In this research calculate the ecliptic and equatorial coordinates for the Moon , Sun and Jupiter through 100 years and calculate the distances between the Moon and the Earth , the Sun and the Earth , Jupiter and the Sun, Jupiter and the Earth . From Calculation and discussion the changes in the equatorial coordinate were: Δ , Δ δJ = (22.73+21.93, 23.28+22.99) , and the maximum values and minimum values for the Moon were: Rm(min) = 0.00239,0.00240 and Rm(max) = 0.0027,0.00272 , and Jupiter RJ(min) = 4.99077,4.99966 and RJ(min) = 5.44469,5.45057 , and the periods change preface to calculate the conjunction of the Moon and Jupiter. 

This research aims to solve a problem in the field of accounting and financial knowledge in the world today, that is, the problem of creative accounting. Especially after the global financial crisis and the collapse of many large companies in the world, people find that they use creative accounting methods to distinguish them from reality, showing the results of their activities and their financial status. This research discusses the concept of creative accounting, the most important methods used in financial statements and its relationship with external auditing, and procedures to limit accounting creativity. This study uses descriptive analysis methods after confirming its theoretical aspects in practice. Using the statistical

Systemic lupus erythematosus (SLE) is a chronic, autoimmune disease, with a wide range of clinical symptoms. Some studies have indicated the association between RANKL, Sclerostin, PD-1, and vitamin D concentrations and the pathogenesis of SLE. The current study aimed to evaluate the role of RANKL, Sclerostin, PD-1 and vitamin D in the pathogenesis of SLE. The study included 180 females diagnosed SLE patients and healthy control (60 females as early diagnosed patients without treatment, 60 females as patients under treatment with (prednisolone, and hydroxychloroquine), and 60 females healthy as a control group, with ages ranging from 20 to 45 years. The serum concentration levels of RANKL, Sclerostin, PD-1 and vitamin D were assessed by E

The study aimed to investigate the relationship between empowerment strategies and their impact on the success of enrichment work, it included the dimensions of empowerment strategies (power, knowledge, information, rewards), The dimensions of Job enrichment are (Skill variety, Task identity, Task significance, Autonomy, Feedback). The study was conducted at the headquarters of the Iraqi Oil Ministry in Baghdad and was based on a sample of the leadership of the ministry of managers consisting of 215 people. The data were collected using the questionnaire method based on scientific standards adopted in previous st

Often requires the investor to know the result of the company's activity contribute to the investor or by wanting to invest in them because profit or loss of the company affect positively or negatively in the price of shares of the company and with the end of the fiscal year delayed companies often to issue its financial statements after it is approved and audited by an observer External Auditor, From here came the idea of ​​research that appears to stakeholders of financial statements proactive appear, including actual figures for earlier stages have been prepared lists about lists and planned by the administration reflect the results of its phase remainder of the year as if they are (half a year or season or month) to offer At the

Cinnamon plant is considered one of important medicinal plants because it is rich with many active compounds. This research is aimed to study possible effects of extract in culture media of Gardenia jasmenoides. Alcoholic extract was prepared from the bark of cinnamon at different concentrations (0.0, 1.0, 2.0) mg/L, then added to culture media to notice the effect of these concentrations on the growth and development of tissues and organs of Gardenia jasmenoides Ellis in vitro. Results showed the positive effect of increasing callus fresh weight and shoot proliferation from single nodes with presence of plant regulators, 5.0 mg/L Naphthalene acetic acid (NAA) and 3.0 mg/L Benzyl adenine (BA). Results showed that extract has a slight eff

Representing banking supervision An important function performed by the Iraqi Central Bank, in order to achieve stability in the financial and banking system, and safeguard the rights of depositors, investors and other targets, and to realize the Iraqi Central Bank banking supervision actors on banks, there must be an awareness of regulatory bank's existing control and subject them, as well as the role of banking oversight interested in spreading this awareness.
So sought search to find out the role played by the Iraqi Central Bank in raising awareness of the regulatory banking between the parties to the regulatory process, through the presentation and analysis of the legal framework for banking supervision and awareness supervisory

This study attempts to provide an approach analysis for the news, depending on the bases and principles which conceptuality semiotic researchers of this field first of them «A. J. Gremas» for the theory of «narrative discourse analysis», to more clarify we tried to apply it on a published press- news, to concludes the most important steps and methods that are necessary to follows gain more understanding of the press- news.

  The theatrical show has gone through a lot of changes where the actor was the most significant factor in all the theatrical shows since the very beginning of the art of acting by the Greeks until the present day. The actor went through many stages that employed his tools in different ways. The body in the theatre had a great importance because it is the perceived physical element that creates the communication between the actor and the audience in the theatrical show. The actor's body had a special language that carries different meanings and creates the communication between the actor and the audience in the theatrical show. The audience can decipher the codes of that body, thus, the researcher found the compatibility and differe