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

this research concern with material function subject by using it in Baghdad education in formational places , because it considered as one of the most important spaces which needs a material presentation for the interior consistings that shares with prepairing the right mode for thos who use these spaces, regarding to that this research includes four chapters: Chapter one: concern with the research problem represented by the following question: can we use the material to place the hole spaces of information place ? So the aim of the research seems very obvious in functioning the material these places, and to take a close view on the importance of the research the theory , implementation and objective limits also concerning the terminolog

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

ABSTRACT
Threw this research to the following:
1 - Know the impact of strategy Puglia in the collection of the rules of the Arabic language
students at the Institute of preparation parameters .
2 - Know the impact of the retention strategy in Puglia collection rules Arabic language
students at the Institute of preparation parameters .
To verify the status Mmermaa Find researcher Elsafreeten following two hypotheses :
1 - There is no statistically significant difference between the average score for the collection
of the fourth grade students at the Institute for the preparation of material parameters who
were studying grammar strategy Puglia and average grades collectible fourth grade
students at the Institu

The parametric programming considered as type of sensitivity analysis. In this research concerning to study the effect of the variations on linear programming model (objective function coefficients and right hand side) on the optimal solution. To determine the parameter (θ) value (-5≤ θ ≤5).Whereas the result، the objective function equal  zero and the decision variables are non basic، when the parameter (θ = -5).The objective function value increases when the parameter (θ= 5) and the decision variables are basic، with the except of X_24, X₃₄.Whenever the parameter value increase, the objectiv

This study is taken from the doctoral thesis that I prepared in the year 2000 at the University of Bordeaux in France under the title “ Ali bin Abi Talib Imam and Calif “. This thesis was prepared as a continuation of what the French orientalism Louis Massignon wrote about Islam and his student Henry Corbin, who introduced Europeans to Shiism. This study represents the philosophy of dialogue and the unity of the Islamic Emma as one of the most important methods used by Imam Ali.

Imam Ali established the most beautiful, creative, and most complete rules of human dialogue that preserve the unity of the nation’s fabric and preserves human dignity. Imam Ali referred to basic principles foundations to reach this goals, including

The paper deals with the study of the sciences of the Qur’an according to the interpreter, Ayatollah Sayyid Mahmoud al-Talaqani, a religious jihadist figure from Iran. He is the author of the exegesis (Ishraq from Al-Quran), which consists of six parts, which he wrote inside the prisons of the Shah and in exile. Mr. Al-Talaqani agreed with some of the commentators in his positions on the sciences of the Qur’an, and some of them disagreed with others.

The author’s research is dedicated to the actual problem of identifying the linguoculturological and translation features of the glutonic vocabulary both in Russian and in Arabic. It is noted that the vocabulary of the glutonic type is extremely rich and diverse, as it is part of the national and linguistic culture of the Russian and Arab people. In the gastronomic discourse of the Russian people and the Arab peoples, it is represented by various parts of speech. The study of the traditions of food consumption confirmed the rich stylistic possibilities of the glutonic vocabulary, the names of bread in Russian and Arabic languages. It has been established that in modern Russian gastronomic discourse, glutonic lexical units are involved

   The organizations and institutions of the developed countries have given attention to the subject of the knowledge economy by using advanced technology in the function of tax examination because of the important and effective role in ensuring the accuracy of the tax accounting process procedures, But the General Commission of taxes is still using traditional methods in the field of  tax examination which affects the performance of its work. This research aims to explain the level of effect on introducing advanced methods of Economics and knowledge represented by advanced communication technology in the field of practicing tax examination function in the General Commission of taxes, A questionnaire has been used as a mea