The websites over time have become one of the important tools for communication between individuals among themselves and between individuals and economic units, and they have emerged as one of the important intangible assets to achieve income, as they have become a competitive tool and a marketing outlet for these units and a main means of communication that it uses to exercise its various major activities and achieve potential economic benefits. Therefore, there was a need to measure and display the value of these sites in the financial statements as intangible assets.  Accordingly, the purpose of the research was to determine the costs of the websites owned by the economic unit by way purchase and sites that were created i

The Iraqi economy has suffered for a long period of inflation because of the Iraq war and the resolutions and the sanctions that were imposed on Iraq, this phenomenon overshadowed at various aspects of the economy including the tax revenue that the State seeks to optimize the total income for the budget, the research covers the years 1990-2010, these years have been divided according to the country's economic variables.

The research  adopted on econometrics analysis that is based on the information and data available on topics and has been using statistical methods to test functions are formulated.

Research concluded that rates of inflation and GDP impact is limited to direct taxation and indirect in current prices a

Chromatographic and spectrophotometric methods for the estimation of mebendazole in
pharmaceutical products were developed. The flow injection method was based on the oxidation of
mebendazole by a known excess of sodium hypochlorite at pH=9.5. The excess sodium hypochlorite is then
reacted with chloranilic acid (CAA) to bleach out its color. The absorbance of the excess CAA was recorded
at 530 nm. The method is fast, simple, selective, and sensitive. The chromatographic method was carried out
on a Varian C18 column. The mobile phase was a mixture of acetonitrile (ACN), methanol (MeOH), water
and triethylamine (TEA), (56% ACN, 20% MeOH, 23.5% H2O, 0.5% TEA, v/v), adjusted to pH = 3.0 with
1.0 M hy

The main purpose of this investigation is to evaluate the concentrations of six essential metals (Na⁺, Mg²⁺, K⁺, Ca²⁺, Fe²⁺ and Zn²⁺) in saffron and a farm soil using the neutron activation analysis (NAA) as a nuclear spectrometry method. The stratified random sampling method was used here. The NAA results showed the well uptake of Mg²⁺, K⁺, Ca²⁺, Fe²⁺, and Zn²⁺ in saffron, which is lower than the toxicity range. Based on the contamination factor and geoaccumulation index, soil contamination levels were determined uncontaminated by Zn, moderately contaminated by Na⁺ and Fe²⁺, and strongly contamin

The Current Research Seeks To Identify The Possibility Of Unifying The Private Drinking Stations In The Session In A Single Station In Order To Prevent Pollution. In Order To Achieve The Goal Of The Current Research, The Researcher Followed The Descriptive Survey Approach. The Researcher Identified The Research Community As Working In Institutions Related To Drinking Water Filtering In The Governorate Of Baghdad, And In Order To Collect Data And Information Necessary To Answer The Study's Question (Is It Possible To Supply Private Drinking Stations With One Station?) Researcher Designed A Questionnaire Consisting Of (10) Paragraphs Measuring Aspects Of This Topic, And Applied It To A Sample Of Employees And Workers Amounted To (200) People,

                     Crises affect the economic growth of the country in general and the banking sector in particular. Given the importance of this sector, it is necessary to evaluate the performance of banks from time to time and monitor the liquidity of each bank and how to organize its management to overcome any crisis or emergency situation that may befall it. The research seeks to diagnose the level of impact of crisis management. In the liquidity of Iraqi private banks, using liquidity indicators, as the research community represents the banks listed in the Iraq Stock Exchange As for the research sample, it is represented by (10) pri

The child realize that the meals time provide golden opportunities to get the attention the child needs. However, many difficulties that may appear about eating food can be avoided, if the family used the right way in dealing with this problem. The study aims, in this case, at searching for the reasons that lies behind the child's obstinacy in eating his food and the attempt to study some variables that is related to the research topic.

The results are summed up as follows:

• The number of the sample children is 3 of both sexes between the ages of 3 to 6 years

The research discusses one of the most critical issues of corporate finance which is related to asset utilization efficiency. Researchers used internal growth rate as independent variable (Proxy of asset utilization efficiency) and sustainable growth rate-dependent variable (proxy of stockholders wealth). According to these two variables, researchers formulate major hypotheses (There is no significant effect of internal growth rate on sustainable growth rate), as well as two sub-hypotheses, examine the components of major variables. Sample of Iraqi industrial companies which listed in the Iraqi stock exchange selected to test and examine main hypotheses. Result of simple and multiple regressions explain there is a significant effect of i

Assessment should give more attention on the learning achievement of the curriculum. Portfolio- based learning assessment (PBLA) is utilized in language learning materials recently .It is assessment tools to test the learners’ learning for instance open-ended problem solving, and creative and critical thinking, imaginative, reflective, have the capacity to apply their information in new issues, and to express oral and composing. This paper aims to discover the impact of utilizing (PBLA) on students’ performance at College of Education (Ibn –Rushd) in English Department the third stage. To fulfill the aim, a sample of the study is (64) EFL students of two groups. The study used a test and an instrument design .The test group ut