الاحداث السياسية في العراق بعد 2003 وأثر الانتماء والوعي في التشكيل العراقي المعاصر

 The aim of this research is to identify the extent to which the Conventional and Islamic banks are committed to implement the requirements of the corporate governance in its financial reports. In addition to its commitment to transparency and clarity in dealing with the shareholders and stockholders to protect their interests and to determine the impact of the commitment of the corporate governance on assessing the financial performance of the conventional and Islamic banks that participate in Bahrain Stock Exchange.

This research is aiming  to analyze the impacts of the current budget in Iraq by using  the Government Finance Statistics Manual (GFSM) , the research is based on hypothesis: (There is an impact on the using of the Government Finance Statistics Manual (GFSM) In public budget in Iraq) .This hypothesis was demonstrated by using the questionnaire, a number of conclusions were reached, the most important being the lack of terminology adopted in the government accounting system and the Iraqi financial and accounting manual as a result of their adoption of the monetary basis for the lack of accounting terminology that meets t

The aim of the research is to measure the length between the variable the efficiency of the tax examiner with its dimensions represented by (scientific questions, practical process (experience), training and development, impartiality and independence, ethics of the profession) and the approved variable discovering the artificial adaptation of profits, and the degree of arrangement of those dimensions its importance and priority, and the research problem has been identified  In a main question that is there any effect of copying the images of the image examiner in discovering the adaptation, the financial statements and reports of the companies (X, Y) and the banks (A, B) were relied on in the interpretation of the results, t

 The current research aims to study social capital and its effect in enhancing the psychological empowerment of workers through the two variables of social capital within its dimensions (structural, relational, cognitive) and the variable of psychological empowerment within its components (ability, meaning, personal will and influence). The questionnaire was used as a main tool in the collection of data and with data collected from a sample of 168 employees in the Municipality of Samawa Municipality, which is part of the Ministry of Construction, Housing, Municipalities and Public Works. The results of the research (The impact of social capital in enhancing the psychological empowerment of workersApplied research in the Dire

Heavy metals are currently of much environmental concern. The contamination by heavy metals in plants and water is one of the major issues to be faced throughout the world. This research is tried to estimate levels of heavy metals in vegetative crops and soil irrigated with well water (as alternative source for irrigation). Samples of well water, soil and vegetative crops were collected from agriculture fields at Al-Dora district in Baghdad. Physico-chemical parameters (pH, EC, TDS and Salinity) were measured for water and (pH, EC and salinity) for soil samples. Estimation of Lead (Pb), Nickle (Ni), Zinc (Zn) and Iron (Fe) concentrations in water, vegetable crops (Raphanus sativus, Apium graveoleus, Beta vulgaris, Allium ampeloprasum, Le

  The study includes histological structure of  digestive tract of  Liza abu , Anatomical results found that the digestive tract occupied the largest part of  abdominal cavity ,  the mean gut length was (45.5) cm and relative gut length was (2.9) .  esophagus was a muscular tube length (1.5) cm , esophagus wall containing longitudinal  straight unbranched folds numbering (9) . Histological study  results found that the esophagus composed of four tunica : mucosa , submucosa , muscularis and serosa . The results found that the mucosa consists of three layers : epithelium , lamina propria and muscularis mucosa . The epithelial layer was stratified squamous epithelium thickness (139.1) µ containing

              Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re

The military presence in the Gulf region after the British withdrawal from it in 1971 was one of the most important pillars of the American strategy to climb the ladder of global leadership, as the geostrategic features that the region enjoyed provided factors of controlling energy sources and global trade routes. The United States of America guarantees Western Europe and Japan the process of access to energy sources and the exclusion of its opponents from the region, especially the Soviet Union, and the growing American military presence in the Gulf after the invasion of Iraq in 2003. On the other hand, the region experiences many contradictions, some of which threaten its security, such as the exacerbation of disputes between its count