Since the beginning of 21^st century, the prices of Agricultural crops have increased. This Increases is accompanied with that increases of crude oil prices and fluctuation of a dollar exchange rate as a dominant currency used in the global trade. The paper aimed to analysis the short run and long run cointegration relationships between prices of some of Agricultural crops imported by Iraq such as wheat and rice crops and both the crude oil prices and the Iraq dinar exchange rate a gained America dollar using ARDL model. The results show the long run equilibrium between they three variable throng the error correction mechanizem. The results also show the significant and economically sound effects of cru

The aim of this research was to analyze the financial reporting requirements of segmental information that stipulated by the Iraqi accounting rules, investigating the extent of it compliance with the requirements of the International Financial Reporting Standard No.8 (IFRS 8) and the Statement of Financial Standards No.131 (SFAS 131). Also the research aimed to identify the segmental disclosure practices in listed corporations on Iraq Stock Exchange (ISX), basing on a hypotheses said that “the insufficient  of Iraqi financial reporting requirements of segmental information affect<

This research deals with what so called concept of The Human Model and how Iraqi Media concerns of this concept practically as it plays a key role in attracting readers, on the first hand. On the second, it is important to shed light on the scientific desire of the Iraqi Media and how it deals with this contemporary trend especially in editorial media.

The importance of the research stems from the fact that it alerts to a new stream of modern trends in journalistic writing, according to many modern Arab and foreign media studies; and to the importance of employing human modeling in dealing with facts, events, issues and problems in various editorial arts within their effective influence in concilia

The study seeks to clarify the role of International Auditing Standard No. (320) of the relative importance in determining responsibility for planning and implementing the process of auditing financial statements and expressing neutral technical opinion through the analytical procedures of the auditor, whose responsibility is to obtain appropriate and reliable audit evidence that helps the auditor to form a general conclusion about whether The financial statements were consistent with the auditor's understanding of the entity. The relative importance contributes to defining the important accounts that help to set priorities for the auditor to set the necessary analytical procedures for these accounts. One of the most important co

The theater benefited from the concept of (hypertext) to create different virtual worlds. The four chapters of the research included the first (methodological framework), the second (theoretical framework) came in two sections (hypertext, its concepts and applications) and (hypertextual space in theatrical performance), and the investigations resulted in indicators, including:
1- Hypertext is interacting interactively, but it is organized by correlation as a basic feature that defines it with different manifestations.
2- The hypertext combines the word with other formative elements that reduce a set of tagged information (word, image, light, shadow, color, number).
In the third chapter (research procedures) (Lord play) was

The study of images in the cognitive field receives considerable attention by researchers, whether in the field of media and public relations or in other humanities. Due to the great importance in shaping trends of public opinion, especially trends that individuals and the behaviors of people, institutions or ideas are determined by forming images that they hold in their minds towards these persons or institutions. Modern enterprises have realized, whether they are governmental ministries and official departments or non-governmental organizations as civil society organizations, the importance of studying the dominant image in the minds of the masses and make decisions and draw plans to configure this image as these institutions wishes.&n

The records of Primary Health Care Centres (Al-Risafa section of Baghdad) were inspected for communicable diseases during the period January-April 2006. There were 8622 recorded cases (the diagnosis was based on a clinical examination and laboratory findings), which were distributed as 4782 (55.5%), 1430 (16.6%), 1604 (18.6%) and 806 (9.3%) for Sadar city, Risafa, A'adhamyiah and Mada'in, respectively. The highest frequency was reported for chicken pox (42.7%), followed by mumps and typhoid fever (20 and 13.7%, respectively), while diphtheria and cholera were not recorded. These three most frequent diseases were further analyzed, and their distribution showed a significant difference (P ? 0.001). April was the month of the highest recorded

Analyzing sentiment and emotions in Arabic texts on social networking sites has gained wide interest from researchers. It has been an active research topic in recent years due to its importance in analyzing reviewers' opinions. The Iraqi dialect is one of the Arabic dialects used in social networking sites, characterized by its complexity and, therefore, the difficulty of analyzing sentiment. This work presents a hybrid deep learning model consisting of a Convolution Neural Network (CNN) and the Gated Recurrent Units (GRU) to analyze sentiment and emotions in Iraqi texts. Three Iraqi datasets (Iraqi Arab Emotions Data Set (IAEDS), Annotated Corpus of Mesopotamian-Iraqi Dialect (ACMID), and Iraqi Arabic Dataset (IAD)) col

The Ilkhanid Mongols (651-756 AH / 1253-1355 AD) were interested in urbanization and construction in keeping with civilized countries and to have an architectural imprint that competed with the neighboring nations. The Ilkhan Öljeitü Muḥammad Khudābandeh (703-716 AH / 1303-1316 AD), known for his love of building and construction, wanted to have a capital that would immortalize his name and history, so he ordered its construction to compete with contemporary cities, and he summoned workers and engineers from all over the world to contribute to its construction. The city has several educational and service institutions such as schools, ribats, khanqas, mosques, hospitals, markets, and baths, as well as a mausoleum for him, which

Everywhere carriers incur a measure of liability for the safety of the goods. Carriers are liable for any damage or for the loss of the goods that are in their possession as carriers unless they prove that the damage or loss is attributable to certain excepted causes. Damaged and lost items can unfortunately be a common problem when shipping freight. Legal responsibilities arise due to loss or damage during transit while cargo is in their care. This study intends to investigate the nature of the liability of the maritime carrier when this liability is realized, and the extent to which it can be paid or disposed of given the risks realized from the transportation process, which may result in damage or loss of the goods, and the damag