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 Sebkha is considered the evaporative geomorphological features, where climate plays an active role. It forms part of the surface features in Mesopotamia plain of Iraqi, which is the most fertile lands, and because of complimentary natural and human factors turned most of the arable land to the territory of Sebkha lands. The use satellite image (Raw Data), Landsat 30M Mss for the year 1976 Landsat 7 ETM, and the Landsat 8 for year 2013 (LDCM) for the summer Landsat Data Continuity Mission and perform geometric correction, enhancements, and Subset image And a visual analysis Space visuals based on the analysis of spectral fingerprints earth's This study has shown that the best in the discrimination of Sebkha Remote sensing techniques a

The most prevalent chronic complication of diabetes mellitus is diabetic neuropathy. The pathogenesis of diabetic neuropathy is exacerbated by hyperglycemia-induced oxidative stress, which causes nerves to deteriorate in a programmed manner. Many clinical trials depend on supplement in an attempt to improve neuropathy symptoms such as (pain & tingling) and patient quality of life, one of them is Coenzyme Q10 which is reported to have an anti-inflammatory and antioxidant effects, and was totally nontoxic and non-reported side effects. This study aimed to evaluate using a Coenzyme Q10 supplement as an adjuvant therapy to gabapentin to improve the clinical symptoms of diabetic neuropathy in relation to its anti-inflammatory and antioxid

Background: In healthcare settings, specialists from different fields may follow the most well-known, reliable, and easy-to-understand medical guidelines. This study aimed to determine Iraqi physicians' adherence to treatment guidelines, to specify which treatment guidelines are utilized for each disease and identify their barriers to follow the guidelines.

Methods: This was qualitative study including face-to-face and virtual semi-structured interviews with specialist physicians from different disciplines. The interviews were conducted between December 2021 and May 2022 in Kirkuk province, Iraq. The qualitative data generated through i

The variety of clean energy sources has risen, involving many resources, although their fundamental principles remain consistent in terms of energy generation and pollution reduction. The using of hydropower system for energy production also has a dynamic impact in which it utilizes to harness the water for the purpose of energy production. As it is important to overcome the problem of accidents in the highway and rural areas in the case of server rainfall and flood by implementation a smart system that used for energy production. This paper aims to develop a controlled hydropower system installed in the drainage sinks allocated in highway roads used for producing. The proposed system consists of storage unit represented by pipes used for t

Radiation therapy plays an important role in improving breast cancer cases, in order to obtain an appropriateestimate of radiation doses number given to the patient after tumor removal; some methods of nonparametric regression werecompared. The Kernel method was used by Nadaraya-Watson estimator to find the estimation regression function forsmoothing data based on the smoothing parameter h according to the Normal scale method (NSM), Least Squared CrossValidation method (LSCV) and Golden Rate Method (GRM). These methods were compared by simulation for samples ofthree sizes, the method (NSM) proved to be the best according to average of Mean Squares Error criterion and the method(LSCV) proved to be the best according to Average of Mean Absolu