Purpose - The study aimed at evaluating the accounting system of the Iraqi political parties, which is applied according to legislative texts, and then the ability to provide accounting information to evaluate the strategic performance and control of the party's operational and financial performance.
Findings- The research found that the unified accounting system applied to political parties does not provide relevance informations to judge the performance of the political party, the researcher a proposal for an accounting system that provides the necessary information to measure and monitor the performance of Iraqi political parties can be presented. The

     Hydrochemical study of groundwater has carried out for the Al-Khassa Sub-Basin during the October 2020 and May 2021 seasons for estimating the impacts of seasonal variation and human activity on water quality and using the isotope to determine the main source of recharge. It was found that Biological Oxygen Demand (BOD), Chemical Oxygen Demand  (COD), and Dissolved Oxygen (DO) were out of the standard indicating that the groundwater environment was reduced and difficult to recover from pollution.  Physical and chemical properties that were high (Total Dissolved  Solid (TDS), Total Suspended Solid (TSS),  Electrical conductivity (EC),  Total Hydrocarbon (THC)). Partial pollution by  nitrate and phosphorous due to the use of

      The Yamama Formation is characterized by a wide geographic extension of southern Iraq. Microfacies analysis of this formation was studied in six wells distributed in six fields: Fayhaa, Sindbad, Siba, Zubair, Ratawi and West Qurna. This research aims to determine paleoenvironments by diagnosing biofacies and lithofacies. Miscellaneous marine fauna of foraminifera and calcareous algae, mainly green algae (dasycladacean.) and skeletal bioclasts from gastropods, pelecypods, bryozoans, sponge spicules, and echinoderms were found. Petrographic studies and well logs interpretations led to the identification of five main Microfacies ( Mudstone, Wackestone, Packestone, Grainestone and Rudstone and twelve submicrofacies (Foraminiferal-

The lower Cretaceous sandstones of Zubair and Nahr Umr formations are the main producing reservoirs in Subba oilfield in southern Iraq. Key differences in their petrophysical and depositional attributes exist affecting their reservoir characteristics. The evaluation of well logs and core porosity-permeability data show better reservoir properties in Nahr Formation. The Litho-saturation logs indicate greater thickness of oil-saturated reservoir units for Nahr Unr Formation associated with lower values of shale volume, and higher values of effective porosity. In addition, higher values of permeability for Nahr Umr Formation is suggested by applying porosity-irreducible water saturation cross plot. The reducing reservoir quality of Zub

This study has been focused on the detection of phenolic compound in aerial parts (stem and leaves)of the species belonging the genus Arabis L. A.Caucasica Willd, A.Sagittata (Bertol)DC, A.Aucheri Boiss, A.nova Vill of family cruciferou (Brassicaceae) which were collected during field trips of the districted of Iraq. Phenolic compounds have been identified by using High Performance Liquid Chromatography (HPLC). Nine standard compounds used for comparison five of them flavonoids ( Rutin, Quercetin, kaempferol, Luteolin and Apigenin) and the other phenolic acid ( Chlorogenic acid, Caffeic acid, Ferulic acid and Rosmarinic acid) , results showed that species vary in containing phenolic compound which can be counted as a taxonomic evidence s

The Hartha Formation is one of the important formations deposited during Late Campanian age.

The present study deals with four boreholes (EB-53, 54, 55 and 56) within the East Baghdad oil field to diagnoses the microfacies and interpret the depositional environments.

Six major microfacies were recognized in the succession of the Hartha Formation. Their characteristic grain types and depositional texture enabled the recognition of paleoenvironment. There are Orbitoides  wackestone-packstone , Orbitoides - miliolid wackestone, Peloidal and Pellets - echinoderm wackestone to packstone, Peloidal wackestone to packstone, Pelletal wackestone to packstone, and Planktonic foraminifera wackestone-packstone.

Four assoc

      A 3D velocity model was created by using stacking velocity of 9 seismic lines and average velocity of 6 wells drilled in Iraq. The model was achieved by creating a time model to 25 surfaces with an interval time between each two successive surfaces of about 100 msec.  The summation time of all surfaces reached about 2400 msec, that was adopted according to West Kifl-1 well, which penetrated to a depth of 6000 m, representing the deepest well in the study area. The seismic lines and well data were converted to build a 3D cube time model and the velocity was spread on the model. The seismic inversion modeling of the elastic properties of the horizon and well data was applied to achieve a corrected veloci

    This study identified the genus Coelastrella Chodat, 1922 which was isolated from a sediment sample taken from the Tigris river in Baghdad Governorate, Iraq. The alga was isolated and cultured in modified Chu 10 media and the morphological features of the isolated algae were observed in light microscopy (LM); it showed some characteristic features of this genus, such as its ellipsoidal or lemon- shaped cells, a visible pyrenoid and the chloroplast parietal. To ensure correct identification of the isolated alga, a molecular analysis using 18S rRNA gene and DNA sequencing revealed a match with C. terrestris (Reisigl) Hedewald & N. Hanagata 2002. This species is a new record in Iraq

      The activity concentration of natural radioactivity levels, of artificial cesium and transfer factor from soil to plants in agricultural areas at Al- Yusiefya region were determined by using NaI (Tl) detector spectrometer. Ten species of leafy plants have been selected: Spinach, Parsley, Watercress, Lettuce, Rashad, Radish, Green onion, Turnip green, Green beet and Mint. The mean activity concentrations of ²³⁸U, ²³²Th, ⁴⁰K and ¹³⁷Cs in leafy vegetable samples were  12.4±3.8, 14.8±4.7, 283±93 and 1.06±0.99  Bg/kg, and in soil samples were 15.9±4.3, 16.1±5.2, 298.5±3.9, and 1.11±0.37 Bq/kg. The radiation hazard indices were evaluated (radium