This study aims to identify the role of forensic accounting in the Iraqi environment, banking stability, and to achieve this goal, we used the field survey method, as it is the most appropriate for studying the phenomenon in question and achieving its objectives.

Where we selected a sample consisting of (50) male and female employees, distributed among five private banks in Baghdad governorate, namely (Ashur International Bank, Development Investment Bank, Iraqi Middle East Investment Bank, Hammurabi Commercial Bank, Khaleej Commercial Bank), and the questionnaire tool was applied to them Designed for this purpose, which consisted of

This study aimed to explore The Degree of Practicing of the Sixth Primary Social Studies’ Teachers in Iraq for the Principles of Active Learning from their Point of view

The study society consisted of 230 male and femalesocial studiesteachers’ subjects for the sixth primary grade in Al-Anbar General Directorate of Education. 160 of them were selected to represent the sample of the study with a percent of (70%) from the original society. To achieve the aims of the study, the researchers prepared a questionnaire consisting of (43) items which represented the active learning principles. The validity and stability of the tool were verified. The researchers used the descriptive approach to suit the objectives of this study. &

      Mukdadiya Formation represents one of the formations that cover a huge area of Iraq. It contains several clastic deposits, such as sandstone, siltstone, and a noticeable amount of gravels. The gravels are considered as the hallmark to differentiate between Injana and Mukdadiya formations. Therefore, the current study focused on these facies to determine the petrography, paleontology , and origin of Mukdadiya deposits. The results of SEM-EDX and XRD analyses showed two types of gravels, namely the siliceous and lime gravels. The highest percentage of gravels belonged to the sedimentary origin (limestone). The elements of Si, Ca, and Fe represented the common elements that formed the studied gravels. The pale

     The research aimed to study the vaccination efficiency against the emerging virus SARS-CoV-2, which includes Pfizer, AstraZeneca and Sinopharm vaccines that  are  used exclusively in Iraq, by measuring the level of immune cells CD4⁺ as well as vitamin D3 using ELISA technology. Taking  serums  were taken from vaccinated individuals: 20 uninfected before individuals who got a vaccination and 20 people with prior infections who had the vaccine (for each type of the three vaccines). Samples were collected 21 days following the second dose as well as 3 to 6 months thereafter. The results showed that the most effective vaccine was AstraZeneca  and  the results of T-cells were the highest compared to Pfizer and Sinop

 Since there is no market for bond issuance by companies in the Iraqi market and the difficulty of borrowing, companies must resort to proprietary financing to finance their investments. However, in the framework of the literature of financial management, the type of financing used by the company sends signals to investors and therefore reflected on the market value. Therefore, the problem of the study revolves around the variables of the study (Equity financing within the framework the signal theory, price of common stock in the Iraqi market).     

The study aims to verify the impact of the capital increase through the issuance of new stock on the price of

The seismic reflection and gravity data were used to detect the tectonic boundaries in Kut-Hai-Fajir and surrounding areas, central Iraq. The depth maps of Dammam, Nhr Umr, and Sulaiy, formations were constructed and used to detect some boundareis in the study area. The residual gravity map and Total Horizantal derivative (THDR) also used to detected the tectonic boundaries. It is obtained that most boundaries or faults found in the deep formations; while some of them showen in the shallow fomations. The faults or boundaries obtained from gravity intrpretation mostly coincied with the deepest formation boundaries. Generally, the grvity anomalies conform the morphological feature locations within the depth maps of the formations. Many lon

The sequence in the upper part of the Balambo Formation is composed mainly of limestone alternating with marly limestones and dark grey shale in the Bosheen section (eastern Sulaymaniyah, northeastern Iraq) and has been studied in terms of its rare earth element (REE) content. The REEs are very low compared to modern marine sediments. They are depletion in LREEs, and enrichment in HREEs and (La/Yb)_N in the studied rocks, indicating that these sediments retained the REEs pattern of marine waters. The negative Ce anomaly reflects direct sedimentation from marine waters under anoxic conditions with the contribution of terrigenous clays. The positive correlation of ∑REEs with Al, Ti, and Y, and the negative correlation of ∑REE

Abstract

That Iraq's dependence on the revenues of the oil product in financing its development programs and growth rates , Making the economy affected by external forces represented by fluctuations in crude oil prices in the global market, Which is directly reflected on the performance and efficiency of the Iraqi economy.

The study adopted its objectives to analyze the time series for the period (1988 - 2015) through the use of standard and statistical methods, Four standard models were estimated to reach those targets, Where the results of the stability test showed instability of most variables at their original level, But to achieve stability when taking the first differences, While the result

تحتل أدوات السياسة المالية (الإنفاقية والإيرادية) مكانة مهمة بين أدوات السياسات الاقتصادية الأخرى لما تتمتع به من تأثيرات اقتصادية واجتماعية على مجمل النشاط الاقتصادي .

     وفي بحثنا هذا سنركز على الآثار الاجتماعية لأدوات السياسة المالية (الإنفاق العام والإيراد العام) لما للتنمية الاجتماعية من أهمية متزايدة في عالمنا اليوم خاصة فيما يتعلق بمقوماتها غير المادية المتمثلة في خدما