The use of Conservatism  significant impacts on the financial statements and thus on financial reporting which is produced by these lists so Rate Some of the professionals that the principle of accounting while Rate of others as a constraint, and brought this category based on the uses of this restriction sometimes used the accountant this restriction and especially with the uncertainties in the Sometimes it may collide with some of the cases in which the accountant may be forced to leave in custody as a result of emergence of economic events that gave rise to rights or future commitments should be disclosed.

The emergence in custody mainly was due to the uncertainty and its essence is to report on a

The purpose of this study is to identify the extent of the EFL teachers’ implementationoftotal quality management (TQM)principles through teaching English as a foreign language in Iraqi secondary schools.A total of 180 EFL teachers fromsecondary schools in Baghdad during the academic year 2010/ 2011 participated in the study. Data was collected using a scale to identify the extent of implementation of total quality management principles by 140 EFL teachers in their classroom. To support the data collected from the scale,40 teachers were observed by EFL educational supervisors during their lessons. The collected data was analyzed using frequency, means and standard deviation to identify the extent of implementation of (TQM) principles.

Background Parkinson’s disease (PD) is a common neurodegenerative disease that is linked to several motor and nonmotor symptoms, including sleep disturbances. Patient quality of life has been shown to be disproportionally impacted by disease. Objectives To investigate sleep quality among individuals with PD, and to assess the severity of sleep disturbances and their impact on daytime activities. Subjects and methods A case‒control with 44 patients with Parkinson’s disease and 80 apparently healthy control participants was recruited from several hospitals and clinics. Each participant provided a thorough medical history and underwent a physical examination, and a questionnaire comprising the standard PSQI was used to assess sleep qua

The concept of TQM is based on one of the concepts that combine administrative and innovative methods. The aim of the research is to demonstrate the dimensions of TQM in enhancing the satisfaction of the taxpayers through a survey of a sample of officials in the General Authority for Taxation and 50 officials. In the collection of data and information, and the results were analyzed using the SPSS program to find the most important compounds and factors in he method of analysis.

The research problem was represented by the non-application of the General Authority for Taxation to the entrances and modern practices in the administrative work. The results of some of the complications that accompany the tax accounting process, which af

The process of transporting waste from urban areas to sanitary landfill sites requires large amounts of money due to the length and distance. To address this problem, temporary transfer stations were established by the Municipality of Baghdad to reduce the cost of transportation, and for the purpose of preserving the environment in a sustainable manner, standards were set for the establishment of these stations. The two stations of Al-Karrada Municipality and Al-Shula Municipality were chosen as a case study to measure the extent of adopting and applying the standards for establishing substations locally, regionally and internationally, and the most important results were reached Which is that the transforming (regular) stations of the t

The present study refers to a ready-made three components epoxy based paint made by the Modern Paints Industries Company (Al-Za'farania, Baghdad) subjected to several tests in order to improve its specifications by optimizing the application conditions. The paint components are under the trade names: Resin (D-5547), Hardener (H-1457) and Thinner (P-851). The paint is used for painting drinking water reservoirs from inside.

Iraq  is Suffering nowadays from the criminal triad represented by the fiscal and administrative corruption, money laundering and terrorism, which are intertwined in a very related relations, as each of them support the other . Since the over growth has been one of its characteristics leaving behind a very dangerous negative effects whether it was social , economic or even political impacts . As a result , this trial is now represents a high risk that threatens the present and the future of Iraq . On the political , economic and social level , it is well to mention that the poor direct investment , the increasing rates of poverty , unemployment , inflation as well as the smuggling of goreign currency an

In this article we analysis the data of Iraqi children aged 0-9 months covered in Multiple Indicator Cluster Survey (MICS6-2018) to evaluate the nutritional status . Weight for-age z-score (WAZ), height-for-age z-score (HAZ) and BMI-for-age z-score were compared with the z-scores WHO standards. The overall prevalence of underweight and stunting of the children were 4 % and 11% respectively. Prevalence of overweight based on BMI-for-age for the sexes combined was 21%. Comparing the results obtained from MICS-6 with the results obtained from MICS-4, we find that there is an improvement in the nutritional status of Iraqi children concerning weight, but as for height, we find that there is an increase in the percentage of children who suffer fr