Purpose - The study aimed at evaluating the accounting system of the Iraqi political parties, which is applied according to legislative texts, and then the ability to provide accounting information to evaluate the strategic performance and control of the party's operational and financial performance.
Findings- The research found that the unified accounting system applied to political parties does not provide relevance informations to judge the performance of the political party, the researcher a proposal for an accounting system that provides the necessary information to measure and monitor the performance of Iraqi political parties can be presented. The

أن التطور الاقتصادي  في أية دولة إنما يقاس بالدور الذي يلعبه القطاع الصناعي في اقتصادياتها، ومقدار ما يسهم به في الناتج المحلي الأجمالي. ولا يخفى أن ينسب ذلك إلى خصوصيات هذا القطاع بوصفه الميدان الذي تتحقق فيه انجازات الثورة العلمية والتكنولوجية أكثر من غيره من الميادين، وأرتباطاته الأمامية والخلفية مع سائر القطاعات. يضاف إلى ذلك أن القطاعات الأخرى تتأثر ايجاباً بنمو القطاع الصناعي، كما انه المسؤول

            The increase in population resulted in an increase in the consumption of water. The present work investigates the performance of a recycling solar- powered greywater treatment system for the purposes of irrigation, used to reduce the amount of waste grey water and reduce electricity consumption and reduce the costs of constructing large scale water treatment plants. The system consumes about 3814W per hour and provides water treatment about 1.4 m³ per day. The proposed system is designed to    residential, office and governmental buildings application. Tests are conducted in an office building at the Ministry of Science and Technology site in Baghdad. Laboratorial water samples testing analyses are co

Metaphor is one of the most important linguistic phenomena of the artistic text, as it is the expression of the author’s emotions and evaluations, the result of a deep inner transformation of the semantic words and visual means of reflecting the national culture of each people. This paper examines the concept of linguistic metaphors and analyzes its types in the Russian and Arabic linguistics, provides a comparative analysis of metaphors in Russian and Arabic — all this allows to conclude that metaphorization is characteris- tic of different parts of speech. In the Russian language stylistic differentiation of the metaphors expressed more than in Arabic, so translation of many “sty- listic” metaphors from Russian into Arabic due to

This investigation is a study of the length of time where drops can exist at an oil-water interface before coalescence take place with a bulk of the same phase as the drops. Many factors affecting the time of coalescence were studied in is investigation which included: dispersed phase flow rate, continuous phase height, hole size in distributor, density difference between phases, and viscosity ratio of oil/water systems, employing three liquid/liquid systems; kerosene/water, gasoil/water, and hexane/water. Higher value of coalescence time was 8.26 s at 0.7ml/ s flow rate, 30cm height and 7mm diameter of hole for gas oil/water system, and lower value was 0.5s at 0.3ml/s flow rate, 10 cm height and 3mm diameter of hole for  hexane

Background: War represents a major human crisis; it destroys communities and results in ingrained consequences for public health and well-being

Objective: We set this study to shed light on the public health status in Iraq after the successive wars, sanctions, sectarian conflicts, and terrorism, in light of certain health indicators.

Design: The primary source of data for this analysis comes from the Iraqi Ministry of Health, and The World Health Organization disease surveillance.

Results: Most of the morbidity indicators are high, even those that are relatively declining recently, are still higher than those repor

Low-level microbial activity due to the production of organic acids is a recognized problem during the initial phase of food waste composting. Increasing such activity levels by adjusting the pH values during the initial composting phase is the primary objective to be investigated. In this study, sodium acetate (NaoAc) was introduced as an amendment to an in-vessel composting system. NaoAc was added when the pH of the compost mixture reached a low level (pH < 5), the addition increased pH to 5.8. This had a positive effect on the degradation of organic materials i.e. the formation of methane gas compared to the results without NaoAc addition.

The results also proved that anaerobic-aerobic in-vessel composting could reduce the

             Diese Forschungsarbeit versteht sich als ein Versuch zur syntaktischen und semantischen Beschreibung des BereichesFragesatz im Deutschen und Arabischen. Hinsichtlich der bedeutsamen Rolle des Fragefeldes haben wir den Entschluss gefasst, dieses Thema im Deutschen und Arabischen zu untersuchen. Diese Forschungsarbeit hat darüber hinaus das Ziel, die Satzarten, besonders die Fragesätze im Deutschen und Arabischen genau zu erläutern. Dieser Beitrag unternimmt also den Versuch, den Bereich desFragesatzes mit seinen vielseitigen Aspekten im Deutschen und ihre Entsprechung im Arabischen zu beschreiben, sowie die entsprechenden Formen der Fragesätze zwischen den beiden Sprachen zu bestimmen. E