Where the accounting system in Iraq is still using many of these accounting practices according to the legal requirements to measure assets and liabilities away from the measurement that results in information representing the economic essence and represent honestly the financial situation and financial performance and future cash flows, and the needs of users of financial reports to useful accounting information adopted The International Accounting Standards Board (IASB) represents the true representation of accounting information in accordance with the concept of economic substance, which is the basis for the preparation and development of international accounting standards, and because accounting is part of the

In this paper, the effects of subsurface water retention technology (SWRT) on crop coefficient (k_c) and crop evapotranspiration (ET_c) of eggplant were investigated in sandy loam soil. For this purpose, two treatments plot (with SWRT and without using SWRT) were adopted during 93 days of cultivation. The study was conducted in open field within Al-Fahamah Township, Baghdad, Iraq during summer growing season 2017. The accumulated ET_c of eggplant was 403.3 and 515.2 mm for SWRT treatment and control plot, respectively by reduction percentage 21.7 %. The average values of ET_c during the growing season were 4.3 and 5.5 mm/day, respectively. The crop coefficients value during the gro

 Thin  films   of  pure   tin mono-sulfide  SnS with thicknesses of   (0.85) μm  were prepared by chemical spray  pyrolysis  technique  and  annealed for  two  hours with 673K.The effect of annealing on structural and optical properties for films prepared was  studied.  X-Ray   diffraction  analysis  showed   the  polycrystalline  with   orthorhombic structure.  It was  found  that   annealing process increased the intensity of diffraction peaks. Optical   properties  of  all  samples  were studied by  recording  the  absorption  and  transmission &nbsp

The aim of the current study was to investigate the impact of workplace stress on employee engagement within Iraqi universities through the mediator role of leadership style. Work-related stress and non-work-related stress were identified as representing workplace stress. Employee engagement has been measured through three types: social engagement, affective engagement, and intellectual engagement. Two types of leadership styles have been tested: directive and participative leadership. the structural equation Modeling was used to test the study model. A sample of 245 employees in Iraqi universities, including university professors, was targeted. Only 214 respondents participated in the survey. The results showed that non-work-relate

The study aims to investigate the relationship between the gender diversity of board director, the accounting conservatism and firm value in Iraqi firms. The sample was represented by 30 Iraqi firms listed on the Iraqi market over the period 2017. The research was based on the main hypothesis that gender diversity has a positive relationship with conservatism and firm value, that conservatism as an intermediate variable will enhance the positive relationship between gender diversity and firm value. The study reached results that support the research hypotheses. The appointment of females to the board helps improve the provision of conservative accounting information and avoids overstate when reporting earnings. Based on these res

Visceral leishmaniasis (VL) is a parasitic disease that affects public health. It is described by weight reduction, irregular fever bouts, anemia, and amplification of the spleen and liver.

Nano gamma alumina was prepared by double hydrolysis process using aluminum nitrate nano hydrate and sodium aluminate as an aluminum source, hydroxyle poly acid and CTAB (cetyltrimethylammonium bromide) as templates. Different crystallization temperatures (120, 140, 160, and 180) ⁰C and calcinations temperatures (500, 550, 600, and 650) ⁰C were applied. All the batches were prepared at PH equals to 9. XRD diffraction technique and infrared Fourier transform spectroscopy were used to investigate the phase formation and the optical properties of the nano gamma alumina. N₂ adsorption-desorption (BET) was used to measure the surface area and pore volume of the prepared nano alumina, the particle size and the