The research aims to introduce international valuation standards and to identify the relationship between international valuation standards and international accounting and financial reporting standards in enhancing the quality of financial reporting (appropriate accounting information) through the use of statistical models for the purpose of measuring the property of appropriateness of accounting information through the use of statistical models for the purpose of proving the hypothesis that The research referred to it, and accordingly, the Francis and Kothari models were used to measure the appropriateness of accounting information (the quality of the information). The conclusions reached by the two researchers is that the sett

The research aims to release the concept of auditing reporting and its role in the rationalization of economic decisions in the companies listed in the Iraq Stock Exchange from the viewpoint of academics, professionals, investors and lenders. Auditor reporting witnessed the great progress in many areas addressed many of the previous studies compare with Iraqi auditors reporting because there are some defects in these aria .The research problem focused whether the auditor report in Iraq is contains useful information to rationalize investment decisions & lending decisions in the shareholding companies listed on the Iraq Stock Exchange , and under that premise , " There is statistically significant relationship between the reporting au

Objective: Since the vaccination rate is largely affected by low knowledge and negative attitudes ofhealthcare professionals, so this study aimed to weigh up the vaccination knowledge and attitudes ofpharmacy students.Method: A pilot study using a survey to investigate demographic data, knowledge (20 questions), andattitudes (5 questions) of 156 fifth year and 121 third year pharmacy students from College of Pharmacy/University of Baghdad.Results: The mean score of knowledge and attitudes was intermediate (16.654 and 14.917 out of 25 for thefifth and the third grades, respectively) with a significant difference between the two groups, the studentsshown to have favorable attitudes about vaccination. The score of the students is not i

BACKGROUND: In pregnancy, several physiological changes occur that lead to decrease in the level of hemoglobin. Anemia during pregnancy is a major public health concern in underdeveloped nations, with a high rate of morbidity and death among pregnant women. Inadequate prenatal care, a lack of information about the nutritional requirements of pregnant women, and general low socioeconomic circumstances all contribute to these high rates of morbidity and death. As pregnant women’s and husbands’ education levels increased, the frequency and severity of anemia decreased in the investigated community of pregnant women. AIM: This study aims to find out the level of knowledge about anemia in pregnancy among adult females attending pr

BACKGROUND: In pregnancy, several physiological changes occur that lead to decrease in the level of hemoglobin. Anemia during pregnancy is a major public health concern in underdeveloped nations, with a high rate of morbidity and death among pregnant women. Inadequate prenatal care, a lack of information about the nutritional requirements of pregnant women, and general low socioeconomic circumstances all contribute to these high rates of morbidity and death. As pregnant women’s and husbands’ education levels increased, the frequency and severity of anemia decreased in the investigated community of pregnant women. AIM: This study aims to find out the level of knowledge about anemia in pregnancy among adult females attending pr

Background: Emergency contraception (EC) is a general term used to describe drugs and devices that are utilized to prevent pregnancy following unprotected intercourse or in the event of contraceptive failure. This postcoital birth-control option is available by means of hormonal pills or copper-bearing intrauterine device.Objectives: The objectives of the study were to assess the women's knowledge regarding EC, to compare the knowledge of school teachers with other women in the community, as well as assessing the pre-post test knowledge of teachers.Type of the study: A cross sectional and quasi- experimental study.Methods: It was carried out in Duhok during the period from 20th of November 2014 to 6th of January 2015. A Simple and system

Objectives: This study aims to evaluate the role of social media in promoting awareness of green university initiatives and assess the effectiveness of sustainability reports in engaging students at Baghdad University. In alignment with Sustainable Development Goal 12 (Responsible Consumption and Production),It seeks to provide recommendations for enhancing digital platforms for sustainability communication.   Theoretical Framework: The study is grounded in the Green University Model, Social Media Engagement Theory, and the Sustainability Reporting Framework, which emphasize integrating sustainable practices in education, using digital platforms for community engagement, and leveraging sustainability reports for transparency and

This research aims to examine the relationship between learning organization and behavior of work teams. The variable of the learning organization took four dimensions depending on the study (sudhartna & Li, 2004): Common cultural values ​​, communication, knowledge transfer and the characteristics of workers. The behavior of teams was identified on the basis of realizing of the respondents of their organization to work as a team where the research relied concepts applied in the study (Hakim , 2005) , and chose to research the case of a service organization for the study and relied on four dimensions of coordination , cooperation , sharing of information , the performance of the team, and was a curriculum approach and des