Beta-thalassemia major (β-TM) is inheritable condition with many complications especially in children. The blood-borne viral infection was proposed as a risk factor due to recurrent blood transfusion regimen (hemotherapy).

Planning budgets are one of the methods used by the administration in controlling the elements of costs represented by (direct material costs, direct wage costs, and indirect manufacturing costs), and their importance lies in that they reflect what the activity of the economic unit should be in the future. In order to achieve the objectives of the economic unit and to solve this problem, the research was based on the following hypothesis (the role of planning budgets in controlling the elements of costs). , and thus the ability to reduce these costs and thus achieve profits by increasing sales and increasing market share, and the need to urge the state to support the company and the manufacturing sector, which helps and contributes

The research aims to highlight on the behavioural approach in accounting, and clarify the behavioural implications of the main activities of accounting, and clarify the concept of information inductance within the framework of the behavioural approach and its impact on preparing financial statements. And that the impact of financial information on the behaviour of investment decision-makers, and to achieve the goals of the research, the researcher prepared a questionnaire according to Likert five-step scale, and he took into consideration in preparing it in line with the characteristics of the study community, and that the target community for this questionnaire is the investors in the Iraq Stock Exchange. The researcher reached

One of the management accounting tools is responsible accounting. In this system, the organisation is divided into responsibility centres that help to connect an individual performance responsible to perform through a combined system of reports according to the implementation of the mechanism of exception tools which gives assistance in planning. The exploitation of the organisation's available resources is achieved through the application of responsible accounting. Also, the best exploitation will lead to the provision of low-cost products through the disposal of all types of waste or loss during the cost centres. By providing products at a lower cost and satisfying the wishes of the needs of customers, the result reflects the competitive

Designing cloth is a part from culture and civilization of the area of every state to prove its being in all times because it is grown with Man to establish both goals: usefulness and beauty.It is necessary that designer puts in his mind the importance of the designing sources that he derives his designs from , because those sources are also important in that time especially :The Iraqi Ancient Civilization , the Islamic Civilization and Iraqi Folklores . Not to use the cloth sources that doesn't have well known roots in addition to lacking of elements and bases of balance in its different aspects. In conclusion to that studying research subject comes. (Balance Role in designing cloth curtains) The idea or the problem of the research is t

Khadija Al-Hadithi was known for her love of the Arabic language. She was a distinguished and serious phenomenon in Arabic science and culture. She was born in Basra Governorate, one of the ancient and important cities in the history of Arabic grammar and one of the centers of the intellectual and scientific movement. The Basra Grammar School emerged there and made numerous achievements in the field of Arabic linguistics that remain an important source for students of the specialty.

Abstract:

  The research aims to diagnose the relationship between the environmental tax and the development of the sustainable social dimension, where the environmental tax is considered a tool in promoting sustainable development according to its economic, social and environmental dimensions through the application of legislation and instructions for environmental protection, and that imposing an environmental tax will have a clear impact in achieving the dimensions of sustainable development and compliance With regard to the social dimension, the research relied on the financial data for the years (2019-2022) in obtaining information. The research reached a set of results, the most prominent of which was

Forty different samples (water and soil) were collected from different places in Iraq and Syria. Only (6) isolates showed the ability to grow and utilize agar as a sole source of carbon and energy. Morphological, cultural characterization and biochemical tests confirmed that These isolates belonging to genus Pseudomonas (HK1-HK6) .Plasmid profiles results showed that these isolates were harbored (2 -3) small Plasmids . HK1 isolate was selected because of its efficiency and ability to grow in high density on agar media for transformation and curing experiments, these were checked by transformation experiments after their expression in E. coli MM294. The genes responsible for agar utilization were located on thes

Augmented Reality (AR) is one of the technological developments in recent years that uses the real world as a basic pillar and enhances it by overlaying virtual objects created by computers. The study provides an overview of the use of augmented reality technology in meeting one of the most important requirements of cultural tourism: highlighting cultural and historical heritage. Accordingly, the research problem concentrated on the lack of local literature associated with the use of augmented reality in cultural tourism. It aimed to fill this gap by building a knowledge base and demonstrating the potential of augmented reality in this field. Hence, the importance of research in drawing the attention of tourism practitio