Talking about Turkey joining the European Union does not mean a few conditions implemented by Turkey Vtostagib Europe torequest or do not respond, it is a further and much deeper than that, The issue is of historic proportions, cultural, and political develop a European identity itself to the test, and determine the future of the continent and the entire region for generations to come, and has repercussions economic, social and cultural scene to lend further complexity, some of what is important and beneficial to both parties, some of which deepens the fears of both. Here we can point out the fear of invasion of Islam to Europe, which is a real fear belong to the type of phobia disease produced by the categories of right-wing Christian a

                The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necess

Besides the role of state institutions that come in the forefront of their priorities and obligations to provide security and development of the economy and reduce the unemployment rate and the reduction of inflation and improving education, health and others, the Community Partnership At frames what has become known as the institutions of society civil-with the state does not eliminate the role, but rather complements its role ; it is the role of civil society partner and an extension of the role of the state in the face of challenges and crises, but it may be sometimes a race role in addressing social, political and economic issues of the role played by the state, not complementary.
The highlighting the specificity of the relationsh

The variables of quantitative and qualitative Population role in the economic development process and it was said the human center of development and population is the goal of development and its tool , and Iraq suffers from problems in the economic growth and the standard of living and development in general, and if I want him evolution and development sectors must pay for these demographic changes especially , to study and that invest Pmaasb in the interest of the man
The study of the demographic situation in Iraq and at the provincial level to track paths demographic change and its impact on the entry of Iraq to the demographic window due to the change in the age structure of the population and how to use them and invested well in

Ping message focused on highlighting the fact commodity trading in Iraq, and increased exposure to world merchandise trade imbalance, which dominate Iraq's foreign trade major commodity is oil, and therefore the inability of Iraq to control financial revenue as a result of the fluctuations in the international market, the shortage of commodity products will lead inevitably to the weakness in the ability of the local market to meet the internal demand and due to the lack of flexible production machine For agricultural, industrial and economic sectors are responding to changes in the domestic or external demand which will open the door to merchandise imports to invade these markets, since the adoption of the Iraq oil exports,

Iraq has suffered since 1991 from international sanctions imposed on it by the dictatorial regime that existed at the time, invading Kuwait, which led to the decline of the status of Iraq and the isolation of international and regional (Arab) and clear Iraq as a strange entity living within its regional environment, after April 2003 did not change much In fact, there were no signs of détente before the Arab League summit in Baghdad in 2011, and the signs of a break in the stalemate in inter-relations over the past years have become evident. Disruption and refraction was not high (Islamic Republic of Iran, Turkey, Syrian Arab Republic, Hashemite Kingdom of Jordan, Saudi Arabia, Kuwait). Each side is governed by perceptions about Iraq, es

The period of the reign of King Ghazi saw many disorders in most parts of the country and the management disrupted and imbalanced, besides tribal unrests and political conflict and collision with British interests, Such as bad management in some regions and loss of government control over some administrative units, due to the position of the weak governments towards these problems, so it was necessary to change these Governments and Ministers to solve such problems. In contrast, the Iraqi government has focused on the army as the basis for a strong state and the protector on the existence of an external threat for the safety of the country, King Ghazi has helped in the development of competencies of the military, bringing the officers ex

العراق والوكالة الدولية للطاقة الذرية 1990-2003

Abstract The study aimed at demonstrating the reality of sectarian coexistence in Iraq, which was characterized by the tolerance and coercion caused by the successive government policies to govern Iraq and to this day. The study was based on the hypothesis that coexistence between Islamic sects in Iraq can be achieved as long as there are strong bonds linking its components, and these bonds can produce coexistence between the sects based on peace. The study concluded that the hypothesis is correct, in addition to drawing a set of observations aimed at identifying weaknesses for advancing them through the adoption of mechanisms that address these weaknesses to yield towards a genuine peaceful coexistence among Islamic sects in Iraq.

       The present study was performed to spotlight the potential role of soil bacteria in the Al-Rumaila oil field as a bioindicator of heavy metals pollution. For this purpose, nine soil samples were collected from different sites, with 20cm depth, to assess the pollution status depending on the total and available concentrations of heavy metals.  The result indicates pollution of the studied soils with the following metals: Cd, Cu, Fe, Zn, and Pb. The mean of total concentration for all studied metals was higher than the allowed maximum limit based on the international limit:(3.394, 3.994, 39.993, 8844.979,150.372, and 103.347 µg/g), respectively. While measuring the total Metal concentration is important in determining the de