Faced economic units face the option of restoring the capital budget annually, and the information provided for the preparation of these budgets, including financial and non-financial aspects have an important impact in the numbers of these budgets, and these units differ in the ability of their own accounting systems to maintain this information. The aim of this research is to investigate the volume of accounting information that is relied on and the reasons for the differences between one unit and another in the various economic sectors in the Iraqi environment.

The most important results of the research is the weakness of the adoption of decision makers in the Iraqi environment and lack of sufficient attention in the decision-

Christianity rejected abortion, since its inception, it took a luck against abortion, although there is no mention of it in the Bible, as there is no explicit text for abortion in the Old or New Testament and that the early Christians considered abortion a sin in all stages, and beliefs included abortion as an act of murder. What is forbidden in the Ten Commandments is “Thou shalt not kill”, and it is understood that killing here is either plundering one’s personal life (suicide) or stealing another person’s life (killing), or stealing the life of a person who has not yet been born (aborting fetuses). Based on the above, it was necessary for individuals to search for (Abortion in the Christian Religion / Descriptive Study) The resea

The aim of this research is to know danger of radioactive isotopes
that are found in samples of drugs traded in Iraqi markets. The
samples are Iraqi Amoxicillin, English Amoxicillin, UAE
Amoxicillin, Indian Amoxicillin, Iraqi Paracetamol, English
Paracetamol, UAE Paracetamol and Indian Paracetamol. By high
purity germanium the activity of the following isotopes 40K, 214Pb,
228Ac and 137Cs is measured and the specific activity was used to
calculate the annual effective dose. Then the calculated annual
effective dose values are compared with the allowable annual
effective dose values of each part of digestive channel. This research
concluded that the measured annual effective dose values are not
dangerous.<

Background: Fractures of the humeral shaft accounting for approximately 3% of all fractures. There is a wide array of good options for their treatment and controversy over the best methods. Although good techniques of osteosynthesis are available, the aim of this article is toemphasize on the benefit and good outcome of conservative treatment for properly selected cases to decrease the cost and avoid the complications of surgery. Method : During the period from February 2011 to June 2012 fifty-five fractures of humeral shaft were treated at orthopedicdepartment in the ALKindyteaching hospital. 22 fractures considered suitable for the study. The patients treatedconservatively by using the‘U’ shaped coaptation slab. Then we shift to POP c

Polypyrrole (PPy) nanocomposites were prepared using chemical oxidation and were combined with manganese oxide (MnO2) nanoparticles. The PPY-MnO2 nanocomposite was synthesized by integrating PPy nanofibers with varying volume ratio percentages of MnO2 dopant (10, 30, and 50% vol. ratio). The structural features of the PPy and PPy-MnO2 nanocomposite were investigated using X-ray diffraction (XRD).  Fourier transfor infrared (FTIR) spectroscopy was used to demonstrate the molecular structures of primary materials and the final product of PPy, MnO2, and PPy- MnO2 nanocomposites. Field Emission Scanning Electron Microscopy (FESEM) showed that the morphology of PPy consisted of a network of nanofibers. Increasing the volume ratios of ma

A general and accurate morphological study was carried out for the species Calotropis procera which belongs to the family Asclepiadaceae. The research included the phenotypic characteristics of the root, stem and leaves the leaves were studied morphologically and anatomically, Flowers, fruits and seeds, as well as the geographical distribution of the genus were studied also. In general, there are no previous taxonomic study of this genus under consideration, according to the available sources and it is the first one has been done in Iraq, perhaps Because of its low prevalence previously, where it was recently noticed its spread in last two to three years ago. Keywords: Apocynaceae, Apple Sodom, Poisonous Plant, Anatomy

The purpose of this study is to describe the extent and nature of informal tenure practices in urban areas in Iraq, through undertaking a rapid assessment in Baghdad city. The UN-HABITAT 2008 publication Secure Land Rights for All discusses the importance of access and rights to land throughout the developing world. Secure land rights are critical to development and poverty reduction, and the greatest challenge in providing secure land rights are in urban areas, where overcrowding can lead to a number of informal tenure practices ranging from individually unregistered or unauthorised housing, to large informal settlements. Access to land is a fundamental basis for human shelter, food production, and other economic activity. Secur

The study area soils suffer from several problems appear as tkhesvat and cracks in the roads and waterlogging which reduces the susceptibility of soil to withstand pressure, this study was conducted on the soil of the Karkh district based on field study that included (6) samples of soil physical analyses contain different ratios of (mud, sand, silt) as percentages (52%, 45%, 3 #) respectively, and liquidity limit rate (39%) Stroke rate plasticity was (20.6%) The rate coefficient of plasticity total (19.2%)0