The cuneiform texts considered one of the most important resources which play an important role , wich help us to know how was the economic , politic and religious conditions , and everything related of the history of Mesopotamia , which contain many of information that enrich our knowldgement about Mesopotamia civilization , since using writing as away to documentation the science and human knowldgement . In this research we studied four cuneiform texts, which confiscated and keeped in the Iraq museum , all of these are economic texts , the content of three of them are loans, are take the numbers (IM.206972- IM.163718-IM.163808-), the fourth text is the text of income which take the number (IM.163182). therefore , We will talk about what l

      The Costing Accounting is one the analytic tools which plays important role by support the management in planning&  control and decisions-making ,as it became attendant necessity to establish any project whether industrial ,commercial ,service or agriculture ..etc.

     The consolidated accounting system has committed the companies to have their active costing system in which the management can obtain their own data, but we found most of the economic units face problems of applying the costing system because of reasons related to the system design itself or might be related to the requirements of the application success.   

Char formation is subdivided into three lithological types according to the percentage of detrital quartz and calcite (micrite and sparite), through the petrographic study of 13 thin sections collected from a section at Wadi Al-Ratgha (west of Al-Qaim, Iraq Western Desert). The three rock units are: Limy sandstone, limestone and sandy limestone. Depending on the mean gain size of detrital quartz and degree of sorting and the type of matrix, Ghar Formation can be classified in to three types, i. e. off-shore sediments with low energy environment, near shore sediments with high energy environment and mixed sediments with transitional energy environment. This is due to local transgression and regression of sea level at late lower Miocene du

Pompe disease is a progressive, multisystemic, debilitating, often fatal neuromuscular disease caused by a pathogenic variant in the acid α-glucosidase gene leading to GAA enzyme deficiency and lysosomal glycogen accumulation. Objectives: This study aimed to determine the prevalence of early onset Pompe disease in Basra, using the dried blood spot (DBS) as a screening tool, also to determine the spectrum of presentation. Materials and Methods: In a prospective study conducted in Basrah, Iraq, from October 2021 to September 2023, all infants with a family member diagnosed as a case of Pompe disease, hypotonia, or ventricular hypertrophy referred to the pediatric cardiology unit in Basra Cardiac Hospital were subjected to echocardiographic e

Iraqi insurance market need to develop products and to find new insurance policies to cover the damages of the violence and political commotions dangers and to meet the needs of the proposers.                                       

 The global insurance companies recently issued such policies to pay the losses wich caused by the violent political acts of vandalism suffered by the property and investments wich estimated billions of dollars.                

Listeria monocytogenes represents a critical foodborne pathogen causing listeriosis, a severe infection with mortality rates of 20- 30%. This comprehensive review integrates cutting-edge research from 2015-2024 with Iraqi epidemiological data to address significant knowledge gaps in regional surveillance and global comparative analysis. Recent discoveries include five novel Listeria species in 2021, revolutionary whole genome sequencing (WGS) surveillance systems, and advanced understanding of RNA-mediated regulation. Iraqi prevalence data reveals concerning patterns with rates ranging from 3.5% to 93.8% across different sample types, substantially higher than global averages. Critically, Iraqi isolates demonstrate alarming antibiotic resis

Background: Prevention against nosocomial infection is an important issue of health care field and considered a challenge of patients’ since it reflects its effect on their quality of life. This due to that it will lead in most cases to prolonged hospitalization and also more cost.Objective: To determine the prevalence of different types of nosocomial infection and to demonstrate the association of different risk factors (hospital environment, workers, visitors) with nosocomial infection.Patients: this study was carried out in eleven months at Ba’quba general Hospital; Iraq. A total of 81 clinical specimens (urine, pus from abscess , burn swab, nasal swab, ear swab and wound swab) taken from surgical patients,102 specimens from

This study focused on benthic algae (epipelic and attached algae on concrete lining stream) in Bani-Hassan stream in Holly Karbala, Iraq. The qualitative and quantitative studies of benthic algae were done by collecting 240 samples from five sites in the study area for the period from December 2012 to November 2013. Also, the environmental variables of the stream were examined in term of temporary and spatial. The results showed that the stream was alkaline, hard, oligohaline and a well aerated. The total nitrogen to the total phosphorus (TN: TP) ratio indicates nitrogen limitation. 129 species of benthic algae belonging to 57 genera were identified. Bacillariophyceae (diatoms) was the predominant taxon (95 species) followed by Chlorophyce

                The research aims to highlight the role played by the target costing technique as an administrative technique that is compatible with the rapid developments and changes in the external environment, with the information and scientific foundations it provides in the allocation of indirect costs and the accuracy in measuring the cost from the start of the project planning process up to the production process and indicating the extent of its impact on decisions Pricing in a way that contributes to the rationalization of pricing decisions in economic units in the light of intense competition and the multiplicity of alternatives.