The research aims to show the effect of some short-term debt instruments (central treasury transfers, cash credit granted to the government by commercial banks) on the production of the wheat crop in Iraq, through its effect on money supply during the period (1990-2018), As the study includes two models according to the statistical program (Eviews9), the first model included measuring the effect of short-term debt instruments on money supply, and the second measuring the extent of the money supply's impact on Wheat crop production, as the results of the standard analysis showed that the short-term debt instruments used in the model were Significant effect on wheat crop production indirectly through its effect on money supply, As

In this paper, we derived an estimator of reliability function for Laplace distribution with two parameters using Bayes method with square error loss function, Jeffery’s formula and conditional probability random variable of observation. The main objective of this study is to find the efficiency of the derived Bayesian estimator compared to the maximum likelihood of this function and moment method using simulation technique by Monte Carlo method under different Laplace distribution parameters and sample sizes. The consequences have shown that Bayes estimator has been more efficient than the maximum likelihood estimator and moment estimator in all samples sizes

The research aim to measure the impact of the Industry specialization of the auditors on the quality in audit in Iraqi auditing firms, as well as measuring the factors of Industry specialization in the Iraqi audit companies by measuring the market shares of Iraqi audit firms that audit the companies listed on the Iraqi Stock Exchange For 2010 to 2016, by surveying the opinions of (35) Audit firm on the impact of the Industry specialization of auditing firms in audit quality factors, The effect of the variables was revealed through the use of the survey form Distributed to Iraqi audit companies, The industry speci

ABSTRACT

The study evaluated the effect of adding quercetin to some characteristics of the sperm of the ram. This study was conducted in the animal field, Department of Animal Production, College of Agricultural Engineering Science, University of Baghdad for the period 5/12/2021 to 20/2/2022. In this experiment, 3 rams were used at the age of 2-2.5 years and weighed 50-55 kg. The semen was collected early in the morning and once a week and the semen was pooled to remove the individual differences. The treatments were divided: quercetin-free control group, treatment T1 (3 µL/mL quercetin), T2 treatment (6 µL/mL quercetin), T3 treatment (9 µL/mL quercetin). The result of the study showed

Background:No previous Iraqi study was done on the estimation of post mortem interval (PMI) from the medico-legal point of view; depending on the biochemical changes of vitreous humor.Objectives:To find out the relationship between some biochemical changes in vitreous humor and post mortem interval.To find out a new formula for estimation of PMI from some biochemical changes in vitreous humor.Method:The study was conducted on one hundred twenty two cases referred to the medico-legal institute in Sulaimani province during the period between 1st of February and 30th of July 2012.Complete classical autopsy was performed for each case and vitreous humor was collected at autopsy from the posterior chamber of the eye and the samples after coll

     الحمد لله رب العالمين، والصلاة والسلام على سيد المرسلين، محمد وعلى آله وصحبه أجمعين وبعد:

فإن الله تعالى خلقنا أزواجا، وجعل منا الذكر والأنثى يميل بعضهم إلى بعض بالفطرة والطبع ليكونا بمشيئة الله أسرة، ويرزقان بنين وحفدة، وهذه سنة الله تعالى في الخلق لا يزيغ عنها إلا هالك.

ومن نعم الله تعالى على بني البشر أن جعل النكاح المشروع لا السفاح الممنوع أساس العلاقة بين ال

Abstract:

The aim of the research is to demonstrate the impact of the professional specialization of the audit companies in the detection of fraud in the financial statements of the economic units listed in the Iraqi market for securities for the period 2014-2015 through the application of the model (Carcello) to test the hypothesis of research on the impact of professional specialization of audit companies in the detection of fraud in lists The effect of the variables was revealed through the use of statistical models of logistic regression model and correlation coefficient. After testing the hypotheses of the research, a number of conclusions were reached. The most important was the existence of a signi