The research aims to assess the local accounting procedures related in one of developments that have taken place, and largely on the structure of the Iraqi economic activity. But a partnership between the (public and private sector), or one of the types of joint arrangements, and through the use of the analytical method and extrapolate the reality of the accounting treatments in Company research sample. Research found to a number of conclusions that the unified accounting system applied in the economic units that deal with contracting joint arrangements formula suffers from obvious shortcomings, and reflected the common arrangements suffer from obvious shortcomings. and reflected on the quality of financial reporting, and the urgent need

A disease of the reproductive system known as "infertility" is characterized by the inability to conceive after twelve months or more of sexual activity. This study was carried out to investigate the level of the DAZ protein in “Azoospermia” Iraqi patients. One hundred and fifty human blood samples were collected from different regions in Baghdad governorate include (private medicals Labs and “high institute for infertility diagnosis” assisted reproductive techniques and Kamal Al- Samara'ay IVF Hospital). The control group (fertile) consists of 50 males with an age range between 22-51 years old, while the patient (infertile group) consists of 100 sample males with ages ranging between 25-51 years old. The correlation of mean age for

This research aimed at studying the role of calculated knowledge an its efficiency in improving the performance especially most of the organizations are living within knowledge era which concentrate on new technology investment in different fields of modern live . Under the scientific trends towards the economy of calculated knowledge which depend basically on new computer program in order to utilize the knowledge to raise the level of work performance exploiting different resources in the best way that helps the organizations to achieve their objectives because the information technology and computer programs became a means of survival and indispensible instrument within the developed world which depend on prosperity . progress

This study aims to explain the role of green target costing technique in improving the relationship with suppliers in a sample of industrial companies listed on the Iraq Stock Exchange. The descriptive analytical approach was used, where a questionnaire was designed that included a set of questions that were directed to a sample of 84 individuals including production managers, finance managers, quality managers, and purchasing managers in these companies. The study uses some statistical analyzes such as correlation analysis and regression analysis to analyze the questionnaires. The study finds a positive impact of the green target costing technique on improving the relationship with suppliers. The results indicate that the relation

 The aim of this study was to provide an overall assessment to the efficiency of the Iraq stocks exchanges (ISE) through specifying well –known models .First, Fama's efficient market hypothesis as a contrary concept to the random walk hypothesis, was performed and it has been found that ISE follows the random process, so the price of the shares can't be predicated on the basis of past information. Second,we use a multifactor model, which so named multiple regression, to explore the link between ISE  and the main economic indicators. our empirical analysis finds that every weak associations exists between major ISE measures and main economic indicators.

The research discussed the propositions of functional structures and the requirements for their transformation according to the variables of use and human interaction through the variables of functions with one form products، multifunctional variables، and transforming form in one product. The patterns of user’s interaction with products were discussed through the variables of functional type، starting from defining the types of functions in the industrial product structures to: practical functions، which were classified into: informational functions، ergonomic functions، use، handling، comfort، global، anthropometric adaptation and physical postures. While the interaction variables were discussed according to the meaning fun