research objectives to:
1. identify the social, economic and cultural factors affecting consumption.
2. detect the consumption culture among the population in the city of Erbil.
3. Identify the GATT consumer protection and rights.
The most important results:
1. that there is variation in the answers of respondents about keep up with modernity in the basic consumption (necessary), it swallowed the proportion of yes answers about keep up with modernity in food consumption (72%), and is an indication of growing consumer awareness of the individual in the side of nutrition. The clothing on the side of the proportion of yes answers amounted to (85%), in the health field note that the percentage of yes answers (83%), who are abr

The influence of culture on accounting systems and practices, including financial reports and accounting information through the values ​​identified by Gray and derived from social-cultural values, and the four accounting values ​​were derived from generally accepted accounting principles represented by (Conservatism, Uniformity, Secrecy, and Professionalism). Important and significant in maximizing financial performance, and measuring the extent of the role of these values ​​in improving financial performance through attention to the values ​​of accounting culture, this research

The Early – Middle Miocene Ghar and Lower Fars sedimentary succession at the representative oil-well Nu-18 of the Nahr Umr oil field south Iraq; is taken by this study to investigate the sedimentological to reservoir rock facies buildups and related reservoir zonation; as first rock-typing attempt for the both formations. The sedimentological characterization of the Early Miocene Ghar formation is mainly comprised by successive buildups of sands-gravels and sandstones, whereas; the Middle Miocene Lower Fars formation is started by limestone, limestone-marly/marl anhydritic, upgraded into interbedded-series of marl and anhydrite facies, with less-common occurrences of thin-sandstone interlayers, terminated by marl-sandy-secti

In the last years, a new technology called Cloud computing has been developed. Empirical and previous studies, commonly examined in business field and other domains. In this study, the significant factors that affecting the adoption of cloud computing have been examined using a frequency analysis that have been explored by the previous studies. The results showed that the most effected factors were relative advantage which followed by security and privacy, complexity, innovativeness, and external support. In this study the model of technology organization-environment was used to examine the significant factors that affecting the adoption of cloud computing.

Abstract: The research aims to assess the level of readiness of the Information and Communication Technology (ICT) infrastructure for business continuity at Earthlink Telecommunications and Internet Services Company in Iraq, in light of the requirements of the international standard ISO/IEC 27031:2025. The research adopts a case study approach as an appropriate methodological framework for understanding and analyzing the organizational and technical complexity inherent in telecommunications sector organizations. To achieve the research objectives, a set of integrated data collection tools was employed, including field interviews with technical and administrative staff, a review of organizational documents and approved policies, as well as d

This comprehensive review examines the efficacy and safety of tumor necrosis factor-alpha (TNF-α) inhibitors in treating various autoimmune diseases, and focuses on their application in Iraqi patients. Elevated TNF-α levels are linked to autoimmune disorders, leading to the development of anti-TNF-α therapies such as infliximab, etanercept, adalimumab, certolizumab pegol, and golimumab, which have gained FDA approval for conditions like psoriasis, in¬flammatory bowel disease, ankylosing spondylitis, and rheumatoid arthritis. While these therapies demonstrate sig¬nificant therapeutic benefits, including improved quality of life and disease management, they also carry risks, such as increased susceptibility to infections and pote

Abstract Iraq has an important place in the regional and international balance, and the competition among countries has increased in rapprochement with Iraq, not only for its geography or its privileged location, but because it has many other components that make regional and international countries want to strengthen their relations with it (Regional and international powers). In addition to that, Iraq has become increasingly important for these international and regional powers after its victory over the terrorist organization (ISIS), which proved an important fact that Iraq represents the most important pillars in the international balance.

The multi-dentate Schiff base ligand (H2L), where H2L=2,2'-(((1,3,5,6)-1-(3-((l1-oxidaneyl)-l5-methyl)-4-hydroxyphenyl)-7-(4-hydroxy-3-methoxyphenyl)hepta-1,6-di ene-3,5-diylidene)bis(azaneylylidene))bis(3-(4-hydroxyphenyl)propanoic acid), has been prepared from curcumin and L- Tyrosine amino acid. The synthesized Schiff base ligand (H2L) and the second ligand 1,10-phenanthroline (phen) are used to prepare the new complexes [Al(L)(phen)]Cl, K[Ag(L)(phen)] and [Pb(L)(phen)]. The synthesized compounds are characterized by magnetic susceptibility measurements, micro elemental analysis (C.H.N), mass spectrometry, molar conductance, FT-infrared, UV-visible, atomic absorption (AA), 13C-NMR, and 1H-NMR spectral studies. The characterization of the

Diabetes is a complex set of diseases require continuous medical care, to control blood sugar and prevent complications is .The aim of this research is to determine the effect of administration of   L carentin to diabetics on the   lipid profile. The research was conducted on sixty diabetic patients were selected from endocrinology and diabetes center / Al-Rusafa, within selected criteria. The patients divided into 3 groups (control group of healthy people and two groups of patients with diabetes who were on metformin and glibenclamide, one group took a L  carnitine in a dose of 1000 mg twice daily and a group dealing with a placebo for a period of 3 months continuously). The study found that patients who took Lc