Iraq enjoys many factors and ingredients that made it “affect and be affected at the same time” by the American-Iranian conflict from the “strategic geographical position” adjacent to Iran as an important point and that Iraq has been part of this conflict since the last period which witnessed the outbreak of the first Gulf War  (1980-1988)  because of border problems and a dispute over Shatt al-Arab, and what followed after that, specifically from 2003 when the United States of America and its allies occupied Iraq’s lands and made a political change by the destruction of its security and military institutions. It increased the importance of Iraq in being a subject of competition between the competing parties in exploiting the

This article investigates Iraq wars presentation in literature and media. The first section investigates the case of the returnees from the war and their experience, their trauma and final presentation of that experience. The article also investigates how trauma and fear is depicted to create an optimized image and state of fear that could in turn show Iraqi society as a traumatized society. Critics such as Suzie Grogan believes that the concept of trauma could expand to influence societies rather than one individual after exposure to trauma of being involved in wars and different major conflicts. This is reflected in Iraq as a country that was subjected to six comprehensive conflicts in its recent history, i.e. less than half a century; th

The research consists of four chapters, and the research aims to uncover the melodic and rhythmic aspects of the Iraqi Sufi chanting (Thalilah as a model) as one of the models of Sufi chanting in Iraq that is held at the tomb of Sheikh "Abdul Qadir Al-Kilani". As for the temporal limit of the research, it is from 2011 to 2012.
The researcher selected two samples for the research sample:
1. Separation of the Thalilah of the Prophet Al Adnani
2. Separate the chanting of prayers
According to the musical analysis, the researcher prepared the search tool, which consisted of eight paragraphs, for a special standard system in line with the research objectives. The validity and reliability of the instrument was verified by experts to

134 samples of plants and animals wastes were taken from three different regions outside Baghdad and three different regions in Baghdad. 24 cellulolytic isolates fungi AO, C1, TH1, AN1, R1, TV, PG, AF, B1, L1, AP, TH, AP1, AN3, AO2, A, A1, C, F, AO1, C2, F1, CL and AP2 independent were chosen out of 48 selected fungi. The best optimal conditions for growth were 30ºC and pH 7. The isolates were identified and screened according to the colony diameter, biomass and density of spores in addition of capability to produce the hydrolytic enzymes for cellulose.

The development of Japanese society passed through long historical stages and as a result of the bitter experience of Japan in the Second World War and its exhaustion, it was able to build a modern modern state after 1945. Japan is a country of culture, civilization, science and technology, a country that appreciates the value of solidarity work. And the role of active civil society. This is what makes us in Iraq stand and draw their experience in the advancement and development, especially that they also passed bitter political stages, Iraq today passes through the most historical periods of forestry through its historical heritage in terms of the existence of complex social problems, the US occupation of Iraq in 2003 highlighte

This research dealt with the impact of internal control on tax performance using balanced scorecard indicators because of its special importance in improving tax performance and reform. The internal control system is a safety valve for senior management in all organizations, it plays an important role in the regularity and development of work and the fight against corruption To provide reliable and accurate data and information, follow up on compliance with laws, regulations and instructions. The aim of this research is to demonstrate how control affects tax performance and how to adapt internal control components to improve tax performance. In the General Authority for taxes and its branches,. The research resulted in a number of conclu

Our research deals with the role of theatrical decoration in creating visual thumbs and the effect achieved as a result in the theatrical presentation in terms of supporting the idea of centralization of the dramatic construction of the show, as the researcher emphasizes that this topic has begun with a new horizon removed many technical concepts and knowledge in the theater.
Horizon knowledge and discoveries based on the structures of light and sight to achieve an existing transformation from steel to ethereal. According to these new concepts, systems other than those based on old methods of presentation have been formed.
In light of this, the researcher divided his research into:
First: the problem of research and the need fo

Abstract In light of the changing conditions that prevail in society, and the intense competition that institutions and countries are forced to face, especially after the opening of markets, and the transformation of the world into what is called a small village, entrepreneurship has emerged as an important tool for dealing with the developments of societies, whether it is related to individual business projects or Economics for national business, leadership was the key to any driving force towards achieving growth. Today, women are no longer captive to a specific orientation, but rather all horizons and fields of work have been opened to them, and they have been able to occupy the most important economic, voluntary, service, and

Banks are considered the main basis of financial sector ,so they must be submitted to sound and strict regulatory system and so as to ensure their operations and according to instructions and regulations , in order to maintain the integrity of the banking sector and financial sector in general .One of the importance regulatory tools that are adopted by the Iraqi Central Bank to control over the banks an financial and periodic statements that are provided by the banks in accordance with planned schedules .The financial statements of the banks must reflect clearly and accurately financial situation and the result of their activities during the period in which they represent to achiveing its purposes.So it has the goal of Search is statemen

The influence of culture on accounting systems and practices, including financial reports and accounting information through the values ​​identified by Gray and derived from social-cultural values, and the four accounting values ​​were derived from generally accepted accounting principles represented by (Conservatism, Uniformity, Secrecy, and Professionalism). Important and significant in maximizing financial performance, and measuring the extent of the role of these values ​​in improving financial performance through attention to the values ​​of accounting culture, this research