This research aims to show the most important approaches applicable in forming the accounting standards , the importance approaches used to formulate local accounting standards & the need to cancel or develop the unified accounting system in Iraq besides activate the local auditing & accounting standards council to issue accounting standards able to save the relevance & Reliable accounting information that serve the decisions of stockholders and others of stakeholders in the incorporate companies , especially the companies listed in the Iraq securities exchange , So this study based partially on analyzing the questionnaire form which has been designed to inquiry the specialists and experts opinion about the accounting standards importance and the need to activate the accounting course in Iraq as to be comply with the new environmental changes from another hand , In addition to determine the specific bodies responsibility in this field , Such as auditing & Accounting standards council as well as Iraqi securities exchange & the commission supervised on , the study has reached to several conclusions & conclusions .
Indicators of government debt is of extreme importanse in economic activity through knowledge of the economic impact of government debt, if the phenomenon is accepted or prepared to dangerous stage by stage, and there fore it can Through these indicators to measure the degree of indebtedness in relation to the economic activity of the Government on the one hand, the governments ability to repay the other hand.
Due to this it inferred that the degree of indebtedness in Iraq specificratio has exceed 60% during the period 1990 – 2002 ntejh lack of political and economic stability of the government, which led to the governments inability to repay the ma
... Show MoreThe research problem lies in identifying the challenges facing spreading the culture of peace in Iraq, and the most important factors of its instability from the point of view of leaders and intellectual elites.The research derives its importance from the fact that the peace imposed by justice leads to a stable Iraq and a prosperous future.
The study aims to identify the most prominent challenges and obstacles created by wars and faced the process of spreading the culture of peace and instability in Iraq, and to shed light on the reasons leading to the employment of the capabilities of community leaders in spreading the culture of peace.The objective of the current research is to identify the challenges of spreading the culture o
... Show MoreCorruption is a phenomenon that exists in all times and places, they appear in the developing countries and in developed countries, and in all political systems. And its repercussions and economic repercussions on the society in which it is rampant, and lead to the undermining of economic development and obstruction, is also working on increasing poverty and unemployment, as well as its role in the worsening of social problems, and political instability. And corruption is deviant behavior is illegal and contrary to the teachings of the religious and moral values. The emergence of this phenomenon is due to several reasons, including political, economic, social and cultura
... Show MoreRheumatoid arthritis (RA), is an autoimmune, and inflammatory disease that is closely related to the destruction of cartilage and bone. DC-SIGN are important types of C-type lectin receptors (CLRs), expressed on dendritic cells and macrophages, and have a central role in regulating innate and adaptive immunity, function as pattern recognition receptors, and as cell adhesion molecules. Recent evidence has demonstrated that DC-SIGN is involved in the pathophysiological of chronic inflammation, so DC-SIGN has been linked to several autoimmune and may play an essential indicator in the pathogenesis and progression of RA. Therefore, the purpose of this study is to determine the serum level of DC-SIGN in RA patients, as well as the level of DC
... Show Morepublishing has become a large space in the field of interactive education and modern pages have become dedicated to the service of the educational effort in this area as the research in this context of the urgent scientific necessities, especially as we consider in Iraq from the new countries in the exploitation of these new technologies and investment possibilities of the information network And the contents of different in the framework of so-called distance education Here lies the problem of research in the possibility of finding scientific solutions for the design of interactive inter active website for students of the preparatory stage in Iraq and to find out the scientific ways to find des
... Show MoreRadiation is a form of energy, its emitted either in the form of particles such as α-particles and β-particles (beta particles including the electron and the positron) or waves such as sunlight, X-rays and γ-rays. Radiation found everywhere around us and it comes from many different sources naturally or man-made sources. In this study a questionnaire was distributed to people working in the field of X-rays that used for a medical imaging (X-ray and CT-scan) to evaluate the extent of awareness and knowledge in estimate the damage of ionizing radiation as a result of wrong use. The questionnaire was distributed to medical clinics in Al-Harithiya in Baghdad, which it’s considered as
SKF Dr. Abbas S. Alwan, Dhurgham I. Khudher, INTERNATIONAL JOURNAL OF ENGINEERING SCIENCES & RESEARCH TECHNOLOGY, 2015
The aim: To examine the efficiency of different concentrations of Dimethyl sulfoxide (DMSO) and glycerol as a cytoprotectants in protection of human sperms during cryopres¬ervation in this technique. Materials and methods: Thirty oligozoospermic semen samples were used in this study. Samples diagnosed according to WHO 2010 criteria. Sheep’s ovarian follicles obtained from local slaughterhouse and prepared by slicing the ovaries and evacuating the follicular fluid and oocyte. Each semen sample divided into six equal parts, and diluted 1:1 with cryosolution contains 5%, 10%, 15% DMSO or glycerol and injected within the emptied follicles. After freezing and thawing, the semen mixture aspired outside the follicles and sperm concentr
... Show MoreThe work reported in this study focusing on the abrasive wear behavior for three types of pipes used in oil industries (Carbone steel, Alloy steel and Stainless steel) using a wear apparatus for dry and wet tests, manufactured according to ASTM G65. Silica sand with
hardness (1000-1100) HV was used as abrasive material. The abrasive wear of these pipes has been measured experimentally by measuring the wear rate for each case under different sliding speeds, applied loads, and sand conditions (dry or wet). All tests have been conducted using sand of particle size (200-425) µm, ambient temperature of 34.5 °C and humidity 22% (Lab conditions).
The results show that the material loss due to abrasive wear increased monotonically with
The main purpose of this study is to investigate the relationship between smoking and increased risk if diseases.
It has been estimated that gland of smoker in the world 3.1 billion smoker . Glands an estimated 4.1 million deaths per day . The proportion of death in developing countries 70% due to relationship between poverty and smoking .
The damage caused by smoking not only no the Alzbn users , but to millions of people around them .
According to medical studies to confirm the relationship between forced smoking and increased risk of heart diseases , lung cancer , and mental diseases . it is surprising
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