Background: Determination of sex from an unknown human bone is an important role in forensic and anthropology field. The mandible is the largest and hardest facial bone, that commonly resist postmortem damage and forms an important source of information about sexual dimorphism. Mandibular ramus can be used to differentiate between sexes and it also expresses strong univariate sexual dimorphism. This study was undertaken to assess the usefulness of mandibular ramus as an aid in sex differentiation using CT scanning among Iraqi population. Materials and methods: 3D reconstructed computed tomography scanning of 140 Iraqi Arab subjects, (7 0 males and 70 females) were analyzed with their age range from 20-60 years old. The linear measurements w

One of the most important problems in the oil production process and when its continuous flow, is emulsified oil (w/o emulsion), which in turn causes many problems, from the production line to the extended pipelines that are then transported to the oil refining process. It was observed that the nanomaterial (SiO₂) supported the separation process by adding it to the emulsion sample and showed a high separation rate with the demulsifiers (RB6000) and (sebamax) where the percentage of separation was greater than (90 and 80 )%  respectively, and less than that when dealing with (Sodium dodecyl sulfate and Diethylene glycol), the percentage of separation was (60% and 50%) respectively.

   The high proportion

Contracaecum rudolphii Hartwich, 1964 is a nematode which causes major concerns to human and wildlife animal’s health. However, the population genetics of C. rudolphii has been poorly studied in Iraq. In order to gain a deeper understanding in the outline of the genetic diversity of the nematode C. rudolphii that were isolated from its host cormorant Phalacrocorax carbo (Linnaeus, 1758), in the middle areas of Iraq, twenty specimens of C. rudolphii adults were isolated from nine individuals of P. carbo. The first (ITS-1) internal transcribed spacers (ITS) of ribosomal DNA (rDNA) of C. rudolphii were amplified using conventional polymerase chain reaction (PCR); then, the amplicons were subjected to sequencing. Concatenation of ITS-1 (rD

Has been studied both processes Almetzaz and extortion of a substance Alklanda Maysan different amounts of Alcaúlan Guy 70% alcohol solution using the method when the wavelength

   E-commerce is the most important result of information technology in this day and age, has resulted in the use of commercial transactions to changes in economic, social, and psychological, and produced a new type of shopping, jobs, and create new job opportunities, and changed the traditional work environment. The challenge currently facing economic units is how to transfer this technology and its integration within the community, especially after the massive developments that have occurred in the areas of commercial and congested markets units, the economic and the products and services the many and varied and intensified competition among these units to achieve a profit, leading to the emergence of e-commerce as on

The aim of this study is to highlight on the concept of joint arrangements and projects in accordance with IFRS 11, in addition, the study also focuses on accounting standards and IFRSs which are relevant to this standard.  With a description of the legislative and accounting challenges in the Iraqi environment facing the application of IFRS 11, as well as studying the reality of accounting in such economic activity of companies operating in this sector.

In order to achieve the study objectives, the researcher conducted a comparative analysis between IFRS 11 (Joint Arrangements) and the Iraqi Unified Accounting System, In the second step, IFRS 11 is applied to the Basrah Gas Company's (research sampl

The current research aims to evaluate liquidity (as an independent variable) to improve the bank’s profitability (as a dependent variable ), by the bank’s ability to maximize its profits from its business results without excessive bank’s  liquidity, so that may affect negatively affects the bank’s reputation and it’s dealers confidence in facing their financial obligations. and this may lead trying to come out among other recommendations including contributing to obtain, the bank’s ability to achieve liquidity balance to maximize its profits. This research has been applied to the sample induced intentionally by choosing three Iraqi private banks. The researcher used financial indicators to assess the bank’s liq