This paper deals with aesthetic and a sitting position in contemporary Iraqi sculpture and studied this situation, an analytical study to reveal how to employ them in aesthetically pleasing work of art has been research in a sitting position to a lack of technical library for such research, this study includes four chaptersChapter I contains the research problem and its importance in terms of the released address and its objectives in the detection of this situation, how to employ the HDL research is to detect how the aesthetic of the Employment sit position and limits Find business is bronze and stone-dimensional exclusively carried out from 2000 to 2009 AD.Chapter II included the Framework theory and previous studies and with three Inv

   Deficiencies in revenue-related accounting standards, including American accounting standards as well as international accounting standards, prompted the issuance of the International Financial Reporting Standard IFRS 15 "Revenue from contracts with customers" as part of the convergence plan between the FASB and the International Accounting Standards Board (IASB) according to the requirements of The joint venture between the two councils, whereby the standard aims to define the basis for reporting useful information to the users of the financial statements about the nature, amount, timing and uncertainty about the revenues and cash flows arising from a contract with the customer, The standard is base

The aim of the research is to identify the suitability of a patrol model in evaluating the financial performance of Iraqi banks. The financial reports of five Iraqi commercial banks were approved as a sample for research for the period from 2015 to 2020. The most common financial ratios were adopted for the purpose of measuring the five elements of the model, which are capital adequacy, profitability, credit risk, bankal efficiency and liquidity. The results showed the possibility of using the PATROL model in evaluating the performance of Iraqi banks, as it gave a realistic image of the reality of Iraqi banks in terms of high capital adequacy index and high liquidity, as well as fluctuation in profitability index, not to mention the prob

Purpose: The study aims to investigate the extent to which material and non-material requirements are available in applying budgeting programs and performance in Iraqi governmental companies that are not aimed at achieving profits. whose activities are limited to providing services of public interest. This is done by studying the extent to which the requirements of each stage of preparing the programs and performance budget can be met.   Theoretical framework: The process of evaluating financial performance is the main objective of all economic units, whether they are governmental or private economic units. Budgets contribute to the evaluation process by analyzing deviations in the application. The study includes an analytical pres

The problem with research lies in hiding the Hanbali approach in building long and short travel provisions, as well as hiding some provisions relating to short travel that are not provided for by the jurists of Hanbali (in their books).

The research aims to demonstrate the approach and standards on which they based the long and short travel provisions, as well as to reflect the provisions of some of the issues that are silent on long and short travel, with evidence and significance.

The research included a preface and two researches, the researcher in the preface talked about the reality of long and short travel, in the first research on the approach of ha

After the fall of the Iraqi regime in the 9th of April 2003, and after the disintegration of the country, political and party political chaos that had never been witnessed before, has now taken over. In the past 2 years, the American military forces had a primary role in spreading this chaos and disorder by applying a set of wrong measures and policies. This chaos that is still affecting the iraqi people was completely ignored by the USA even 2 years after the occupation, no serious steps have been taken in order to bring back order and security, on the other hand, most of the government institutions and its forces were disintegrated, along with the decision made by Paul Bremer of dismissing all the iraqi journals and the workers of the

Lawful protection of the human gene conceded a moral concern regarding the future of existence human. After the discovery of the human genetic map, scientific experiments and research related to the human gene increased, negative applications of genetic engineering  in particular that violate essential human rights,  the right to human dignity to be specific. These practices represent actual challenges to the existence and diversity of current and future generations. Therefore, the presence of legal rules at the domestic and global levels is an absolute necessity to prohibit these threats and determine civil and criminal accountability for those who infringe any laws related to this issue.