Purpose: This research is to identify the most important challenges for the local investment commissions and to develop solutions and proposals to encourage local and foreign investment in local governments in Iraq (the Iraqi provinces are irregular in the region).   Theoretical Framework: This research suggests a conceptual framework for the local investment commissions in order to solve their problems, the most important of which was to identify the most critical challenges which are facing the Baghdad Investment Commission BIC and how to overcome them.   Design/The methodology approach: Research involved a mixed-methods approach through two stages. During the first stage, the researcher gathered quantitative data from all inves

The research aims to study and definition of the concept of creative accounting and motives adopted by the management of companies to achieve their own goals and their impact on the reliability of the financial statements and the tax settling accounts and whether that tax administration is able to detect and limit the creative accounting practices and impose legal sanctions deterrent against companies The research has come to a set of conclusions, including:

1. The administration motives in the use of creative accounting methods, some internal motives related to the interests of the administration in maximizing profits to increase incentives and rewards, others are external, such as the impact on stock prices or reduce the am

Abstract. Geographical and remote sensing, which gave a picture of the change in the area of agricultural land in the study area for selected years (1980, 1990, 2000, 2010, 2020). In particular and Iraq in general, as this led to a reduction in the areas of agricultural lands and in return an increase in arid lands and their desertifica- tion and the loss of their productive value, which as a result leads to the migration of the population, the change of land sex, the failure to achieve food security and dependence on the import of the food basket.

The research aimed to study the decision-making of the administrative bodies of sports clubs participating in the Iraqi Football Premier League for the 2022-2023 season. The researchers used the descriptive approach (survey study) to suit the nature of the research. The research community is represented by members of the administrative bodies of the sports clubs participating in the Iraqi Premier Football League for the 2022-2023 season, who number (177) members of the administrative body. The researchers used the questionnaire to collect the necessary data to achieve the goal of researching The method of applying a questionnaire aimed to identify the decision-making of the administrative bodies of sports clubs. The most important r

The research aims to identify small and medium enterprises in accounting thought in terms of definition and concept, and this international financial reporting standard for small and medium-sized enterprises (SMEs) in the theoretical aspect. As for the practical aspect, the small and medium-sized enterprises standard has been applied to the financial statements of the company in question, the preparation of the opening entry on the date of the transition, the requirements of measurement and the accounting disclosure on the date following the application of the standard, and the preparation of the company's financial statements and the accompanying explanations according to the standard of small and medium-sized enterprises. The r

Objective conditions for the possibility of punishment are legal or material facts –positive or negative that depart from the activity of the offender. The legislator comments on their subsequent verification on the formation of some crimes the possibility of.The application of punishment to the offender , but although they are facts of an object nature that approach and overlap with many systems and cases , they are distinguished by a certain subjectivity that differentiates them from each case that may seem similar or approach them. To clarify the ambiguity that may surround these conditions , Which may lead to confusion between them and what be similar to other cases due to the common effect that they have in common , which is the f

Objectives To quantify the reproducibility of the drill calibration process in dynamic navigation guided placement of dental implants and to identify the human factors that could affect the precision of this process in order to improve the overall implant placement accuracy. Methods A set of six drills and four implants were calibrated by three operators following the standard calibration process of NaviDent® (ClaroNav Inc.). The reproducibility of the position of each tip of a drill or implant was calculated in relation to the pre-planned implants’ entry and apex positions. Intra- and inter-operator reliabilities were reported. The effects of the drill length and shape on the reproducibility of the calibration process were also investig

 An analytical form of the ground state charge density distributions
for the low mass fp shell nuclei ( 40  A  56 ) is derived from a
simple method based on the use of the single particle wave functions
of the harmonic oscillator potential and the occupation numbers of
the states, which are determined from the comparison between theory
and experiment.
For investigating the inelastic longitudinal electron scattering form
factors, an expression for the transition charge density is studied
where the deformation in nuclear collective modes is taken into
consideration besides the shell model space transition density. The
core polarization transition density is evaluated by adopting the
shape of Tass