Positions related parties have become a regular feature and the general business and trade these days as it can enter the facilities in transactions with related parties on terms no enters them is with the parties relationship in normal circumstances, and that he found the funniest people relationship have an effect on the outcome of activity and financial position of the entity and its decisions financial and operational. In order to ensure "transparency" in the financial reports, most accounting around the world standards determines that disclosure of transactions with related parties, it is important to have a local accounting rules these relations as well as the unnecessary disclosure of the

This research paper attempts to explore problems facing the teaching of written expression among first-year female university students. The focal point behind conducting this research is to show the importance that writing is taking as a skill in learning the language. To achieve this goal, the researcher prepared a questionnaire consisting of 20 items. The sample, whose size is 60 participants, was selected randomly from the department of Arabic, College of Education for Women, University of Baghdad. Through the use of a set of statistical means including weighting means and percentage, the findings revealed that the students face many difficulties in learning writing. The researcher suggested some recommendations, mainly improving the

The effect of different Ti additions on the microstructure of Al-Ti alloy prepared by powder metallurgy was investigated. A certain amount of Ti (10wt%, 15wt%, and 20wt%) were added to aluminium and the tests like microhardness, density, scanning electron microscope (SEM), optical microscope (OM) and X-Ray Diffraction (XRD) were conducted to determine the influence of different Ti additives on the Al-Ti alloy properties and microstructure. The results show that the grains of α-Al changed from large grains to roughly spherical and then to small rounded grains with increasing Ti content, the micro-hardness of the alloy increases with increasing Ti, and XRD results confirm the formation of TiAl₃ intermetallic co

An attempt was made to evaluate the PV performance of one-axis daily tracking and fixed system for Baghdad, Iraq. Two experimental simulations were conducted on a PV module for that purpose. Measurements included incident solar radiation, load voltage and load current. The first experiment was carried out for six months of winter half of year to simulate the one-axis daily tracking. The azimuth angle was due south while the tilt angle was being set to optimum according to each day of simulation. The second experiment was done at one day to simulate the PV module of fixed angles. It is found that there is a significant power gain of 29.6% for the tracking system in respect to the fixed one. The one-axis daily tracking was much more effect

This study was conducted to evaluate the efficacy of different techniques for extraction and purification of Tomato yellow leaf curl virus (TYLCV). An isolate of the virus free of possible contamination with other viruses infecting the same host and transmitted by the same vector Bemisia tabaci Genn. was obtained. This was realized by indicator plants and incubation period in the vector. Results obtained revealed that the virus infect Nicotiana glutinosa without visible symptoms, while Nicotiana tabaccum var. White Burley was not susceptible to the virus. The incubation period of the virus in the vector was found to be 21 hrs. These results indicate that the virus is TYLCV. Results showed that Butanol was more effective in clarification the

      This research is based on  interaction of two most important variables to the business organizations in the current era ,  these two variables are (marketing orientation and quality of service),  this research is trying to urge the service organizations to reconsider the mechanisms adopted in the formulation of its plans, It was the application of research in Korek Telecom and Asia Cell Telecom as a sector of service active and important in the business sector in Iraq, the information was obtained through the design of the Likert questionnaire , it was distributed (92) questionnaire , (50) for the company Korek Telecom and (42) of the Asia-Cell and represent research population sample

This article aims to establish and evaluate standards for critical equipment and materials in highway projects in Iraq. Delphi technique has been used to analyze, explore, and discover the main criteria and sub-criteria that affect equipment and materials in highway construction projects in Iraq. To determine the correct response to the criteria presented in this study, a program (IBM, SPSS/V25) was used to assess the main criteria and sub-criteria using the mean score (MS) and standard deviation (SD) technique, as well as to check reliability using Cronbach's alpha factor (α). The experts' qualifications and the extent to which the person is ready to commit are both important factors in panel selection. The design of a

The current study has beenconduced to evaluate the effect of extracted crude terpens at the concentrations of 6,8% of seeds of Eucalyptuscamaldulensison the 4th larval instar oftheCallosobruchusmaculates and the percentage of the cowpea seed germination.The Results showed that the terpens extract of the concentration of 8% increases the mortality rate of the fourth larval instar and it reach to 63.3%, and then decrease of to 26.6,20% at concentration of 6%and forcontrol treatment respectively The percentage of adult emergence reduces to 0% at the concentration of 8% compared with control treatment in which it reach to 66.6%. The extraction atbothconcentrations 6,8% does not affect the germination rate

Cardiac toxicity can occur during the therapy with several cytotoxic drugs, including 5- Fluorouracil (5- FU). It is an antimetabolite that acts during the S phase of the cell cycle and is activated by thymidine phosphorylase into fluorodeoxyuridylate (5 fluoro 2'deoxyuridine 5'monophosphate, 5-FdUMP) that inhibits thymidylate synthase, thus preventing DNA synthesis that leads to imbalanced cell growth and ultimately cell death. It is still a widely used anticancer drug, since 1957. The present study aimed to evaluate the possible cardio-protective effects of ethanolic artichoke extract (Cynara scolymus L.) against 5-fluorouracil (5-FU) induced cardio-toxicity in rats by evaluating serum levels of Alanine aminotransferase, aspartate amin

        Many of researchers have written about social responsibility and business strategy and competitive advantage, and they have given particular attention to the relationship between economic and social responsibility , but what is missing in this aspect is how the economic units that use their core competencies to advance social responsibility initiatives so that they can achieve a significant competitive advantage and create value for it ?

The current research aims to verify the view that "the economic and social objectives in the long term is not contradictory in nature but complementary objectives essential", as well as make sure that the s