It has been an increase concern of scientific and professional accounting sides on disclosure especially after appearance of business firms and accounting development with its relationship to financial statements which are considered to be outputs of the activity results.  The preparing of financial statements and auditing of those accounts according to normal principles and standards of accounting on both local and international levels. Accounting disclosure can be seen an importance through discover all fundamental and necessary information for proper supply. Therefore, the research will highlight on public companies commitment in Iraq for basis and standards which have taken disclosure in financial data. The conceptual frame of t

Experimental investigations had been done in this study to demonstrate the effect of natural particles used as a reinforcement material to unsaturated polyester resin. The tensile test and water absorption were investigated according to (ASTM D638) and (ASTM D570), respectively. The influence of sunflower husk and pomegranate husk particles, used as a reinforcement material, on the tensile strength, Young's modulus and water absorption with different weight fraction (3%, 7% and 10%) and particle grain size (50µm, 100 µm and 150 µm), has been investigated. The water absorption of polymer composites was studied by measuring the specimen weight before and after immersion in water for one hundred days. In the experiments of tensile test,

 Abstract

The objective of the research is to identify the role of innovative leadership in achieving the dimensions of administrative empowerment in the company for the public of food industries. The various variables have shown the importance of innovative leadership to achieve the dimensions of administrative empowerment in both international and local companies. Administrative Empowerment "In order to answer this question, a virtual model was developed to reflect the relationship and impact between innovative leadership and administrative empowerment. The research was based on the analytical descriptive approach.  the research community, The company represented the general company for food industries, retrie

The city of Karbala is one of the most important holy places for visitors and pilgrims from the Islamic faith, especially through the Arabian visit, when crowds of millions gather to commemorate the martyrdom of Imam Hussein. Offering services and medical treatments during this time is very important, especially when the crowds head to their destination (the holy shrine of Imam Hussein (a.s)). In recent years, the Arba'in visit has witnessed an obvious growth in the number of participants. The biggest challenge is the health risks, and the preventive measures for both organizers and visitors. Researchers identified various challenges and factors to facilitating the Arba'in visit. The purpose of this research is to deal with the religious an

أهمية البحث والحاجة إليه:

          من مظاهر التواصل الحضاري في جانبه العلمي والتكنولوجي هو متابعة أبناء مجتمعنا ولاسيما الشباب لكل منجز حديث واتخاذه وسيلة للحصول على المعلومات والمعرفة والتسلية، بحيث أصبح هذا التعامل ممارسة يومية حياتية، وهذا دليل على مدى تفتح ذهنية وعقلية ورغبات أبنائنا ومواكبتهم لروح العصر ومتطلباته وتعبيراً صادقاً عنه فضلاً عن إشغال أوقات ف

تناول البحث دراسة خمسة نصوص مسمارية لقروض غير منشورة من سلالة أور الثالثة وتحليلها وترجمتها وهي من مجموعة المتحف العراقي, يعود تاريخها الى زمن سلالة أور الثالثة (2012-2004ق.م) تحديدا الى زمن الملكين شوسين (2037- 2029ق.م) وابي سين (2028-2004 ق.م), اما مضامينها فهي قروض بمادتي الشعير(ثلاثة نصوص) الفضة (نصان), والقروض على نوعين قروض بفائدة (ur5 - ra), وقروض بدون فائدة (maš2 - nu - tuk), وقد حددت نسبة الفائدة في القروض 1/3 33% لمادة الشعير و20% لما

شهدت معظم المدن السومرية أزدهاراً أقتصادياً خلال عصر أور الثالثة ،أنعكس ذلك من خلال النصوص المسمارية المكتشفة ذات المضامين الاقتصادية المتنوعة ومنها (وصولات تسلم Bullae) التي تميزت بعصر أور الثالثة بأشكالها المتعددة ومنها: الكروية والمربعة والمستطيلة والمثلثة والمضلعة ومعظمها يحتوي على طبعات أختام فضلاً عن أنها تكون مثقوبة طولياً لغرض التعليق.

The issue of volunteerism is one of the most important issues that have become prominent in social sciences and contemporary social thought, especially as a result of the transformations and changes that the world undergoes today. The voluntary sector has become the concern of all societies and governments for its development and service to society and various sectors. The practice of women is prominent in the work of volunteerism after 2003 in Iraq, but its work face a number of obstacles and hindrance. The problem of research is the obstacles of women's work in non-governmental organizations. The research aims to identify the nature and characteristics of volunteer work of Iraqi women.        &nb

This study is about finding the estimation of tow equations, the comparative has been done between the estimations  by using seemingly unrelated regression equations for the variable and random error has been distribution with poisson and the variable and random error has been distribution with normal and the method by using oldenary lest square.

While in the application side, we have estimated the parameter of investment specification function for the sector of agriculture with the industry sector is enabled us to obtain an estimation efficiency for the model of seemingly unrelated Poisson regression equation.

المستخلص

Not necessarily to be malnutrition is a result of poverty and lack of food, it may be the outcome of the wrong food practices; and the lack of knowledge in nutrition basis and chronic diseases. Some studies have confirmed that the more the knowledge in nutrition basis increased, the more the child has well-balanced food.

Unhealthy eating habits spread among children at an early age, which is one of the negative factors affecting the nutritional status they have causing various disorders as a result of lack or increase of food or lack of balance. The signs and symptoms of these disorders can be simple or can lead to deadly diseases.

Training children on proper eating habits in different fields of life is considered the mos