The current study is concerned with presenting a descriptive study of the history of the city of Astrabath in the sixth century AH. The problem that the research tried to answer is represented in the investigation of historical news, and the study of the most prominent cultural aspects which characterizing that city. The research also aims to reach the geographical location of that city, its name and its suburbs. The importance of the research lies in the knowledge of everything related to the role of the civilization of Astrabath, as well as tracing the entry of the Arabs to it, so that it became a cultural, economic and scientific center and its historical role in the sixth century AH. The research reminde us with the scientific role o

In this paper all possible regressions procedure as well as stepwise regression procedure were applied to select the best regression equation that explain the effect of human capital represented by different levels of human cadres on the productivity of the processing industries sector in Iraq by employing the data of a time series consisting of 21 years period. The statistical program SPSS was used to perform the required calculations.

                The research aims to shed light on the importance of forensic accounting and its role in winning compensation claims against the company because of the ability of the forensic accountant (the judicial expert) to interpret and analyze the data. The research community represents the insurance companies in Iraq. The research sample was represented by the National Insurance Company. Coverage of the theoretical and deductive approach in covering the practical side, based on the financial records of the National Insurance Company for years of research.One of the most important conclusions reached by the researchers was that forensic accounting has a role

This research seeks the effects of dubbed Turkish TV series on Iraqi audiences. The chosen sample is about 600 Iraqi students at Baghdad and al-Anbar Universities. This study consists of four sections: section one deals with the theoretical framework of the study. Section two studies the dubbed Turkish TV series. The third section explores the role of mass media in forming tendencies, and the last section seeks the field study by analyzing the tendencies if Iraqi viewers of these series.
The goal of this study is to know the role these series played in affecting the behavior and attitudes of Iraqi people and how it can change their morals.
The research ends with the number of results like the negative effect of these series on the

The research aims at recognition of The rate of performing tasks done by the scientific committees in the scientific departments in the University of Baghdad, within the evaluative perspective of the departments’ Heads. To find any statistically significant differences in the responses of the research sample to the rates performance of the scientific committees in scientific departments in the University of Baghdad, within the evaluative perspective of the departments’ Heads, according to the two variables of the social gender; male and females, and field of specialization of Scientific and Humanities. The research sample consisted if (107) heads of the scientific department in the University of Baghdad. The researchers designed a

Background: Preoperative radiographical assessment of the maxillofacial lesions is of a great importance in guiding the surgeon during surgical procedure in reducing post-operative complications. This study highlighted the application of CBCT scan in the assessment of maxillofacial cystic and cystic like lesions as a part of advanced radiology Materials and methods: A total of 20 patients (15 males and 5 females) participated in this prospective study. CBCT scan (Kodak 9500 CBCT) with (DICOM) software utilized to perform scanning to all patients in order to assess lesion extension, morphological features and it’s relation to the adjacent vital structures. Results: In this study, the total cystic and cystic like lesions involving the

      The article examines the definition of the verb in the form of the imperative mood (imperative) _ general information about the verb in Russian .

       A verb in Russian is one of the parts of speech that unify all parts of speech, expressing the meaning of action, movement, process in grammatical forms of time, type, mood, face and voice. The imperative mood is a grammatical feature of the verb expressed through several forms of the verb that urges someone to do things. In other words, imperative mood or (imperative) : -  one of the single meaning of the form . The form of the imperative expresses a supplicatio

It is very necessary for the political theater to be within the space of every theatrical performance, so that the theater carries the diverse and enlightened values and cultures of this world. political theatre. In the first chapter, the researcher dealt with (the methodological framework), which includes the research problem identified by the researcher with the following question (the functional diversity of the directorial vision in the political theater)
Importance, purpose, limits and seal by defining terminology.
In the second chapter, the researcher dealt with the theoretical framework on two topics, the first (transformations of directorial vision in theatrical performance) and the second topic (aesthetic experiences i

This research aims to identify the impact of the selective model in acquiring the concepts of Kurdish grammar among female students in the eighth grade, and to achieve the goal of research, the researcher selected the experimental design with partial control  and dimensional testing; the sample includes basic schools in the Chim district of Chamal/ Sulaymaniyah and randomly selected the basic school (Maha Bad) to be the field of application of the experiment and the random drawing method was chosen: two out of three sections and the number of students of the two sections is (75) students; section (C) represents the experimental group that studied the rules according to the selective model and its number is (37) students, while secti

One of the globalization results is (VAT) , so it is important to consider its        results and impact on the tax system.    

     The Iraqi economy having wittnisd an acute transition period , still in need for a better care in aim to back it, especialy from the tax system.

The research is concerned with the (VAT) and its details –And for five chapters all the problomes connect are displayed .But yet the new system does not comply with the modern development and this is one of the defects of (VAT) in Iraq.

The history of (VAT)was also studied mentiorned and studied.

     As a conclusion (VAT) is one of the m