This study aims to identify the concepts of financial crisis and its reasons of creation , also explain the effects of the accounting disclosure and the International Accounting Standards in current financial crisis, In addition to,  indicate the role of accounting in the reform of the financial system from the impact of financial crisis.      

       The  methodology of this study orientied to two main aspects, the first is an identifying approach through exploring the opinion of financial experts, the second aspect is based on an analytical approach to satisfy the requirements  of experts to get there opi

Reishi Mushroom, Ganoderma, is considered one of important wood-decaying medicinal mushrooms. This study aimed to identify three samples of this genus in Mosul city in February and April 2019. Three species of Ganoderma were collected from three various trees including Eucalyptus, Morus, and Olea (olive) in Mosul City, Northern Iraq. Their identifications and their DNA sequences were genetically identified by using PCR techniques according to detect nuclear ribosomal internal transcribed spacer (ITS) regions. Results exhibited the finding of Ganoderma resinaceum, Ganoderma applanatum, and Ganoderma sp. This study is first attempt to identify Reishi Mushroom by molecular methods in Iraq. Thus, the current study is considered new good d

The  conductance  of  solu ti ons  of  cysteine  in  water  at  different concentrations and temperatures has been measured. These solutions obey Onsagcr  equation  and  give  linear  relations  especially  at  low concentrations. In more concentrated solutions a deviation from the equation is observed.

The molar conductivity of these solutions decreases with t he increase  in concen trations at constant temperature.

The  values of  the ionization constants and the conductivity at  infin ite

dilution for each temperature have been calcu lated.

The present study introduces description of new species of leafhopper Cicadella latreilla nov. External morphological characters particularly female genitalia were discussed and illustrated, shape of male abdominal apodeme, chaetotaxy of genital style and genital plate of male genitalia, shape of Aedeagus and connective . The external morphological characters were: spotting patterns of vertex, face, pronotum of prothorax, and metothorax, and of lower and upper valves of ovipositors,shape of female seventh abdominasternum.

This study deals with the conceptual rooting of the practical relationship between the practice of international public relations and popular diplomacy, as the latter sought - as a legitimate extension of traditional diplomacy - to involve foreign residents in international public relations capable of drawing a positive image of the state among people of other countries, by employing modern communication technology. Especially social media, which led to a shift from old diplomacy to digital public diplomacy. The research paper seeks to analyze the communicative content of the Facebook page (Israel in the Iraqi dialect), which a page is belonging to the "Israeli" Ministry of Foreign Affairs that aims, according to its messages, to encoura

The lead has adverse effects in contamination the aquatic environment, for this reason, a laboratory simulation was conducted using kaolinite collected from the Ga’ara Formation at western Iraq to be considered as a natural sorbent material that can be addressed Pb2+ from the aqueous environments. The Energy-Dispersive X-ray Spectroscopy and atomic absorption spectroscopy clarifying very fine grains and pure phase with a very little quantity of quartz and has a number of active sites for adsorption. The sorption of kaolinite for the Pb2+ has been carefully tested by several designed laboratory experiments. Five lead solutions of different concentrations (25, 50, 75, 100 and 125 ppm) were tested under different values of pH (1.3-9)

KHalaf Alhmar and what we get from his poem

The charge density distributions (CDD) and the elastic electron
scattering form factors F(q) of the ground state for some even mass
nuclei in the 2s 1d shell ( Ne Mg Si 20 24 28 , , and S 32 ) nuclei have
been calculated based on the use of occupation numbers of the states
and the single particle wave functions of the harmonic oscillator
potential with size parameters chosen to reproduce the observed root
mean square charge radii for all considered nuclei. It is found that
introducing additional parameters, namely 1 , and , 2  which
reflect the difference of the occupation numbers of the states from
the prediction of the simple shell model leads to a remarkable
agreement between the calculated an