The research studies the main variables for the concept of sharing in knowledge in one of the most important control agencies in Iraq, which is (The Federal Board of Supreme Audit). Also, the quality of the controlling businesses by the Board in light of the major challenges that facing the fight against signs of cheating and administrative and financial corruption for offices submitted to controlled and auditing, with the increasing and intensification of these appearances. In order to enable the Board to cope with this situation, has to be thinking hard about how to achieve excellence, progress and development to face these situations, through the application of sharing in knowledge for the financial controller, and then achiev

This research aims to show the most important approaches applicable in forming the accounting standards , the  importance approaches used to formulate local accounting standards & the  need to cancel or develop the unified accounting system in Iraq besides activate the local auditing & accounting standards council to issue accounting standards able to save the relevance & Reliable accounting information that serve the decisions of stockholders and others of stakeholders in the incorporate companies , especially the companies listed in the Iraq securities exchange , So this study based partially on analyzing the questionnaire form which has been designed to inquiry the specialists and experts opinion about the accoun

Multiplesclerosis(MS)isachronic,inflammatory,immune-mediateddiseaseof the central nervous system (CNS). More than 2 million people worldwidehave MS. The goal of the present study was to compare Iraqi patients' treat-ment satisfaction with three different disease-modifying therapies (DMTs),administeredorally,subcutaneously,andbyslowinfusion;namely,fin-golimod, interferon beta-1b (IFNβ-1b), and natalizumab, respectively. Aswell as to assess the individual differences among these therapies about theireffectiveness, convenience and global satisfaction also to assess the role ofcertain predictors on treatment satisfaction. Patient satisfaction with medi-cation assessed by the Treatment Satisfaction Questi

This research explores the obstacles teachers encounter in executing the smart schools initiative within the framework of Iraq, where educational facilities and digital preparedness are still at an early stage. Although worldwide trends reveal the growing use of smart technologies in education, Iraq has been hindered by systemic barriers, such as archaic curricula, restricted access to technologies, and an unqualified teaching staff. Data were collected using a validated questionnaire on 122 public school teachers working in Baghdad with a descriptive-analytical methodology. The study divided challenges into five areas: infrastructure, teacher preparedness, administrative support, curricular adaptation and cultural resistanc

Numerous academic and critical studies concerned with the language of poetry, with the differences and diversity in these studies and the critical methods. , the study tries to study this modern approach in the language Iraqi and Arabic poetry according to analyzing and following the functional dimension of the language, regardless of its poetic value which should be on them, as each poetic experience has its own language, thestudy came to investigate the variety of poetry samples, poets from different and far generations. - in an attempt to give an image Career dimension of language, the center of intellectual transformations that have affected the experience of Arabic poetry generally, and the level of language to be exact, as a tool f

Iraq's oil industry  has been passed  in different periods , began with domination  of  Western companies to invest in Iraqi oil at twenties of the last century ,  through the process of nationalization of the shares of those companies ,  beginning of the seventies , and ending with the new policies adopted by the government recently, which was contracting with international companies to develop the oil industry , because of what the outcome of the oil industry from a decline in artistic and  physical ability as a result to the  conditions of war and embargo imposed on Iraq before 2003.

The Iraqi government has introduced licensing of a contract to

Abstract

Due to the lack of previous statistical study of the behavior of payments, specifically health insurance, which represents the largest proportion of payments in the general insurance companies in Iraq, this study was selected and applied in the Iraqi insurance company.

In order to find the convenient model representing the health insurance payments, we initially detected two probability models by using (Easy Fit) software:

First, a single Lognormal for the whole sample and the other is a Compound Weibull  for the two Sub samples (small payments and large payments), and we focused on the compoun

    Communication attribution is a condition of the validity of the hadeeth and that each narrator heard from his Sheik.There are some of the narrators who said to hear who told him and his contemporary, and this narrator is also innocent of the stigma of fraud, but this hearing has no truth.

The current study aimed to isolate and diagnose the fungi associated with the inflammatory bowel disease patients with 150 samples distributed between 50 samples from Crohn's patients and 50 samples from ulcerative colitis patients, 50 control from Al-Kindy Al Teaching Hospital in Baghdad, Baghdad. Five types of yeast were isolated and identified, namely C. albicans, C.glabarta, Tropicales, C. parapsilosis, C. and C., krusi C. parapsilosis and.and Aspergillus, Penicillium, Muocer, Rhizopous, Saccharomycosis, and Cryptococcus, The results indicated the dominance of Candida spp. In crohn’s disease, the frequency of isolated Candida albicans was 24 (58.54%), Candida glabrata 11 (26.86%), Candida tropicalis 5 (12.2%) and Candida krusi was 1 (