Background: Difficulties arise when attempting to imagine the interpupillary line and comparing it with the Fox plane guide and not more difficult than holding any instrument over the movable pupils just to demonstrate the interpupillary line. The aim of this study was to introduce ear lobes as alternative landmarks for the interpupillary line during orientation of the occlusal plane. Also, the other aim was to compare the ear lobes with the pupils of the eyes to verify that they were indifferent as anatomical landmarks. Materials & methods: The alternative landmarks, ear lobes, were presented and the method for orienting the occlusal plane with these landmarks was introduced. Digital pictures of 30 subjects, who participated in the study,

The objective of this study is to determine the sources of growth of the cement industry in Iraq for the period 1990-2014 and to indicate the nature of the technological progress used in it. To achieve this objective we have built an econometric model, by adapting the production function constant elasticity for substitution, using multiple regression, and enforcement, SPSS program, and using the ordinary least squares method (OLS). The results showed that quantitative factors (labour and capital) are the main sources of growth the cement industry in Iraq, and the qualitative factors (technological progress) did not contribute effectively to achieve this growth. And that the production techniques adopted in the cement industry in

The treasury bills one internal government debt instruments in iraq that were used to finance temporary deficits in the government budget, There fore the government resorted to issuing for the purpose of providing liquidity, As well as to invest in productive progects, After that it was financing the budget deficit by the monetary authovity of  the central baalpennek  [the new cash velease] which led to negative effects on the Iraqi econome, Thus we find that the treasury transfers have formed alarge proportion of the gross domestic government debt to finance the deficit ayear ago 2003.                      &nbs

The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in  many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obt

Morphological and histological study was conducted to examine the structure of prosencephalon (Cerebrum) in Columba oenas (Linnaeus, 1758). Thirteen animals of C. oenas were used in the present study. The brains were excised, fixed and recessed for the preparation of microscope slides and used hematoxylin-eosin stain, methylene blue and Bielschowsky’s stain. The result of morphological study showed that the cerebrum is apportion of the prosencephalon and the largest part of the brain and the dorsal surface was smooth and convex and composed of two cerebral hemispheres. The cerebral hemisphere contains the cavity which called lateral ventricle. The hemispheres were connected by the anterior commissure. Histologyically the cerebral hemisphe

       Due to the importance of the relationship between the phenomenon of inflation and the exchange rate in the formulation of monetary policy in Iraq, the exchange rate plays a strategic role in limiting the inflation caused by the monetary expansion due to government spending, as a point of a view, the inefficiency of interest to achieve the monetary market balance and stability of the general level of prices as an overall goal of monetary policy in Iraq, the exchange rate has emerged as a brake on inflation in Iraq, as the research found that the monetary authority in the period 2003-2018 provided a methodical development in the formulation of monetary policy towards realizing the effects of inf