Despite the history of Baghdad city extends into a long history, most of the contemporary buildings of Baghdad have been shaped in the era of modernity. Furthermore, most of the buildings of modernity in Baghdad are types of modernity buildings in Iraq as a whole, and due to all the joints of change and development are taking place in Iraq starts from Baghdad. Accordingly, all selected buildings, which would be presented as case studies of modernity will be exclusively in Baghdad. Although the importance of this significant modernist product, which represents the identity of Baghdad, which should be preserved by the renewal and preservation policies, the problem of research was emerged as follow: new fin

The Video Assistant Referee (VAR) is a technology designed to review on- eld decisions through video footage in order to correct clear and critical refereeing errors. It enables the replay of key moments in slow motion to determine the correct naldecision,withcommunicationbetweenthevideoof cialsandtherefereeconductedviaheadset.Thesystem operates under the principle of "minimal interference, maximum bene t," intervening only in essential situations. This study aimedtoassessthecurrent implementationofVARintheIraqStarsFootballLeagueduringthe2023–2024season. To achieve this objective, the researchers employed a descriptive survey method involving a sample of 220 participants, including referees, coaches, players, assessors, academics, a

In this paper all possible regressions procedure as well as stepwise regression procedure were applied to select the best regression equation that explain the effect of human capital represented by different levels of human cadres on the productivity of the processing industries sector in Iraq by employing the data of a time series consisting of 21 years period. The statistical program SPSS was used to perform the required calculations.

Abstract

                 The research dealt with a studying the impact of oil price fluctuations on one of the rules of financial discipline, which is the rule of budget deficit in the Iraqi economy for the period (2003-2020) as it is one of the quarterly economies that rely mainly on volatile oil revenues that fluctuate with oil prices in global markets, and therefore the general budget suffers. from The state of instability and then the government resorts to borrowing for a long time . this deficit in the general budget and increase the debt burden in the public debt.The research aim to measure and study the impact of oil price flu

The current study is designed to investigate the histological and immunohistochemical characteristics of the thyroid gland in adult male Sciurus anamalus. This study found that the thyroid gland of the Caucasian squirrel is located in the neck area, below the larynx, on both sides of the trachea. It has two lobes (right and left) with cylindrical shape. The histological studies revealed that the thyroid gland is surrounded by a capsule which consists of connective tissue and forming of two layers which are outer layer and inner layer, and a layer of adipose tissue appears overlapping the outer layer. The inner tissue of the gland consists of follicles with different shapes and sizes, and is lined with simple cuboidal epithelial tissue (foll

The current study is designed to investigate the histological and immunohistochemical characteristics of the thyroid gland in adult male Sciurus anamalus. This study found that the thyroid gland of the Caucasian squirrel is located in the neck area, below the larynx, on both sides of the trachea. It has two lobes (right and left) with cylindrical shape. The histological studies revealed that the thyroid gland is surrounded by a capsule which consists of connective tissue and forming of two layers which are outer layer and inner layer, and a layer of adipose tissue appears overlapping the outer layer. The inner tissue of the gland consists of follicles with different shapes and sizes, and is lined with simple cuboidal epithelial tissue (foll

There is an assumption implicit but fundamental theory behind the decline by the time series used in the estimate, namely that the time series has a sleep feature Stationary or the language of Engle Gernger chains are integrated level zero, which indicated by I (0). It is well known, for example, tables of t-statistic is designed primarily to deal with the results of the regression that uses static strings. This assumption has been previously treated as an axiom the mid-seventies, where researchers are conducting studies of applied without taking into account the properties of time series used prior to the assessment, was to accept the results of these tests Bmanueh and delivery capabilities based on the applicability of the theo

Histological study of the cerebellum in a bird white cheeked bulbul Pycnonotus lecucotis, the result of the study showed that the cerebellum took the parts of the hindbrain, the histological study of the cerebellum revealed the presence of deep folds on its surface. The cerebellum consists of two areas, the cerebellar cortex, which is called the gray matter, which consists of three layers: the outer layer (the molecular layer), the middle (Purkinje cells) and inner layer (the granular layer). The second area of the cerebellum is called the medullary and the white matter.

The research aims to show the possibility of adopting the market approach to measure the fair value of biological assets in Iraq, by applying to a sample of the company listed on the Iraq Stock Exchange, where the Middle East Fish Production and Marketing Company was selected from among 7 companies representing the agricultural sector in Iraq, and according to the availability of data and for five years, the financial statements were presented of the measurement and disclosure of  biological assets at fair value according to the market approach, One of the most important conclusions reached by the researcher is the The possibility of measuring and disclosing biological assets at fair value according to the market approach in the Ira

The research aims at measuring the extent of the relationship and influence of the indicators of the Core competencies of the audit firms and offices in the Earning Quality of the private banks listed in the Iraq Stock Exchange under audit. The research community represents 38 banks. The sample of the research has been approved only 10 banks continue to issue their financial statements for the period (2007 – 2017), in addition to the audit offices assigned to audit these banks, which amounted to 14 companies and auditing offices. John's (1999) model revised by Kothari et al., (2005) was adopted to measure the Earning Quality by finding discretionary accruals and non-discretionary accruals, to measure the Core competencies indicators ,