The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necess

Background: Attention Deficit Hyperactivity Disorder (ADHD) is a common neurobehavioral disorders in children includes pervasive inattention, over activity, and impulsivity imposing psychological and cognitive impairment.

Objectives: This study aims to examine the clinical types and the association of some maternal risk factors and developmental milestone with ADHD

تضمن البحث التعريف بالإمام البزازي، وحياته العلمية، ومشايخه، وتلامذته، ومؤلفاته، ووفاته، وأربعة مسائل مختارة من ترجيحاته في الحدود والجنايات، والإمام محمد بن محمد بن شهاب بن يوسف (ت827هـ)، يُكنَّى بالكَردَرِيِّ الحنفي الخوارزمي الشهير بالبزَّازي، ويُنسب إلى كَرْدَر، وقد عرض في كتابه كثيرًا من كتب الحنفية، وذكر الكثير من آراء علمائهم مع تعرضه لبعض آراء المذاهب الأخرى. ولم يعتمد على التعريفات اللغوية والاصط

The research aims to identify the concept of green taxes and their role in reducing environmental pollution through the poll of Abnh of taxpayers and employees of the General Authority for taxes totaling 200 individual .autam adoption of the resolution as a tool head for the collection of data and information from the sample and analyzed their responses using a statistical program (spss - 10), and calculating the percentages and the arithmetic mean, standard deviation and research found to a number of conclusions, notably the lack of legislation with the challenges and the difficulty of the existence of a measure or a standard lack of planning for the application of environmental taxes that the state taxation application between the Gene

Photo citation request in examples   Of ascetic poetry in the first Abbasid era

Background: wound infections are associated with increased morbidity and mortality. Etiologic agents of wound infections vary with geographical location

Patients and Methods: All burn patients admitted to Specialized Burn Hospital from November 2011 to May 2012. Once fungal infection was suspected clinically, swabs were harvested for the culture of yeast. The sensitivities of the identified yeast were determined and the positive samples and cases were analyzed.Objective: This study presents Cryptococcus neoformans and their Characteristics identified from burn patients at a major Iraqi Specialized Burn Hospital.

Result: The most predominant yeast

number of neonatal mortality rate (NMR). This study was conducted to clarify the relationship between conflict and neonatal mortality in Baghdad, Iraq.
Objective: Throw a light on the impact of conflicts on neonatal mortality in Iraq.
Methods: This cross-sectional study was carried out in two hospitals in Baghdad that were chosen randomly. All deceased newborns in neonatal intensive care units from January 2012 to December 2016 in the mentioned hospitals were included in this study.
Results: The admissions were increased during the period of the study by 1.3 times. There was a decrease in admission by 0.9 in 2016 than 2015. There was an increase in NMR during the period of the study by 1.4 times, from 60/1000 in 2012 to 85/1000

The current study deals with estimating the protein concentration and the effect of fish weight on protein concentration values in red and white muscles in two different regions ( R1 : Anterior region lies 2 cm behind the head and R2: posterior region lies 2cm from caudal fin  (in  two types of bony fish, namely common carp (Cyprinus carpio) and Nile tilapia (Oreochromis niloticus). Samples were collected from Karmat Ali river- north of Basrah between October 2019 and February 2020. The protein was extracted using protein extraction buffer, the current study show that the average of  protein concentration in red muscles of Nile tilapia ranged between  7.74-7.4 mg / ml  and ( 6.8-8.85 mg / ml) in R1 and R2 region re

The Voluntary Obedience has great importance for the modern taxes systems and its management and this is meant the taxpayer whom in charge to pay of his taxes obligations voluntarily , he is very known of himself whereas he prepared his finishing accountings and present them as samples prepared by taxes management and settle the tax sum directly according to specified income , which has an impact to find end to tax evasion as result lead to increase the tax income and achieve the justice for the taxpayer and the state treasury