The Industrial Banks in most countries in the world plays an essential and vital role in developing the industrial sector due to its effective importance in the economic and social development. The research aims to study the ability of the Industrial Bank of Iraq to the growth and development of the mixed industrial sector companies through loans granted to them. In addition, the research seeks to study credit policies pursued by the Industrial Bank of Iraq to finance the mixed industrial sector companies. The data of the research has been collected from the financial statements of the Industrial Banks of Iraq  for the period 2007-2011, and by means of questionnaire distributed to a sample of the mixed industrial sector companies in

The question of motherhood seems to haunt the works of Kate Chopin, a
nineteenth century American writer. Though a mother-woman herself, Chopin
gives a paradoxical portrait of motherhood in her works. She implies that
motherhood might be a liberating experience for some women as it is constricting
for others. This paper tackles the paradoxical nature of motherhood in Chopin's
novel, The Awakening and other four short stories. In The Awakening, A Pair of
Silk Stockings and Desiree's Baby, motherhood is depicted as a tool of selfdestruction,
while in Athénaise and Regret, it is a source of life-giving.

The research aims to extrapolate the repercussions of the use of expert systems in the work of the external auditor on the quality of audit, as the research problem was that despite the use of these techniques in audit work, there is a problem related to the efficiency and effectiveness of these technological systems used in audit work, the feasibility of their use and the extent of their impact: The quality of the audit process.

The researchers adopted the questionnaire as a tool for collecting study data from a community composed of auditors in auditing offices and companies in Iraq, and the auditors of the Iraqi Federal Financial Supervision Bureau. The number of recovered and valid qu

The problem of the tagged research (experimentation in the works of the artist Muhammad al-Kinani is an analytical study) dealt with the nature of the concept of experimentation and its work in the works of Muhammad al-Kinani. Which adopts the removal of the concept of style and artistic style and takes the experience away from the pattern of repetition The importance of the research comes through the identification of the materials founding the artistic work. The current research benefits the specialists in the field of arts from the students of studies with a new and renewed formulation of creativity. The research objectives shed light on the contemporary experiences of the artist Muhammad Al-Kinani and its importance in benefiting res

We had, in this research, the role of international justice in the mandatory principles of international humanitarian law development (ICJ model), where divided by the two sections: the first, outlining the direction of the international character of the judiciary on the Convention and the principles of customary international humanitarian law.

The second section, which handled the position of international justice in the peremptory norms of international humanitarian law of nature.

In conclusion we dealt with the most important conclusions we reached in this regard, and some of the necessary recommendations in this area.

دور مؤسسات التعليم العالي في تعزيز قيم المواطنة في المجتمع العراقي

   The Standard of reasonableness is considered as one of the objective standards adopted by the English Common law, to determine the standard of the care to be taken by the debtor of the obligation. And to ascertain the realization of the civil liability of negligence, the materialization of which requires four conditions. That is to say,  the imposition of the duty of care to the defendant, the beach of the duty of care, the damage befalling the plaintiff, and the causation or causal link between the tort of negligence and the damage.  It is also worth-bearing in mind that the forms of the  Standard of reasonableness are variate in the English law to meet the different circumstances arising from the variation o

The research aims to shed light on the recent experience in the Iraqi business environment, which is the experience of the merger. To evaluate a recent experience in an important sector of the Iraqi business sectors, namely the industrial sector to enable decision-makers to review that experience to judge the extent of its success and address some of the lapses that experience that by measuring synergies can be judged on the success of the merger experience or not. The research community is the governmental industrial sector. The research sample included six cases of merger (14) companies before the merger. The Holt method was used to predict the net sales and total cost values ​​before the merger as if it were not merged. Th

ABSTRACT

The research aims to study the effect of the commodity dumping phenomenon that Iraq suffered after 2003 on the consumption pattern of individuals, towards the acquisition of non-essential goods (luxury). To achieve our goal we relied on the questionnaire as a main tool for obtaining information related to the research, and it was distributed on a random sample of consumers in the city of Baghdad with 250 questionnaires. The answers of the research sample were analyzed using the statistical program (SPSS). The percentage weights and the factorial analysis method were used also to arrange the variables that affected on changing consumption patterns. The research reached a set of conclusions: