The use  analysis  value chain such  information in the provision as financial  so information quality meet and satisfy the needs of users such information , particularly investors and lenders   as the identification needs   financial information and the knowledge as their behavior influenced by that information can be based on the accounting profession to focus on improving their function in order to achieve its goal that satisfying their needs and rationalize their decisions . In accounting thought discovered fertile ground for users preferences as one of the entrances   theorising positive which is based on the need to include knowledge on accounting hypothesis that explain the

Purpose: The research seeks to show the role of public spending policies in promoting GDP by stating the role of spending policy indicators in GDP during the research period.

Theoretical Framework: The research deals with many concepts related to the subject of the study, which are public spending and its policies, in addition to concepts related to public expenditure policy indicators. Also, the definition of GDP and its trends in the Iraqi economy.

Design/Methodology/Approach: Use the financial statements for the period (2004-2021) to knowing the trends of public spending in the Iraqi economy and to knowing the role played by analyzing the spending policies used by the

Obesity is disorder in a foremost nutritional health it’s developed with countries developing. Also is known as increasingin fat accumulation that lead toproblem in health, besidesmay coin one of the reasons lead toloss of life,the obesity not effect on adults just but effect onoffspringand juveniles. In some ofinhabitants the incidence of obesity is superior in female than in male; on the other hand, the variation degree of the between the genderdifferby country.Obesity is generally measured by body mass index and waist circumference, Obesity are classified according to body mass index into:Pre obesity sort 1 : (25 - 29.9) kg/m2, Obesity sort 2 : (30 - 34.9 kg/m2) and extreme obesity sort 3: (40 kg/m2) or greater. Obesity is described by

The aim of the thesis is to estimate the partial and inaccessible population groups, which is a field study to estimate the number of drug’s users in the Baghdad governorate for males who are (15-60) years old.

Because of the absence of data approved by government institutions, as well as the difficulty of estimating the numbers of these people from the traditional survey, in which the respondent expresses himself or his family members in some cases. In these challenges, the NSUM Network Scale-Up Method Is mainly based on asking respondents about the number of people they know in their network of drug addicts.

Based on this principle, a statistical questionnaire was designed to

The process for preparing activated carbon (AC) made from tea residue was described in this paper. Investigated were the physicochemical characteristics and adsorption efficiency of the produced AC. Activation with potassium hydroxide (KOH) and carbonization at 350 °C are the two key steps in the manufacturing of AC. The activated carbon was used to adsorb Tetracycline (TC). Different parameters were studied at room temperature to show their effects on the adsorption efficiency of TC. These parameters are the initial concentration of adsorbate TC, solution acidity pH, time of adsorption, and adsorbent dosage. The prepared active carbon was characterized using Fourier transform infrared spectroscopy (FTIR), scanning electron microsc

Let R be associative; ring; with an identity and let D be unitary left R- module; . In this work we present semiannihilator; supplement submodule as a generalization of R-a- supplement submodule, Let U and V be submodules of an R-module D if D=U+V and whenever Y≤ V and D=U+Y, then annY≪R;. We also introduce the the concept of semiannihilator -supplemented ;modules and semiannihilator weak; supplemented modules, and we give some basic properties of this conseptes.

This research aims to diagnose the level of embodiment of environmental sensing strategies in the National Security Advisory in Iraq. The importance of the research is evident from the importance of the topic it deals with. Environmental sensing in its three dimensions (Prediction strategy, scaling strategy, and Lockdown strategy) is one of the crucial issues in the success of organizations of all kinds. In addition to the importance of the researched organization (NSA), which is one of the most important components of ministries and security institutions and its active role in ensuring the security and stability of the country at the national and global levels. The problem of the research is how to read environmental variables by the (N

This work includs synthesis of several Schiff bases by condensation of 6- methoxy – 2- amino benzothiazole with some aldehydes and ketones (2- hydroxyl benzaldehyde, 4- hydroxyl benzaldehyde, 4- N,N –dimethy amino acetophenone, benzophenone) to abtain schiff bases (1-5). These schiff bases were found to react with phthalate anhydride to give oxazepine derivatives (6-10) that were reacted with primary aromatic amines to give Diazepine derivatives (11-15). Besides, we prepared new tetrazole derivatives (16-20) from the reaction of the prepared Schiff bases with sodium azide in the prepared compounds that were characterized by physical properties, FT-IR and some of the 1H-NMR and 13C –NMR spectroscopy.

