The aim of this research is to determine the uranium concentration in soil and water samples taken from different locations from the middle and south of Iraq using fission fragments track registration. Twelve samples of soil and water were taken from middle and South of Iraq. The nuclear reaction used as a source of nuclear fission fragments is U-235 (n.f) obtained by bombardment U-235with thermal neutrons from (Am-Be) neutron source with flux (5X103 n.cm-2.s-1). The concentration values were calculated by a comparison with standard samples recommended by IAEA.The results of the measurements show that the uranium concentration in soil samples were in Thekar (16.38 ppm), AL-Basra (16.1ppm) and (0.78 ppm) in Baghdad, from the results

   The research aims to identify the importance of using the style of the cost on the basis of activity -oriented in time TDABC and its role in determining the cost of products more equitably and thus its impact on the policy of allocation of resources through the reverse of the changes that occur on an ongoing basis in the specification of the products and thus the change in the nature and type of operations . The research was conducted at the General Company for Textile Industries Wasit / knitting socks factory was based on research into the hypothesis main of that ( possible to calculate the cost of activities that cause the production through the time it takes to run these activities can then be re- distributed product cost

              Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re

دُرِست العوامل المؤثرة في عدد ساعات تجهيز الكهرباء في مدينة بغداد، وتكونت عينة الدراسة من (365) مشاهدة يومية لعام 2018، وتمثلت بستة متغيرات استعملت في الدراسة. كان الهدف الرئيس هو دراسة العلاقة بين هذه المتغيرات، وتقدير تأثيرات المتغيرات التنبؤية في المتغير التابع (عدد ساعات تجهيز الكهرباء في مدينة بغداد). ولتحقيق ذلك استعملت نمذجة المعادلات الهيكلية/ تحليل المسار وبرنامج AMOS

The present study aimed to assess the potential impact of serum concentration of undercarboxylated osteocalcin (the active form of osteocalcin) and fibroblast growth factor-23 on the incidence of cardiovascular diseases in type 2 diabetics with carotid artery calcification and the possible association with metabolic changes in relation to glucose and minerals homeostasis.

This study included 52 men with carotid artery calcification type 2 diabetes mellitus. These patients were categorized; as follows: group A includes 30 patients who had cardiovascular disease and group B includes 22 patients who had no cardiovascular disease. These groups were compared with 25 apparently healthy control (Group C). 

It has been shown

       The purpose of this research is to demonstrate the impact of banking compliance in combating money laundering and terrorist financing through banks. The phenomenon of money laundering and terrorist financing has received wide attention in the countries of the world and international organizations because of the negative effects this phenomenon has on the global economy as a result of exploiting developments and modern banking operations to pass Money laundering and terrorist financing operations in order to legitimize illegal funds and obliterate their criminal sources, which obliged the banking sector to increase control measures in order to reduce these operations, which conceal money laundering thr

The increase the rates of natural growth, urbanization and continuous migration, this has generated constant pressure and, as a result, the capital city of Baghdad faces a number of challenges related to its urban environment, including the challenge of acquiring real estate.

 and this research examines the impact of these holdings, representing the main base from which the various projects originate Urban in all areas (economic, social, and recreational).

this leads us to the research problem of the obstacles that arise during the process of acquiring real estate to carry out development projects, and to achieve the objectives of research, namely (work to create a regulatory methodology