The influence of culture on accounting systems and practices, including financial reports and accounting information through the values ​​identified by Gray and derived from social-cultural values, and the four accounting values ​​were derived from generally accepted accounting principles represented by (Conservatism, Uniformity, Secrecy, and Professionalism). Important and significant in maximizing financial performance, and measuring the extent of the role of these values ​​in improving financial performance through attention to the values ​​of accounting culture, this research

In this study, the chamomile flowers (Matricaria recutitaL) which grow in Iraqi Kurdistan region during the seasons of (2008) are collected. The percentage of essential oil was determined by using steam distillation and the extraction of flowers performed with petroleum ether (70-80) ºC and methanol 70% using ultrasonic extraction. Total phenolic compounds were determined from methanol extracts by using Folin-Ciocalteu method. The extracts were evaluated by thin layer chromatography, ultraviolet absorption and the biological activities were evaluated through their antibacterial action against two types of bacteria using hole method. The flowers showed a composition of 0.071% ash, 0.4% essential oil, 3.2% non oily compounds, 4% oil, 1.9% mo

For the first time in Iraq, two species of monogenetic tretamtodes of the genus Dactylogyrus were recorded from gills of Alburnus caeruleus from Tigris river at Al-Zaafaraniya, south of Baghdad during June 1995. The first species, Dactylogyrus sphyrna is characterized by having the seventh pair of marginal hooklets almost twice as large as other marginal hooklets, powerful inner and outer processes of median hooks especially the inner one which is expanded terminally, one connecting bar and long spirally twisted copulatory organ. The second species, Daclytogyrus phoxini differs from the first one by having marginal hooklets of the same size, inner and outer processes of median hooks are not powerful, two connecting bars

The aim of the research is to demonstrate the concept, characteristics, efficiency and adequacy of infrastructure in Khor Al-Zubair, as it represents an important benchmark for judging the development of the city. The researchers thus aim to measure the efficiency, adequacy and personal impression of each service in Khor Al-Zubair city and its residential neighborhoods. To meet this objective, the researchers used the descriptive and analytical approach that involves randomly distributing a questionnaire with specific questions to the neighbors of the city. The study has reached a set of results and recommendations that contribute to addressing the problems to the sector of infrastructure services in the city, such as: the per capita sha

This Study Sought to Determine The Relationship and Impact Between The Tax Core Capabilities and Tax Settlement The Study Took Place in The Tax Administration, and Based The Problem Was to Two Hypotheses As Solutions Initial Mocked Content to Explain The Relationship Between The Phenomena, and to Test The Validity of Assumptions And Due To The Fact That The General Authority for Taxes is The Body for The Advancement of The Collection Tax In Iraq Random Sample Was Selected to Represent The Population of The Study, Since The Sample Included 22 Individuals Representing 70% of The Total Community to Study, Represented by The Director General, Agents and Directors of Departments and Branch Managers Managers Working in The General Authority fo

Medicinal plants contain bioactive substances that are highly bioavailable in extracts or pure molecules, making them promising for therapeutic applications and precursors for chemo-pharmaceutical semi-synthesis. Harpagophytum procumbens (Devil’s Claw) is widely recognized as one of the most potent therapeutic herbs. This study aimed to extract seeds from H. procumbens using two types of solvents and to assess both qualitative and quantitative aspects of the extracts. The two extracts were evaluated for antibacterial and anti-biofilm activities using agar well diffusion assays against four bacterial isolates and two yeast isolates. Qualitative analysis identified the presence of alkaloids, flavonoids, tannins, saponins, and terpen

Medicinal plants contain bioactive substances that are highly bioavailable in extracts or pure molecules, making them promising for therapeutic applications and precursors for chemo-pharmaceutical semi-synthesis. Harpagophytum procumbens (Devil’s Claw) is widely recognized as one of the most potent therapeutic herbs. This study aimed to extract seeds from H. procumbens using two types of solvents and to assess both qualitative and quantitative aspects of the extracts. The two extracts were evaluated for antibacterial and anti-biofilm activities using agar well diffusion assays against four bacterial isolates and two yeast isolates. Qualitative analysis identified the presence of alkaloids, flavonoids, tannins, saponins, and terpen

         To ascertain the stability or instability of time series, three versions of the model proposed by Dickie-Voller were used in this paper. The aim of this study is to explain the extent of the impact of some economic variables such as the supply of money, gross domestic product, national income, after reaching the stability of these variables. The results show that the variable money supply, the GDP variable, and the exchange rate variable were all stable at the level of the first difference in the time series. This means that the series is an integrated first-class series. Hence, the gross fixed capital formation variable, the variable national income, and the variable interest rate

Abstract: -
The concept of joint integration of important concepts in macroeconomic application, the idea of ​​cointegration is due to the Granger (1981), and he explained it in detail in Granger and Engle in Econometrica (1987). The introduction of the joint analysis of integration in econometrics in the mid-eighties of the last century, is one of the most important developments in the experimental method for modeling, and the advantage is simply the account and use it only needs to familiarize them selves with ordinary least squares.

Cointegration seen relations equilibrium time series in the long run, even if it contained all the sequences on t

      In this study, the CR-39 detector technique was used, to estimate the uranium concentration from the soil in midland refineries Company (Doura refine (, Baghdad, Iraq. Uranium concentrations in soil samples have been measured using solid state nuclear track detector type CR-39.  Nine soil samples were collected from different areas within the Doura refinery and other soil samples were collected form Abu Tayara Street and ALshortaa District outside the refinery for comparison. The results showed variable values for uranium concentrations. The average value of uranium concentration was found to be 0.37 ppm in doura refinery. For areas outside the refinery, the concentration of uranium was 0.008 ppm. Thes