Abstract:

The issues related to foreign trade is a broad field for discussions and captures the interest of economists for their contribution to the process of economic development in the economies of the countries, especially developing ones. The imports of goods and services in foreign trade constitute an important part of the local by which the economy gets goods and services that the economy cannot produce because of the incompetent base of production. Further, the demand function of imports occupied a good deal of the attention of researchers in the field of international economics for which agricultural imports constitute an important part. The reason for the interest in the subject is due to its im

Current search aims to identify the creative thinking of the kindergarten teachers and
solving professional problems among kindergarten teachers skills, and whether the level of
creative thinking in solving professional problems, according on marital status years of
service academic achievement of teachers as well as to identify the correlation between the
two variables the current sample consisted of (300) teachers to achieve the objectives of the
stndy , the researcher used two measures, one to measure creative thinking and the other to
measure the solution to the problems of professional kindergarten teachers skills. It has been
shown. validity and reliability of the two measures. The present stndy aims to identif

Rainwater harvesting could be a possible solution to decrease the consequences of water scarcity and energy deficiency in Iraq and the Kurdistan Region of Iraq (KRI). This study aims to calculate the water and energy (electricity) saved by rainwater harvesting for rooftops and green areas in Sulaimani city, KR, Iraq. Various data were acquired from different formal entities in Sulaimani city. Moreover, Google Earth and ArcMap 10.4 software were used for digitizing and calculating the total rooftop and green areas. The results showed that for the used runoff coefficients (0.8 and 0.95), the harvested rainwater volumes were 2901563 and 12197131 m³ during the study period (2005 – 2006) and (2019-2020). Moreover, by compa

    Ten species of whiteflies (Hemiptera, Aleyrodidae) representing six genera were studied from a collection from different localities in the middle of Iraq. These species are Acaudaleyrodes rachipora (Singh, 1931); Bemisia afer  (Priesner and Hosny,1934); Bemisia tabaci (Gennadius, 1889); Dialeurodes citri (Ashmead,1885); Dialeurodes kirkaldy (Kotinsky, 1907); Neomaskellia andropogonis Corbett, 1926;  Siphoninus phillyreae (Haliday, 1835); Trialeurodes ricini (Misra, 1924); Trialeurodes vapovariorum (Westwood,1856) and Trialeurodes irakeensis (Al-Malo and Abdul-Rassoul, 2000). Notes are given on their localities, date of c

The research aims to test the effect of the behavioral factors (intangible) represented by an explanatory variable represented by organizational silence and a responsive variable of quality of Function life. The problem was the negative effects of the organizational silence on the morale of the employees and consequently their performance and the quality of function life. To collect the data and information needed to measure the two variables of research conducted in the health center / Sulaikh by taking a sample of (40) employees to test the hypotheses of research through the survey of their views, using statistical tools non parametric using the program. The most important recommendations were the establishment of training workshops fo

The aim of this study is to highlight on the concept of joint arrangements and projects in accordance with IFRS 11, in addition, the study also focuses on accounting standards and IFRSs which are relevant to this standard.  With a description of the legislative and accounting challenges in the Iraqi environment facing the application of IFRS 11, as well as studying the reality of accounting in such economic activity of companies operating in this sector.

In order to achieve the study objectives, the researcher conducted a comparative analysis between IFRS 11 (Joint Arrangements) and the Iraqi Unified Accounting System, In the second step, IFRS 11 is applied to the Basrah Gas Company's (research sampl

The PbSe alloy was prepared in evacuated quarts tubs by the method of melt quenching from element, the PbSe thin films prepared by thermal evaporation method and deposited at different substrate temperature (Ts) =R.T ,373 and 473K . The thin films that deposited at room temperature (R.T=303)K was annealed at temperature, Ta= R.T, 373 and 473K . By depended on D.C conductivity measurements calculated the density of state (DOS), The density of extended state N(Eext) increases with increasing the Ts and Ta, while the density of localized state N(Eloc) is decreased . We investigated the absorption coefficient (?) that measurement from reflection and transmission spectrum result, and the effect of Ts and Ta on it , also we calculated the tai

In this research, we dealt with the study of the Non-Homogeneous Poisson process, which is one of the most important statistical issues that have a role in scientific development as it is related to accidents that occur in reality, which are modeled according to Poisson’s operations, because the occurrence of this accident is related to time, whether with the change of time or its stability. In our research, this clarifies the Non-Homogeneous hemispheric process and the use of one of these models of processes, which is an exponentiated - Weibull model that contains three parameters (α, β, σ) as a function to estimate the time rate of occurrence of earthquakes in Erbil Governorate, as the governorate is adjacent to two countr