In this paper, the effect of changes in bank deposits on the money supply in Iraq was studied by estimating the error correction model (ECM) for monthly time series data for the period (2010-2015) . The Philips Perron was used to test the stationarity and also we used Engle and Granger to test the cointegration . we used cubic spline and local polynomial estimator to estimate regression function .The result show that local polynomial was better than cubic spline with the first level of cointegration.

The importance of the current study  lies in the  importance of the  Tax policy that  being considered one of the most important tools working on fulfilling  the  social,  financial  and economic  goals  and improving  the investment environment  in the country  to become  having the ability to  activate the  national economy. The current study  has  referred  that  (  Has  the  tax planning  practiced by  the Iraqi  contribution  companies  led to increase  the  far-term tax  outcome through  getting  benefit of   the monetary  funds  and expansion in&nbs

In this part of programme , different bacterial isolates mainly Salmonella spp, Shigella spp and Escherichia coli were used for antagonism with Saccharomyces boulardii under different conditions . S.boulardii was grown under aerobic conditions and antagonized with young overnight nutrient broth cultures of test bacterial isolates and other kept in refrigerator for a week after full growth . Young cultures were more susceptible to antagonistic effect of yeast compared to old cultures and on isolates grown on solid medium for 24 hr. S.boulardii grown under aerobic and microaerobic conditions and antagonized with overnight broth cultures of test bacterial isolates , The results revealed that aerobic cultures of yeast had more inhibito

Brainstorming is one of the fundamental and necessary concepts for practicing the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead to increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

Brainstorming is one of the fundamental and necessary concepts for practising the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead To increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

The inflammatory reactions cause nasal polyposes (NPs), which contained the paranasal sinuses and the nasal mucous membrane. They consist of recurrent multiple masses originating in the paranasal sinuses then spread from the middle meatus to the nasals cavity, which leads to the nasal blockage that causes the restriction of airflow to the olfactory area. This study aims at clarifying the role of IL-12RB2 polymorphism by using PCR technology in nasal mucosal stem cells in nasal polyps of Iraqi patients and use it as a biomarker. Fifty-eight cases of this study are referred to as nasal surgery, which selected from Dept.of Otolaryngology, Baghdad City, Iraq from May 2013 to January 2014. They were grouped into Control group (022 samples

The experiment was carried out in the green house of botanical garden belong to Department of Biology/College of Education for Pure Science- Ibn–al- Haitham/University of Baghdad, for the growth season 2015 using plastic pots. The experiment aimed to study the effect of two concentrations of sodium chloride (50, 100) mM.L-1 in addition to the control and four concentrations of kinetin (25, 50, 75, 100) mg.L-1 in addition to the control and the influence of application and non application of fertilizlizer NPKZn in the level 160 kg.h1- and their interactions on some growth parameters (fresh weight for both root and vegetative part, dry weight for leaves , value of secondary productivity, biomass duration for vegetative part and dry weight f

Thiamethoxam is a synthetic organic insecticide belong to The most significant new class of pesticides created in the last thirty years is neonicotinoids. This study's objective was to determine the effect of thiamethoxam, lambda cyhalothrin and their combination on biochemical parameters, the levels of free radicals and enzymes activities liver of male.Forty Rats ( 150-170 g ) were used. animals Were separated into four groups, each with ten rats.The Gp1 was used as control, the Gp2 was used to study the effect of thiamethoxam for 3weeks, the Gp3 was employed to examine the impact of lambda cyhalothrin for 3 weeks and the Gp4 was used to research the impact of thiamethoxam and lambda cyhalothrin for 3 weeks. thiamethoxam and/or lambda cyha

The present research was conducted to investigate the effectiveness of a training program to improve some aspects of sensory integration disorder and its effect on self-direction among a sample of children with intellectual disabilities. The study sample consists of (10 subjects as an experimental group) were exposed to the training program، and the control group consists of (10 subjects as a control group) were not exposed to the training program. The study included the following tools: A scale of self-direction for intellectual disability (prepared by the researcher). Training program (prepared by the researcher). The Results of the study showed the following: There are no statistically significant differences between the means ranks