In Iraq,  government contributions to the public companies have become a very important aspect which contributes to the survival and sustainability of these institutions as it consider  one of the main sources of funding, if not it consider the basis of funding.

  According to  the vital roles assigned to these institutions to follow up, which usually  include important activities in the national economy, the research focused on studying the field reality of the method used in evaluating the stock of total production and purchases of goods for the purpose of selling the strategic commodities of the General Company for Grain Trade.  As a result, the aim of this study came to came to highlight&n

The research talks about the concept of investment allocations, showing its linguistic and  idiomatic meaning, as well as the objectives for which the investment allocations are based, as well as the benefits of these allocations since it shows types of investment contracts, including: current and fixed assets and commitment allocations.

 The research has been concluded with several results, including the protection of the banks and the investor. The contracting parties focus on specific dates that both parties are obliged to abide by,  the research also shows the jurisprudence provisions for investment allocations, each ruling according to the specific branch.

The study aims to display the scientific benefit offered by modern electronic programs for various scientific research methods, while determining the positive scientific role played by these programs in modernizing the methodologies and logic of scientific thinking, especially with the rapid development of the sciences and their curricula.
These programs link accurately with scientific results. The importance of the study is to provide practical mechanisms to highlight the scientific projection of the electronic programs in various steps of scientific research.
A case study was used for Tropes version 8.4, which analyzes written, audio and visual semantic texts and presents a set of statistical results that facilitate the difficult

The aim of the study is to examine the challenges of financing small and medium enterprises in Iraq and subsequently to proffer solutions to mitigate problems. These solutions are achieved by focusing on the role of accounting information on the financial projects in for example, hotel construction, and by providing the necessary accounting information for the concerned parties to finance these projects. In order to highlight the challenges associated with the funding of small and medium enterprises and the role of accounting information in reducing those challenges, a questionnaire was prepared. As the government authorities are the ones responsible for the accomplishment of these projects, a questionnaire form was distributed in the proje

A mathematical model constructed to study the combined effects of the concentration and the thermodiffusion on the nanoparticles of a Jeffrey fluid with a magnetic field effect the process of containing waves in a three-dimensional rectangular porous medium canal. Using the HPM to solve the nonlinear and coupled partial differential equations. Numerical results were obtained for temperature distribution, nanoparticles concentration, velocity, pressure rise, pressure gradient, friction force and stream function. Through the graphs, it was found that the velocity of fluid rises with the increase of a mean rate of volume flow and a magnetic parameter, while the velocity goes down with the increasing a Darcy number and lateral walls. Also, t

The sport of polo, the game of kings and sultans, is one of the traditional sports that has defied time throughout its long history. It has preserved its historical roots and been able to adapt to contemporary requirements, societal transformations, and temporal and spatial variables. It has moved from an aristocratic sport practiced as a form of entertainment to a professional competitive sport. It attracts many players and millions of viewers, so it is a living model of how sports develop and transform from a local tradition into global sports with organized rules managed by international institutions and with many championships worldwide. Through this, the research objectives were formulated, including exploring sports' origins. Polo in

The legal text in the language of civil law, constitutional law, language of judges, and legal profession is concerned with a legal language and words that are coherently significant

In a common language based on interpretation and diagnosis in the symbols and signs, the subject of Sufism and artistic semiotics is manifested in the construction and intensity of the reading of the text and the dismantling of its intellectual systems.
The emergence of Sufism in its religious features and the spiritual revelations related to the divine love of life in absolute reality, And images and language in a stream of intellectual and artistic unique and harmonious communicates with the subject of the themes of the Arab literature and its implications, but it is separated by a special entity signals and symbols related to the mysticism and worship.
    The unleashing of the imagination and the diagnosis,

The present study is an attempt to show how the three Umayyad poets ; Jarir , Al-
Farazdaq and Al-Akhtal have consciously and skillfully employed in their poetry som ancient
Arab legends ,historical events and wars as they provide atrue image of the values and
customs of the peoples who lived before them .
Their employed , how ever, takes avarying degrees depending, to alarge extent , an the
vast but personal knowledge of each poet the past tradition , and practices . Jarir ,in many
respects out , stands the first , Al-Farazdaq , the second and Al-Akhtal , the third .