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

This article discusses some linguistic problems that arise when translating the Holy Quran from Arabic to Russian. We analyze lexical, syntactic and semantic problems and support them with Examples of verses from the Qur'an, since the Qur'an is the word of Allah. It contains prayers and instructions full of both literal representations and figurative comparisons. The identification of linguistic and rhetorical features challenges translators of the Holy Qur'an, especially when translating such literary devices as metaphor, assonance, epithet, irony, repetition, polysemy, metonymy, comparisons, synonymy and homonymy. The article analyzes: metaphor, metonymy, ellipsis, polysemy.

Some of the characters of the Staphylolysin A and D enzymes purified from Pseudomonas aeruginosa P16 and P5 respectively were studied, the molecular weights of Staphylolysin A and D were 20.417 kilo dalton and 23.988 kilo Dalton respectively by SDS- polyacryl amide gel electrophoresis. The optimum pH for staphylolysin A activity was found to be 8 which gives higher activity reaches 150 unit/ml, and for enzyme stability was 7.5-8.5 in which the enzyme nearly retained its full activity, while it was 9.5 for staphylolysin D that gives higher activity of 16 unit/ml,and 8.5-9.5 for enzyme stability in which the enzyme nearly retained its full activity, Maximum activity of two enzymes was obtained at 40C in which the specific activity for st

197 vaginal swabs were collected from women of different ages. (60) Isolates of Candida albicans (30.4%) were obtained, and the other species of Candida represent (18.27%). Bacterial infections showed (41.11%), and infection with Trichomonas vaginalis was (2.03%). Ten isolates of C. albicans were chosen randomly for farther study which include two virulence factors tendency of adhesion wich showed a percentage of (52%) to(32%) , and the ability to produce phospholipaze enzyme and it’s activity which showed (50%) of the isolates have the ability to produce the enzyme in different degrees .

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

This study aims to estimate the accuracy of digital elevation models (DEM) which are created with exploitation of open source Google Earth data and comparing with the widely available DEM datasets, Shuttle Radar Topography Mission (SRTM), version 3, and Advanced Spaceborne Thermal Emission and Reflection Radiometer Global Digital Elevation Model (ASTER GDEM), version 2. The GPS technique is used in this study to produce digital elevation raster with a high level of accuracy, as reference raster, compared to the DEM datasets. Baghdad University, Al Jadriya campus, is selected as a study area. Besides, 151 reference points were created within the study area to evaluate the results based on the values of RMS.Furthermore, th

Background: Mouthwashes used widely as ancillary to mechanical oral hygiene methods. Little information provided about the effect of mouthwashes on ions released from orthodontic brackets. Therefore, the present study has been established to evaluate the effect of different mouthwashes on the corrosion resistance and the biocompatibility of two brands of brackets. Materials and Methods: Eighty premolar stainless steel brackets were used (40 brackets from each brand). They were subdivided into four subgroups (n=10) according to immersion media (deionized distilled water, Corsodyl, Listerine and Silca herb mouthwashes). Each bracket was stored in a closely packed glass tube filled with 15ml of the immersion media and incubated for 45 days at

Keys for 22 species representing 10 genera of Thripidae were provided collection of
samples carried out during 1999-2001 in different localities in the middle of Iraq. Of them
four species are described as new to science, Frankliniella megacephala sp. nov; Retithrips
bagdadensis sp. nov; Chirothrips imperatus sp. nov; Taeniothrips tigridis sp. nov; Another
fourteen species are recorded for the first time in Iraq; Thrips meridionalis (Pri.);
Microcephalothrips abdominils (Crawford Scolothrips sexmaculatus (Pergande),);Scolothrips
pallidus (Beach); Scritothrips mangiferae Pri.; Frankliniella tritici Bagnall; Frankliniella
schultzie Trybom; Frankliniella unicolor Morgan; Retithrips aegypticus Marchal; Retithrips
java