The research aims to measure the extent of the impact of Earnings quality in the continuity of the company for a sample of private commercial banks listed on the Iraq Stock Exchange. The research sample included (15) of the listed commercial banks that continue to issue their financial statements for the period from (2009-2018).The research relied on three main models of measurement and on four steps. The first step is to measure the Persistence (Earnings Quality) by Depending the sustainability model. While the second step included measuring the Predictability of accounting profits by deriving the square root of the disparity of the estimation error from the first model Persistence (Earnings Quality), and the third step included

The aim of present investigation was Litilizing cow, sheep and chicken bones that included both hollow and flat to produce fat. The extraction rat was increased propotionally with rising temperature and extraction time for both cow and sheep bones. The lowest extraction rat form hollow and flat bones for cow and sheep was 12.66, 6.55, 6.93 and 7% respectively at 60°C for 3 hours. The highest extraction rat for hollow cow bones was 21.90% at 90°C for 5 houers, values for flat cow bones, hollow and flat sheep bones was 15.04, 16.4 and 12.8% respectively at 100°C for 5 hours. While, hollow and flat chicken bones resulted lowest extraction rate, thus thermal treatment was conducted only at 90 °c and showed propotional increase with incre

The birth of Multiple Intelligence (MI) theory has revolutionized traditional education since the twentieth century. Howard Gardner, the pioneer of this theory, believed that each learner has a unique way of acquiring information. This paper investigates how the New Headway Plus for Upper-Intermediate-Third Edition, a standard EFL textbook in Iraqi universities, can cater to the diverse MI profiles of Iraqi EFL learners. It evaluates the success or failure of senior undergraduates in actively engaging with different learning styles and activities in the classroom. The study maps the distribution of nine distinct modes of MI theory across all 12 Units_ Logic/Mathematical, Verbal/Linguistic, Musical, Bodily/Kinesthetic, Visual/Spatial, Natura

تشخيص عوامل النجاح الحرجة لتفعيل استخدام الحاسوب الشخصي

Transportation problems are considered as a type of operation research problems. In fact, they deal with scheduling transportation of goods from their source to delivery sites in the minimum cost.

Such problems can be solved by the available traditional methods, which include; North-West corner, Least cost and Vogel’s method. As well as if this transportation problem is considered as a linear program it can also be solved by using Simplex method

The goal of the present study is to compare different research methods to provide the optimal and minimum cost.

This study was applied to resolve a transportation problem related to land Transportation Company, w

Abstract
The curriculum is amodern science which reflects the social philosophy and
what it needs . It searches for amothod that limits the knowledge that the
indiridual gets in the society and the sorts of the culture that suits the enrironment
in which they live. It also clears for them their history and their great in heritance.
It has a great in flunce in their mental growth ,and it teacher the students new
roles in the thin king ,and training then on what they have learned . According to
there points the problem concentrats on the mostimpotant difficulties which facer
thestudents in studing Arabic langnage text-books
In spite of the great care that the text taker but it is full of subjects and studies
w

تمتاز التعابير الحربية والعسكرية بعدة ملامح تميزها عن غيرها وتشكل بعض الصعوبات اثناء ترجمتها وذلك لاحتوائها على الرموز والمختصرات اللغوية وتدخل فيها الاصلاحات والعبارات الدارجة بين الجنود. في هذه الدراسة المختصرة حللنا وبينا أبرز تلك التعابير في اللغة الاسبانية وكيفية ترجمتها ترجمة دقيقة الى اللغة العربية. ان الهدف الاساس لهذه الدراسة هو تحليل بعض التعابير الحربية والعسكرية وذلك لأهمية معرفتها. تبين

This study is about awareness of teaching explanation difficulties in the Islamic university from the lecturers point of view. It discussed the difficulties and the traditional teaching methods of explanation. The study concentrated on teaching Islamic studies in general and teaching explanation in specific and set difficulties so as to be treated.

            The study is of three chapters, the first contains the difficulties in several aspects like the educational goals, text contents, teaching methods and styles, students, educational techniques, educational aids and evaluation, it addition to the lecturers of Islamic university colleges in 2009-2

The research aims to show the relationship between the use of automated accounting systems technology and its impact on enhancing the efficiency and effectiveness of the internal control system in a sample of Bahraini universities in light of the rapid changes in the                                       electronic business environment. Automated accounting and its impact on enhancing the efficiency and effectiveness of the internal control system, and it is concluded through the analytical study of the research sample that there is a percenta