Abstract

   The model of financial reporting in  Iraq  Based on a specific set of accounting objectives & concepts, which require the application of the historical cost valuation approach due to the nature of the objectives of financial reporting in Iraq, established under the unified accounting system , which focuses on serving the needs of the state because it the most influential user in setting accounting objectives and concepts, which stems mainly from the nature of the economic system in Iraq, which focuses on the public sector versus the private sector as well as the nature of the ownership business that focuses on partnership versus corpor

The emergence of such widespread pharmaceuticals as a pollutant has become one of the world's critical environmental problems that may lead to both the public's health and biodiversity deterioration. This article provides an exhaustive account of the current understanding of the environmental persistence of pharmaceutical contaminants following in-depth analysis of the additive effects of existing natural biodegradation pathways on the human health impact of these drugs. Paying special attention to biodegradation decomposing agents such as bacteria, fungi, and algae the paper estimates their ability to convert drug ingredients to compound that is eventually less toxic. Although these biologic systems contain an enormous potential fo

The political participation of the Iraqi woman, gains a big importance equivalent to its role in all other fields. Therefore , it represents a higher value in the democratic orientation in addition to the importance of rising the reality of the woman specifically in the fields that are considered as a scale of the human development like the income, health, and education . The weakness of womenʹs political participation, is something that can't be ignored or neglected if we are looking forward to the rising of the country᾽s reality and achieving the required development in its all aspects. The woman is half of society or more than that due to the burden of raising the generations tasks. This can be achieved by taking part in th

Societal security is regarded as a basic need for human society through which the stability, progress and prosperity of the nation is measured. It is the guarantor of the safety of individuals and groups from various internal and external dangers, based on the protection of the three pillars: the individual, the family, and society. For decades, Iraq has witnessed the phenomenon of political instability, represented by its entry into several wars, starting with the 1948 war, leading up to the American war on Iraq in 2003. Then, those wars were followed by an era in which corruption and terrorism spread, and this, in turn, led to the fragmentation of the national will and the division of Iraqi public opinion regarding many regional and inte

The study is concern on determine the type of Candida spp.in leukemia patients that were infected with oral candidiasis as a result to their immune suppression (weekend immune system) due to their submission to radiation and chemotherapy treatment. The result showed that the most common isolates were C. guillermondii 19 which represent 31.66% of cases, then followed by C. itermedia 11 which represent 18.3%, while the less common isolates were for C. zeylamodes 3 which represent 5%.

This study examined the problematic of the ambiguous relationship between the media and terrorism and the problems that result from press coverage of terroristic incidents. The paper sought to show the classification and confrontation of such incidents had been established from the point of view of a sample of media professionals, researchers and writers who are frequenters of Al-Mutanabi Street in Baghdad. The media outlets that carry this coverage would not give up their media mission as well as the terrorists would not be given an opportunity to take advantage of this coverage in achieving their goals and objectives. Furthermore, the terrorist organizations would have no chance to exploit these means to deliver their terroristic messa

Research in the field of English language as a foreign language (EFL) has been consistently highlighted the need for communicative competence skills among students. Accompanied by the validated positive impact of technologies on students’ skills’, this study aims to explore the strategies used by EFL students in enhancing their communicative competence using digital platforms and identify the factors of developing communicative competence using digital platforms (linguistic factors, environmental factors, psychological factors, and university-related factors). The mixed-method research design was utilized to obtain data from Iraqi undergraduate EFL students. The study was conducted in the Iraqi University in Baghdad Iraq. EFL undergradu

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This research is aimed at identifying the communicative habits and the impact of the content on the communicative process, especially the youth audience, which is one of the most important categories to which the advertisement is directed, as young people face life with passion and aspiration that make then responsive to all the influences used by the media in designing advertisements which use all the techniques and methocls to attract young people, such as relying on drama , artistic tricks, musical phrases and advertising slogans that respond to the desire of young people in entertainment.
The research aims to identify the reflection of television advertising and its impact on the development of the cognitive abilities of universi

The effectiveness and quality of legislation depend on the extent to which it relates to political , economic ,social ,geographical , health and moral realities , so the unrealistic legislation and its failure to address all the problems facing society make these legislation out of reality , this requires this legislation be able to regulate all aspects related to public health in society in exceptional circumstances such as cases of wars ,diseases and pandemics as outbreaks of corona virus in the word ,this study focuses on the effects of legislative omission on the effectiveness of the administration when performing its tasked in health administrative control in exceptional circumstances in light of spread of corona virus pandemic in Iraq