Purpose - The study aimed at evaluating the accounting system of the Iraqi political parties, which is applied according to legislative texts, and then the ability to provide accounting information to evaluate the strategic performance and control of the party's operational and financial performance.
Findings- The research found that the unified accounting system applied to political parties does not provide relevance informations to judge the performance of the political party, the researcher a proposal for an accounting system that provides the necessary information to measure and monitor the performance of Iraqi political parties can be presented. The

This study was carried out to study effect of magnetic water ( M0 and M) and different concentrations of coconut extract in Fragaria x ananassa (Duch) C.V Festival. The results showed significant differences in the plants treated with magnetic water ( 0.12 Tesla) and different concentrations of coconut extract C1 (0%), C2 (2.5%), C3 (5%), C4 (7.5%) and C5 (10%) in vegetative parameters as in leaf area and chlorophyll in treatment M0C3 was (53.72 Dcm2, 50.00), respectively, highest leaf number and plant dry weight in MC4 (12.77,14.22 gm), respectively. Results recorded significant differences in fruit parameters such as weight in MC1 (18.97 gm). The maximum fruit number was in MC3 (110), the greatest fruit size was in MC4 (15.78 cm3) and the

The current research aims to examine the willingness to communicate and psychological adjustment of Iraqi EFL undergraduate students. To achieve the main aim, a sample of 100 male and female Iraqis’ undergraduate students studying English as a foreign language was chosen randomly from two different public colleges in Baghdad city for the academic year 2023-2024. Two scales have five Likert alternatives of 17 and 16 items developed by McCroskey & Richmond (1990) and Wais (2010), respectively were administered to the research sample to collect the needed data. The results revealed that Iraqi EFL undergraduate students have a willingness to communicate in the English language. Iraqi EFL undergraduate students have a good level of

Background: periodontitis is a chronic inflammatory disease causing destruction of the tooth supporting structures, initiated by dental plaque and modified by environmental and genetic risk factors. Cyclooxygenase-2 (COX-2) enzyme is responsible for the production of prostaglandin E2, an important mediator in the chronic periodontitis (CP) pathogenesis. Polymorphisms in COX-2 gene have linked to CP in different populations. Aim: To study the association between Cyclooxygenase-2 single nucleotide polymorphism rs689466 (-1195A/G SNP) and chronic periodontitis in a sample of Iraqi population. Methods: One hundred Iraqi subjects divided into two groups: case group consisted of 70 CP patient (35 males and 35 females) with age range 30-55 year

This paper is an attempt to clarify the impact of Postcolonialism, one of the most
challenging fields of study that has emerged in recent years, on representations of women in
once-colonised countries and in Western locations. It discusses the influence of cultural
differences on the status and identity of a woman who experience ‗multiculturalism‘. The
study is an analytical reading of a contemporary novel written by the Iraqi writer Betool Al-
Kudairi. The emphasis lies on the clash between two different cultures and traditions
represented by the British mother and the Iraqi father and its effect on the life and identity of
the protagonist. The main focus is on idea of ‗hybrid identity‘ and the absence of th

Background: Uncontrolled hyperphosphatemia is the main difficulty facing staff treating patients with end-stage renal disease on hemodialysis. Sevelamer and calcium-containing phosphate binders have been associated with cost burden and tissue calcification, respectively. Therefore, the current trial was targeted to investigate the efficacy of a new phosphate binder, ferric citrate, in a sample of Iraqi patients with end-stage renal disease on hemodialysis. Keywords: Ferric citrate, Hemodialysis Phosphate binder

Television culture has become the most dangerous of our time. It manipulates with minds and hearts together; and forms consciousness. It transforms societies into actual forces rejecting certain principles by guiding the media landscape through visible connotations acceptable to the public; or provokes the citizen against elements that put a burden on the viewer or the public in order to create a positive reaction to the subject of combating terrorism by combining these ads in line with what the public wants of security and tranquility and a decent living after suffering from terrorism in the past years.

Therefore, this research deals with television advertisements as one of the most important fo