The research aimed to measure the reality of monetary policy and its role in neutralizing the impact of fluctuations in total domestic oil prices, through the most important monetary policy variable (money supply). An example of this is using a simple technique in the previous example, turning it into a straightforward user interface by (Judd and Kunee). After estimating the impact of the policy with the domestic gross domestic oil prices in Iraq, the effect of fluctuations in the domestic gross domestic oil prices in the simple regression model, while the morale of oil prices was not proven with a negative sign, while the morale of money supply and their impact on the increase of the domestic was proven in the multiple regressio

The present study involves experimental analysis of the modified Closed Wet Cooling Tower (CWCT) based on first and second law of thermodynamics, to gain a deeper knowledge in this important field of engineering in Iraq. For this purpose, a prototype of CWCT optimized by added packing under a heat exchanger was designed, manufactured and tested for cooling capacity of 9 kW. Experiments are conducted to explore the effects of various operational and conformational parameters on the towers thermal performance. In the test section, spray water temperature and both dry bulb temperature and relative humidity of air measured at intermediate points of the heat exchanger and packing. Exergy of water and air were calculated by applying the exergy

                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

ABSTRACT

            This study aimed to choose top stocks through technical analysis tools specially the indicator called (ratio of William index), and test the ability of technical analysis tools in building a portfolio of shares efficient in comparison with the market portfolio. These one technical tools were used for building one portfolios in 21 companies on specific preview conditions and choose 10 companies for the period from (March 2015) to (June 2017). Applied results of the research showed that Portfolio yield for companies selected according to the ratio of William index indicator (0.0406) that

The Voluntary Obedience has great importance for the modern taxes systems and its management and this is meant the taxpayer whom in charge to pay of his taxes obligations voluntarily , he is very known of himself whereas he prepared his finishing accountings and present them as samples prepared by taxes management and settle the tax sum directly according to specified income , which has an impact to find end to tax evasion as result lead to increase the tax income and achieve the justice for the taxpayer and the state treasury

المقدمة:

تعد الخطوة الأولى او خطوة البداية من اهم التحديات التي تواجه الاقتصاديين وصناع القرار في العراق لإعادة تنظيم الاقتصاد العراقي وإعادة اعمار ما دمرته الحروب والسياسات الاقتصادية السابقة على حد سواء، فالتخلف ضارب إطنابه في كل مكان، فهناك تخلف في القطاعات الرئيسية المختلفة كالقطاع الزراعي والصناعي وهناك تدمير في البنية التحتية نتيجة الحرب وما قبلها واختلال في الإنتاج ومعدلات ع

  That it is essential to be for us to recognize is that the phenomenon of poverty are addressed most of the doors of Arab countries in general and Iraq in particular, with the contrast between Qatar and another, and that the deteriorating situation of developing countries it is clear that poor people are victims of exploitation and inequality.
  That dealing with the phenomenon of poverty should be more present in mind, especially since the Arab world that enters the era of so-called globalization, as more people poor, and the increase of the utilization of materials Arab interests abroad under the competition is unequal and the impoverishment of deliberate environmental and resource Arab

Studying translation as academic article has cultural motive side by side academic aim to establish a professional generation that have the ability to serve labor market .

And because translation is important in many sectors in the society such as technology, science, popular institutions, tourism and political and legal relations between countries.

Our investigation concentrate on the articles of translation teaching in fourth class/ Spanish Department/ College of Languages/ Baghdad University for five years in order to evaluate the level of utility of creating translators and interpreters after graduation .

From 2009 until 2014 we saw continuous yearly exchanging in teaching articles by many professors with diff

(لا مجتمــــع الا وبـــــه قـــــانو ن ) مقولـــــه اطلقهـــــا فقیـــــه رومـــــا القدیمـــــة ( شیشـرون ) فالقـانون لـیس ولیـد الیـوم وانمـا منـذ بـدء الخلیقـة بـدأت حاجـة الانسـان الـى قواعـد سـلوكیه یـنظم بهـا حیاتـه ویـرى بهـا حـدود حریتـه بحیـث لاتتجـاوز هـذه الحریة الى حدود حریة الاخرین٠واذا كانـــت المؤسســـیة ودولـــة القـــانون مـــن اهـــم معـــاییر الانتمـــاء الـــى العصر الحـدیث یـأت الخ