paid recent developments in the information and communications technology and the accompanying developments in the global market to pay particular accounting information users to demand more sophistication in terms of corporate financial reporting systems, which led to the emergence of a new type of reporting (financial reporting in real time). where is the information and communications technology mainstay Nations for the development and progress, thanks to the development of technology that have made the transmission of information easily conducted and high speed to all who need it, communication is instantaneous and the flow of information via the internet dramatically exceeded the border temporal and spatial anywhere in the w

Variation order plays an important role in calculating the final cost and time. The paper aims to determine the causes of variation orders in projects performed between 2007-2014 in Erbil governorate projects. Data was collected from contract documents. Performed in the Erbil governorate projects from 2007-2014. The study seeks to identify the most significant causes of delays by assessing the common causes of delays in terms of frequency, severity and 

important indices of owners, consultants and contractors related to&n

لخلاصة Nuclear energy is among the most important discoveries reached by the human terms contributed to the solution of many problems faced by the states. The last of these that are not only utilizing it in a peaceful area, but tended toward the military field and the nuclear weapons industry , Among these countries, we find North Korea, which has openly declared their manufacture of nuclear weapons and thus entry to the club of nuclear countries. International Atomic Energy Agency has worked to resolve the North Korea standoff but has not been able to achieve positive results, prompting the intervention of European countries in order to end the crisis. تعدُّ الطاقة النووية من بين أهم الاستكشافا

Objectives: To assess the premenstrual syndrome among the working women in Baghdad City.
Methodology: A cross-sectional analytic study, using probability sampling cluster (multi-stage) sampling of
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designed and consisted of (4) parts, including demographic, reproductive, menstrual cycle characteristics, and
premeustmual syndrome symptoms. Content validity and reliability of the questionnaire were detemined by
conducting a pilot study. Descriptive and inferential statistical procedures were used to analyze the data.
Results: The results of the study revealed that the age of women ranged betwee

Background: The internally displaced children are vulnerable groups have less access to dental services, worse oral health, and bear a disproportionate burden of oral diseases. Aim of the study: This study was conducted on group of internally displaced children living in Baghdad governorate camps to measure their dental caries prevalence and experience and find out the association between dental caries and the duration of displacement in camps. Subjects and methods: A sample of 1393 children were selected, 567 internally displaced children from camps in Baghdad governorate and 826 school children as control matching in age and gender. The age of children ranged from 5-12 years old. Oral examination was performed using WHO 2013 criteria, to

Background: Breast cancer still a major cause of disability and mortality among women throughout the world. Lack of awareness and early detection programs in developing countries is a main reason for escalating the mortality.

Objectives: to assess level of awareness about breast cancer among university female students in Baghdad focusing on knowledge of breast cancer risk factors, warning symptoms and signs and knowledge about the screening method specially breast self-examination.

Methods: A cross-sectional study conducted over two months from first of march through April 2015 and included (240) female students in non- medical colleges at Al-Rusafa and A

The study aimed to identify the self- compassion of the students as well as to identify the differences in the self- compassion according to the variables: sex - the academic specialization - Study level, the sample of the study of (200) students distributed equally by sex (male - female) Specialization (Scientific - Human) compassion. The results showed that there were no differences in the self- compassion according to the variables: gender, academic specialization, and Study level. In light of these results, the researcher Number of the recommendations and proposals

Resumen

El presente trabajo nace de una inquietud por la enseñanza del español en Irak a nivel universitario especialmente ante las dificultades que los alumnos árabes en general, e iraquíes en particular, encuentran en su proceso de aprendizaje. Nuestra primera inclinación fue, pues, prestar una atención directa  y cercana al alumno como sujeto del aprendizaje, así como a lo que el alumno produce como resultado del mismo. En el presente trabajo pretendemos dotar al estudiante de los conocimientos lingüísticos necesarios para poder interaccionar en una variedad de situaciones y enfrentarse a problemas cotidianos, de manera que desarrolle las destrezas comunicativas que le permitan establecer una co

As regional development, as a matter of course, poses a number of systemic, scientific and political problems. While the issue of development is primarily at the national level to the limits of World War II in the industrialized world and to the 1960s borders in most Third World countries, the increasing awareness of regional disparities has led to the regional issue Were taken into consideration in the early 1960s and 1970s in most industrialized and developing countries alike. The local issue was only introduced in the early 1980s. The awareness of regional disparities and the fact that the regions do not have the same potential and that some regions have the resources to enable them to develop, grow and develop, unlike other r