Abstract Background: The lifestyle of an individual significantly influences health-promoting behaviors. The World Health Organization defines health promotion as a mechanism enabling people to increase control over and improve their health. This study aimed to evaluate the health promoting lifestyle profile of medical staff working in primary health care centers of Al-Rusafa, Baghdad.

Background: Osteoporosis is one of the major public health problems from which more and more people in the world are suffering. There is evidence suggesting that osteoporosis knowledge is one contributor to osteoporosis preventive behavior. Aim of the Study: To assess the knowledge regarding osteoporosis risk factors, prevention, and management in women of reproductive ages. To identify any association between knowledge and studied factors.

تعد شركات الاستثمار المالي صورة من صور الشركات المساهمة في ظل القانون العراقي, وتطبق جميع الاحكام القانونية الخاصة بالشركات المساهمة على شركات الاستثمار المالي.

 ونظراً لخصوصية نشاط شركات الاستثمار المالي, والمتمثل بالدرجة الاساس بتكوين وإدارة المحافظ المالية في سوق الاوراق المالية, وما يترتب على ذلك من دخولها بإتفاقيات تعاقدية مع المستثمرين وايداع اموالهم لديها ليتم توظيفها واستثمارها في مجال ال

الخلفية: نوعية الحياة للناجين من السرطان قد  تتضرربصورة مباشرة بسمية الأمعاء؛ نتيجة للعلاج بالإشعاع في منطقة الحوض.  12000 مريض في المملكة المتحدة يعالج سنويا بالعلاج الإشعاعي الجذري لأنواع الأمراض السرطانية في منطقة الحوض؛ وهذا ينطوي على مخاطر كبيرة للآثار الجانبية للأنسجة المحيطة العادي.

 الغرض من الدراسة:  الهدف من هذه الدراسة ه

المقدمة: تعد السمنة من الامراض المنتشرة بشكل واسع في انحاء العالم المعاصر والمسببة لمشاكل صحية جمة كان لها الاثر الكبير في ارتفاع معدلات الوفيات وباقي الاعراض الناجمة عن علل صحية خطرة. هدف الدراسة: لتقييم مستويات هرمون الجريلين في مصل الدم  وعلى مقاومة الانسولين والتغييرات المتسلسلة في  تركيز الأنسولين بعد عملية تكميم المعدة بالناظورعند المرضى  الذين يعانون من السمنة المفرطة.

الخلفية: يعد تصلب الشرايين من اهم العوامل المتسببة في مرض  قصورالشرايين التاجية ويعد فحص قياس ضغط الدم الشرياني للكاحل نسبة للعضد من الفحوصات الآمنة وطريقة اجراءه سهلة وبسيطة لتشخيص أمراض الشرايين الطرفية السفلى واستخدم في وقت لاحق كمؤشر على تصلب الشرايين في مواقع أخرى للأوعية الدموية.

الهدف:  تقييم فائدة ودقة فحص قياس ضغط الدم الشرياني للكاحل نسبة للع

T.V photo in modern shows has emerged with special characteristics and signs that have developed in cope with the development of medium and technique. This leads to adding a variety of aesthetic dimensions which are capable of attracting audience because of its communicative elements that have an important role in increasing of T.V show Watching. As a result, the research is limited to methodological Framework as the problem. The problem of the research deals with emerging the aesthetic dimensions of T.V photo. The major question is (what are the aesthetic and communicative dimension of T.V Photo?). The research aims at finding out the aesthetic dimensions of T.V photo in modern artworks. The significance of the research on the presented

يواجه نظام التعليم في العراق تحديات كبيرة في تقديم خدمات تعليمية عالية الجودة، لا سيما في المدارس. ومن أهم هذه التحديات عدد المدارس وتوزيعها وصعوبة وصول الطلاب إلى المدارس. يؤدي تقييم وتحليل الأنماط المكانية دورًا حاسمًا في تعزيز إمكانية الوصول إلى التعليم وجودته باستعمال نظام المعلومات الجغرافية (GIS). تم جمع البيانات المكانية والخصائصية للمدارس من مديرية تربية واسط باستعمال نظام تحديد المواقع العالمي (GPS).

الهضم الوظيفي. تتوفر معلومات قليلة حول ما إذا كان تناول الطعام بشكل سريع هو واحد من عوامل الخطر لعسر الهضم الوظيفي.

الهدف من الدراسة: دراسة العلاقة بين تناول الطعام بسرعة وعسر الهضم الوظيفي.

