The world and the business environment are constantly witnessing many economic changes that have led to the expansion of the business' volume due to mergers and the increase in an investments volume and the complexity of business and the transformation of some systems, which was reflected on the size of the risk and uncertainty which led to necessity of a presence of transparent and objective accounting information In the way that reflects the financial performance of the economic units to be available to all users of that information, therefore, The need for the existence of indicators for transparency in the disclosure of accounting information that these units adhere to. Standards & Poor's indicators, which included items

Abstract
On 11/1/2008 amounts of snows fell on various sections of Iraq, one of
which is Baghdad. The analysis process of climatic maps proved that the
advance trough of Sudanese depression towards the city is the reason behind
the formation of this weather state supported by could trough in the (500) mb
pressure level. .
The research concluded that the phenomenon of global warming
witnessed by the world recently had a main role in the occurrence of this
phenomenon due to the raise in earth temperature as a result of evaporation
rate increase leading to an increase in water vapor and cloud formation with
high tops and low bases which form sows with high rates accumulating at high
and moderate latitudes le

Road traffic accidents (RTAs) are events that suddenly, inadvertently and unexpectedly occur under unforeseen circumstances that involve at least one moving vehicle and result in one or more road users being killed or injured. Unfortunately, Iraqi governorates suffer from higher rates of traffic accident casualties compared with the rates of casualties from terrorist attacks; this situation reveals a serious and growing problem. Road traffic accidents are not easy to eradicate. However, their prevalence can be reduced to the barest minimum via periodic assessments of traffic accident characteristics and the most important aspects for road authorities to consider when designing and evaluating the performance of a road to improve traf

Parasitic diseases including amoebiasis, blastocystosis, giardiasis, trichomoniasis, and schistosomiasis, are all globally wide spread with harmful consequences. The present study was carried out to provide information of the prevalence of these diseases in some regions of Baghdad. Objectives: to detect the prevalence of human pathogenic parasites in some regions of Baghdad in stool samples and urine samples, and to determine the most common age group affected. Methods: Data were collected from Al-Kindy Teaching Hospital and Medical City Teaching Hospital, in the lab of parasitology from November 2018 to May 2019. The present study included (400) sample, which were collected from patients at different ages of both genders, samples of the st

The research entitled: (The Constructive Mutation of installation Systems in the Artworks of the artist Ali Al-Najar) has dealt with the concept of Mutation and its systematizations in installation in the artworks of (Ali Al-Najjar).
The research has four chapters: The first Chapter deals with the methodological framework represented by the basic problem of the research, that is concerned with the constructive mutation of installation systems.
The research aims at finding out the constructive mutation of installation systems in the artwork of ( Ali al-Najar). The research is limited by analyzing visual samples of (Ali Al-Najjar) artworks betwen (1967-1991)
The second chapter deals with the theoretical framework, it has five s

During his tenure in Iraq, al-Hadjjaj bin Yusif undertook administrative and economic reforms as well as linguistic reform.

The efforts exerted by Abu al-Aswad al-Dawali to control the reading of the Holy Quran were not sufficient, so the melody and error continued and became more pronounced, especially since the letters were written until then without any distinguishing features.

Al- Hadjjaj bin Yusuf realized the seriousness of the continuation of these errors and what he talked with the days of the causes of division and disagreement between the Muslim community ordered his book to put these suspicious characters marks was at the head of the book Nasr bin Asim and Yehi bin Muammar

This research deals with the frameworks and mechanisms of international press coverage of the issue of foreign interference in the formation of the Iraqi government in the Saudi newspapers Asharq Al-Awsat and Kayhan Al-Arabi Iran and how this topic was addressed in the two newspapers. The frameworks for international press coverage of external interference in the formation of the Iraqi government. ”This research is one of the descriptive research that adopted the survey method، which made it possible to use the content analysis tool to analyze
the content of the two newspapers، whose numbers are (624) from the
newspapers (Al-Sharq Al-Awsat Al-Saudi Arabia and Kayhan Al-Arabi Iran) from (1/1/2018 to 31/12/2018)، and the researc

For poets to pay a great attention to the Islamic figures and their symbolism in Islam come as a prominent phenomenon in our literature . As there is an impact of them on the brilliant history commemorated by littérateurs . As a matter of fact ، the chronicle of Imam Ali Ibin Abi Talib (peace be upon him) falls in the orbit of the focus Ibn Abi Al-Hadid Al-Mu'tazili steers to in his poems . The current research study is to trace the portrayal of Imam Ali (peace be upon them) in the poetry of Ibn Abi Al-Hadid Al-Mu'tazili ، Seventh Alwiite Poems ، as there is no a study tacking such a conjecture before. In the article there are two axes : the introduction comes as first axis portraying Imam Ali Ibn Abi Talib (peace be upon him) in the wa

This study was aimed to determine a phytotoxicity experiment with kerosene as a model of a total petroleum hydrocarbon (TPHs) as Kerosene pollutant at different concentrations (1% and 6%) with aeration rate (0 and 1 L/min) and retention time (7, 14, 21, 28 and 42 days), was carried out in a subsurface flow system (SSF) on the Barley wetland. It was noted that greatest elimination 95.7% recorded at 1% kerosene levels and aeration rate 1L / min after a period of 42 days of exposure; whereas it was 47% in the control test without plants. Furthermore, the percent of elimination efficiencies of hydrocarbons from the soil was ranged between 34.155%-95.7% for all TPHs (Kerosene) concentrations at aeration rate (0 and 1 L/min). The Barley c

The contamination of soil with the wastes of oil industry products that are complex mixtures of hydrocarbons increased recently due to the large development of oil industries in Iraq. This study deals with the remediation of low permeability contaminated clayey soil by using the enhanced electrokinetic technique (EK). The contaminated soil samples obtained from Thi-Qar oil refinery plant in Al-Nassyriah city, where the byproducts of refinery plant are disposed into that site. The byproduct contaminant treated as total petroleum hydrocarbons (TPH) to avoid dealing and complexity of treating the individual minerals and compounds consisting the contaminant. The initial concentrations of TPH were (702.7, 1168, 1235) ppm in the contaminated s