Univesity of Thi-Qar Journal

The study aimed to define the determinants of disclosure in integrated reports and its impact on the quality of accounting information. By applying the method of binary logistic regression to a sample of 40 companies listed on the Iraq Stock Exchange during the time (2017-2019). The study found that, relative to other firms, larger companies that are distinguished by a high degree of governance have more transparency of Integrated reports information, and that such disclosure has a positive effect on the quality of accounting information. At the same time, there was no impact of financial performance on the disclosure of integrated reports. Therefore the findings of the study provide evidence of the Benefits achieved by Iraqi companies as a result of the disclosure of such studies. The study findings also provide data that confirms and supports the regulatory authorities' decisions to requiring additional disclosure requirements for companies

Since the outbreak of SARS-CoV-2, which started in china, Wuhan city, in late December 2019, the pandemic has involved more than 200 countries worldwide. Many countries started to do research and profound studies to evaluate and discover this virus's weak point, hoping to produce a vaccine that might stop or slow down the spreading of the virus. The first wave that hit our country at the beginning of February 2020 was brutal for our health system since we were unprepared to fight back. Beginning of 2021, new variants showed up around the world the alpha variant (B.1.1.7, 501Y.V1), the Beta variant (B.1.351, 501Y.V2), and the Gamma variant (P.1, 501Y.V3) variant. According to the new studies, the new variant is more transmissible than the classic one. This new variant spread from the UK to other countries like Brazil, South Africa, and the Middle East, including Iraq. The variant with the N501Y mutation is more transmissible, causing the spreading of the virus. Our study aims to screen the prevalence of N501Y mutation in protein- binding domain of spike protein in Thi-Qar governorate community, in Iraq. The study included suspected individuals who visited the main isolation centre in Nasiriya city (Al Hussein teaching hospital and Al-Shifa quarantine centre) and from an active survey that involved students and public screening through mobile medical staff visiting from the end of February to the mid of March 2021. Our data included 10628 samples and showed that the prevalence of N501Y mutation in Thi-Qar governorate community was (22.80%) showing a genuine concern regarding the new virus variants. Our current result showed that asymptomatic individuals could be a source of transmissible SARS-CoV-2 with a rate (9.35%) positive for N501Y mutation since they feel they are not sick and do not have any reason to get a test for SARS-CoV-2.

For the six months period of this study (1st January 2016 to 30th Jan 2016), the proportion of acquired infection in Nasiriya diabetes and endocrinology center at Al-Nasiriya province south of Iraq were studied. A non-probability purposive sample of 100 cases, and 10 cases for pilot study were excluded from the sample, which consists of patients who were attending Al-Nasiriya Diabetic and Endocrinology Center. This study Including study 48 male and 52 female. male and female who were diagnosed with type 2 diabetes mellitus. Ages between 20 – 69 years old .
The results referred to the variable relationship between the items which have studied such as : age, gender, marital status, educational level, occupation, monthly income

The study evaluated the effect of some chemical pesticides and plant extracts against hard ticks (Ixodidae) that infested cows and buffaloes.The results showed that Actapoor SL2 % exceeded Mlathion SL1% in delivering the highest mortality ratio, reaching (98.26% and 69.86%) respectively. The highest mortality ratio of Actapoor SL2 % (99.74%) was recorded at a concentration of 5% compared to Mlathion SL1%, which recorded its highest mortality ratio (74.93%) at 100 % concentration. The results showed significant differences among plant extracts in the effectiveness against ticks. The highest mortality percentage (11.82 %) was recorded using chinaberry extract. In comparison, the extracts of Indian Privet and eucalyptus had the lowest mortality percentages of (4.37% and 2.39%) respectively. There were no significant differences with regard to the concentrations and the treatment periods that were used to apply the plant extracts.