Where the accounting system in Iraq is still using many of these accounting practices according to the legal requirements to measure assets and liabilities away from the measurement that results in information representing the economic essence and represent honestly the financial situation and financial performance and future cash flows, and the needs of users of financial reports to useful accounting information adopted The International Accounting Standards Board (IASB) represents the true representation of accounting information in accordance with the concept of economic substance, which is the basis for the preparation and development of international accounting standards, and because accounting is part of the

This study was aimed to reduce the amount of the sprayed solution lost during trees spraying.  At the same time, the concentration of the sprayed solution on the target (tree or bush) must be ensured and to find the best combination of treatments. Two factors controls the spraying process: (i) spraying speed (1.2 km/h, 2.4 km/h, 3.6 km/h), and (ii) the type of sensor. The test results showed a significant loss reduction percentage. It reached (6.05%, 5.39% and 2.05%) at the speed (1.2 km/h, 2.4 km/h, 3.6 km/h), respectively. It was noticed that when the speed becomes higher the loss becomes less accordingly. The interaction between the 3.6 km/h speed and the type of Ultrasonic sensor led to a decrease in the percentage of the spray

Research Hypothesis from the fact that kicks off the effect that agricultural production in Iraq plays an important role in overcoming the food problem and achieving food security, but he became far far away from the provision of sufficient quantities of food products and then securing the Iraqi consumer food basket by the challenges faced by the agricultural sector.
To prove the hypothesis research in its structure in three axes came, the first axis eating historical significance to the subject of food over time periods as well as to clarify the concept of food security, and the second axis touched on the most important challenges facing the agricultural sector in Iraq and prevent the achievement of food requirements for members of

This experiment was performed to investigate the influence of different oils in the diets of laying quail on their egg quality characteristics. One hundred and twenty 7-wk old Japanese quails (Coturnix coturnix japonica) were allocated to four groups with three replicates containing 10 quail each (30 quail per each treatment group). They were fed for 13 weeks (including one week of adaptation period) on diets containing 3% oil from different sources, viz. either sunflower (T1), linseed (T2), maize (T3), or fish oil (T4). Inclusion the diet of laying quail with fish oil (T4) and maize oil (T2) resulted in significant increase with respect to egg weight, yolk weight, albumen weight, yolk diameter, yolk height, albumen diameter, albumen height

This experiment was performed to investigate the influence of different oils in the diets of laying quail on their egg quality characteristics. One hundred and twenty 7-week-old Japanese quails (Coturnix coturnix japonica) were allocated to four groups with three replicates containing 10 quail each (30 quail per treatment group). They were fed for 13 weeks (including one week of adaptation period) on diets containing 3% oil from different sources, viz., sunflower (T1), linseed (T2), maize (T3), or fish oil (T4). Inclusion of the diet of laying quail with fish oil (T4) and maize oil (T2) resulted in a significant increase with respect to egg weight, yolk weight, albumen weight, yolk diameter, yolk height, albumen diameter, albumen height, sh

This research deals with the case of the Iraqi joint-stock companies listed on the Iraq Stock Exchange study in terms of compliance with the requirements of IAS 33 "Earnings per share" and the research problem Alrtash concentrated in a statement the commitment of those companies the requirements of the International Standard 33, which may adversely affect the quality of financial reporting where and in particular the quality of accounting information and content of the primary and secondary characteristics make them be of interest to the decisions of its users, so the aim of this research to the statement of financial reporting earnings per share on the quality of financial reporting in listed shareholding in Iraq Stock Exchange

 A problem of solid waste became in the present day common global problem among all countries, whether developing or developed countries, and can say that no country in the world today is immuning from this dilemma which must find appropriate solutions. The problem has reached a stage that can not ignore or delay, but has became a daily problem occupies the minds of ecologists, economists and politicians took occupies center front in the lists of  priorities for the countries in terms of finding solutions to the rapid scientific and radical them. and that transport costs constitute an important component of total costs borne by the municipal districts in the process of disposal of solid waste, so any improvement in the

Objective: To determine the effectiveness of the Nursing Management Education Program upon the Nurse
Managers' Knowledge about planning in Nursing Management at Baghdad City Hospitals.
Methodology: A Quasi-experimental study in which a purposive "non-probability" sample of (50) Nurse
Managers was selected from Baghdad City Hospitals. These Managers were divided into two equal groups of
(25) Nurse Managers for each (study and control ones). A questionnaire was developed as a tool for data
collection. A pilot study was carried out to test the reliability of the questionnaire for the period from April 2nd to
June 20th 2007. The pre-post test approach was applied to the study and control groups as mean for the quasiexperime

Objective(s): 1- Assess the effectiveness of health educational program on nurses' knowledge toward Hemodialysis at Pediatric Teaching Hospitals.

 2-To find out the relationship between nurses' knowledge about hemodialysis and their demographic Characteristics.

Methods: The study was designed in a pre-experimental pattern for the nurses' working in the Child Welfare Teaching Hospital and the Child's Central Teaching Hospital, and a targeted sample consisting of (30) nurses was selected. It is tested in three periods of pre-test, the first post-test, and the second post-test. Participants were tested before implementing the tutorial (tutorial lectures

Abstract
Objective: To assess pregnant women Knowledge toward Urinary Tract Infection at Kirkuk City.

Methodology: A descriptive and analytical study was conducted from 1st of November 2013 and up to the 19 th of August 2014 in five typical primary health care centers at Kirkuk City. A Probability (randomly sample) was used to select the sample of 180 women aged (15-44) years. A questionnaire format was used as a tool for data collection , content validity of the questionnaire achieved through reviewing it by (24) experts in numerous scientific fields and reliability of the questionnaire was determined through a pilot study. Descriptive and inferential statistics were used to analyze the data.

Resul