المواد وطرق الدراسة: تم إجراء الدراسة على 132 من الأطباء المقيمين في مدينة الطب / بغداد ، من خلال طرح استبيان مستمدة من معايير روما III لتشخيص عسر ال

الخلاصه: الشقيقه تعتبر من الامراض المزعجه والتي توثر على انجاز الاعمال اليوميه ,التغيرات الهرمونيه العصبيه تعتير من الاسباب لحدوث الصداع الاولي .

الاهداف: ايجاد العلاقه بين داء الشقيقه ومستوى الهرمونات الذكريه والانثويه

الطريقه: 27 مريض بالغ ذكر وانثى تم تشخيصهم بداء الشقيقه و20 شخص بالغ ذكر وانثى سليم تم قياس مستوى الهرمونات الذكريه والانثويه في مستوى الدم لد

لفية الموضوع: هذا المقال يدخل في نطاق الطب الشرعي، في علم الوراثة العدلية على وجه التحديد. درست هذه القضية في مختبر الوراثة في مركز الطب الشرعي في اوديسا-اوكرانيا

الهدف: الهدف من عملنا هو تحديد شخص مجهول، وذلك باستخدام التقنيات: فحص و تحديد كروموسوم Yو الحمض النووي للمايتوكوندريا.

المواد و النظرية: قُطع من الأنسجة الجثة الشخص المجهول حُفظت في علب خاصة لحفظ الانس

المستخلص

 يهدف البحث إلى دراسة حاجة السوق من الطلبة المتخرجين من الجامعات الأردنية باستخدام أسلوب النماذج المخزنية (Inventory models) باعتماد قسم المحاسبة في كلية إدارة الأعمال في جامعة عجلون الوطنية الخاصة كحالة دراسية. حيث تم اعتبار الجامعة مخزن والطلبة هم الوحدات القابلة للبيع والشراء ليس بالمفهوم التجاري بل بالمفهوم العلمي. في الحقيقة فان هؤلاء الطلبة المتخرجين يمثلون بالوحدات القابلة للبيع وفي نفس ال

     The study aimed to investigate the morphological and histological variations of the aortic arch of local breed rabbits (Oryctylagus conniculus). Nine adult local rabbits were obtained to study the aortic arch (four animals for corrosion cast technique, two injected with colored latex and three for histological study). All the rabbits were euthanized and exsanguinatd, for the cast of the aortic arch they injected by self polymerizing resin via the left ventricle of the heart and the specimens were macerated in (KOH %25) for two weeks and the cast of the aortic arch were prepared. Two main branches were identified from aortic arch (except in one cadaver has three branches). The brachiocephalic tru

The process of name calling in the propaganda discourse is one of the most important methods of persuasive propaganda act, based on the ideology of working with the function, and the valuation of this function, creating a hermeneutic representation of the meaning falls within a specific format and responds to a specific function, which is the realization of the intent of the propaganda doer in persuasion and persuasion through negative and positive propaganda logic. The method of name calling has played a dangerous and horrific role in conflicts and ideological and military wars throughout history.

This study aims to find out the mechanisms of semiotics system behind discourse of propaganda far from substantive&n

Background: Problem-based learning is becoming increasingly adopted in universities of higher education throughout the world.
Objective: This study is carried out to evaluate the application of this innovative approach in teaching in Hadramout University College of Medicine (HUCOM) in Yemen.
Methods: A cross-sectional study was designed to collect data from students through a well structured questionnaire. Students were classified into two groups: students in preclinical
phase (1-3 levels) and students in clinical phase (4-6 level). 
Results: Out of 372 students participated in the study; 19% in the preclinical phase know about PBL before joining the college while only 16% of students in clinical phas

اكتسبت السياحة الريفية في الآونة الأخير أهمية كبيرة لمعظم الدول النامية. ويعتقد ان السياحة الريفية قادرة على المساهمة في التنمية الاقتصادية.  تشهد المناطق الريفية في قضاء العمادية ازديادًا كبيرا في عدد السواحل لذا فإن أي اهمال أو ضعف في تنمية مواردها بشكل منطقي قد يستنزف امكانياتها السياحية. وفي هذا السياق تركِّز هذه الدراسة على تقييم القدرة التنافسية لواجهات السياحية الريفية في قضاء العمادية كون الميز

She noted most of the results of research conducted on the use of computers and the Internet in the areas of administrative, economic, agricultural and educational to a significant improvement in learning outcomes of these groups in the development of mechanisms of action, has increased rates of computer use and applications in various spheres of life at very fast pace so that the computer and the Internet is a vital part of any activity, whether administrative or research or the media, hence it can be said that the use of computers and the Internet in the management of public relations activities in any organization can accelerate the pace of echo positive goals and purposes of public relations, this study comes to looking at us