student

Vitamin K-dependent protein (VKDP) contributes to the development of lung cancer. The purpose of this research was to better understanding of the role of blood matrix Gla protein (MGP), VKDPs, Malondialdehyde (MDA), Superoxide dismutase (SOD) and Vitamin K (Vit K) in Iraqi patients with lung cancer before and after the first cycle of chemotherapy. Blood samples were collected from Al amal National Hospital for cancer treatment from October 2021 to May 2022, and a total of 80 samples were collected, divided into two groups (40 patient before taking a chemotherapy and 40 patients after taking chemotherapy), ranging in age from 20 to 45 years old. The results showed that although there were highly statistically significant differences in MD

Abstract
            This research aims to determine the nature of tacit knowledge relationship and its impact on building the electronic human resources management, as it constitutes the most prominent tacit knowledge resources owned by the Organization for being a stand out in the skill, knowledge and intellectual capacity of human resources, as the electronic human resources management is a contemporary trend that adopted by the organization in the performance of all tasks and duties related workers have remained in the contemporary environment in which it operates.

and have indicated the research problem to the low level of awareness of the ad