We have studied in this research litter (Taa) a morphological , sonic indicative and comparative study among four Semitic languages. They are Arabic , Hebrew, Syriac and Akkadian languages . We have divided the research into a number of pivots beginning with an entrance about the letter (Taa) in Semitic languages and the symbols which are used by these languages referring to . Then we have studied (Taa) from sonic side with letters phenomenon (b, g, k, p, t) the six in both Hebrew and Syriac languages . The letter (Taa) is formed one of them and the sonic change that is happening in articulation (Taa) according to sonic rules related to these letters in case of emphasis or in case of neglected (not emphasis). Then we have studied the pro

There are many questions that have been presented and asked in order to know who the Lady Sharifa bint Al-Imam (peace be upon her) is? And then adopting the opinions that confirm or deny the existence of Mrs. Sharifa or the place of her death, and how did it happen? As well as the question, where is the shrine of Sharifa, daughter of Imam Hassan? Who are the daughters of Imam Hassan? Did she have a grave previously, and when was the trace of this tomb known

قسم المؤلف كتابه على ستة فصول تسبقها مقدمة وتعقبها حالمة، فقد أبانت المقدمة الدوافع والأسباب التي تقف وراء عنوان الكتاب، إذ وصفه بأنه يجمع بين دفتيه مادة علمية غايتها التعرف على بعض الأديان التي يدين معظم البلدان مع بيان تاريخ نشأتها ومناصريها. وقد حدد الديانات التي سيقتصر الكتاب على دراستها، وهي: الصابئة المندائيين والديانات الهندوسية والبوذية، والجينية والكونفوشية في الصين والشتوية في اليابان كونها من ا

عرض كتاب المدخل الى دراسة الاستراتيجية

Justice is a human values that heavenly religions urged, and made her the fundamentals of individual and social and political life, in Allah almighty sent justice messengers, and sent down his books,as the Earth and the heavens with justice, it is a legal system in which a person takes his dues, which protect the rights of the individual And punish him when committing mistakes, so all religions to achieve chiefly Christianity, the Bible that Allah almighty qualities of Justice, and it is not affected by love or hate, and no factors or percentages, but granted to all who are on earth that despite money and prestige, or what was between them. Of affection or no matter, as well as injustice, whether unjustly or self for others, especially the

The topic of the research aims to consolidate the concept of fair value, and then to identify the international financial reporting standard and its role in the application of fair value in the Iraqi local environment and the possibility of using it in determining the value of the company. To achieve the goal of the research, the analytical approach was adopted for the data and information that was obtained by the researcher by conducting interviews with a number of bank and department managers in a sample of Iraqi banks registered in the Iraq Stock Exchange, and then analyzed by adopting some quantitative financial methods. The researchers reached a set of conclusions, the most important of which was the impact of fair value accoun

Allowing Iraqi companies to use multiple systems and policies leads to varying levels of disclosure and no high symmetry between report preparers and users, and that the adoption of integrated reporting can reduce information asymmetry. The theoretical side addressed the concepts of these variables, and in the practical side the binary variable (0, 1) was used. To compensate for the value of the independent variable (integrated reporting) based on the Central Bank of Iraq’s classification of banks according to the (CAMLES) index, and the dependent variable (information asymmetry) was measured through two measures (price difference, unusual return), the research community was represented by (5) Banks out of the total of banks li