Praise be to God, who has seen uniting the wonders of manufactures, and pronounced Pthamidh oddity Alambdoat, and swam his creation in different languages, Glory is not equal to one in the earth and the heavens, praise Him, and I bear witness that there is no god but Allah alone with no partner certificate towering branches, and I bear witness that Muhammad is His slave and Messenger sent swage Arab government balance, and clearest statement, and the highest residence and Ohllagha words, and Oovaha Zmama, he pointed the way and advised the creation, and the month of Islam, breaking idols, and showed provisions, uncle Balanaam, God separated blessings and peace upon our Prophet Muhammad and the God of the good and virtuous and his compani

   As a result of the entry of  multinationals companies in Iraq for investing in the joint projects through conducting agreements and contracts for work on important and strategic projects to get the necessary funds and various experiences which characterize the foreign participant sides that Iraq currently needs them and because of the non-applying the accounting processing stipulated in the unified accounting system in addition to the absence of a local accounting bases as well as the default of the participant contracts on indicating the accounting methods about those projects which are considered one of the bases that enables auditors in the public sector to depend on it, thus the research paper deals with studying an

‎ This research aims to estimate stock returns, according to the ‎Rough Set Theory ‎approach, ‎test ‎its effectiveness and accuracy in predicting stock returns and their potential in the ‎field of ‎financial ‎markets, and rationalize investor decisions. The research sample is totaling (10) ‎companies traded at Iraq Stock Exchange. The results showed a remarkable ‎ ‎Rough Set Theory application in data reduction, contributing to the rationalization of ‎investment ‎decisions. The most prominent conclusions are the capability of rough set theory ‎in ‎dealing with financial data and applying it for forecasting stock ‎returns.‎The ‎research provides those interested in investing stocks in financial

Drilling with casing (DWC) can be considered as a modern drilling technique in which both of drilling and casing operations done in the same time by using the casing to transfer the hydraulic and mechanical power to the bit instead of traditional drilling string. To overcome oil well control, minimizing the total cost through enhancing drilling efficiency, drilling with casing was proposed as an enabling technology.

   Two surface sections (17 1/2 - and 12 1/4- inch) were drilled successfully in Rumaila oil field with  casing strings which reached 655m and 1524m measured depths respectively.

   By using DWC technique, the total drill/case phase time was reduced up to 20% comparing to conventional

Iraqi EFL students face difficulties in writing composition, especially academic writing, which affects negatively their exam results. This study has been conducted in the Department of English at College of Education for Women, University of Baghdad, in order to identify first year EFL students’ incompetence in writing. This may enhance their achievement by some weekly writing activities. It deals with Iraqi EFL students’ difficulties in writing paragraphs such as descriptive, process, opinion, and factual paragraphs. The study aims to identify these difficulties and to suggest suitable solutions for them. The researcher perceives that it is necessary to enhance students’ skills in writing because it i

This research aims to determine the impact of the dimensions of artificial intelligence (AI) in improving the service quality  (SQ) provided in a sample of Iraqi banks in the public and private sectors and to indicate which sectors are more influential in improving the quality of their services provided to their customers for a random sample of employees and customers, as the banking sector faces major challenges in light of the technical changes in the business environment today, represented by the increased demand for services provided and their rapid development for different age groups of customers, and the security necessity of adopting modern technologies to hack bank accounts, by adopting the descriptive analytical approach

This study is an investigation of the drugs effect on some pathogenic Acanthamoeba isolated from Iraqi waters, where the problem of environmental adaptation that characterizes this organism in addition to being a reservoir for many pathogenic microorganisms that take shelter in it to escape disinfectants and medicines is sometimes difficult to treat it with traditional treatments.  Twenty water samples were collected from different water regions in Iraq, namely the Dokan Lake, Tigris River, Euphrates River and Najaf Sea, 5 samples from each source.  Acanthamoeba was isolated from water samples on NNA and PYG media, using an inverted microscope with an electron microscope to determine their phenotypic features. PCR and

The analysis of detective novels has taken different aspects. The linguistic analysis of them, for example, has tackled the linguistic systems of morphology, phonology, syntax, semantics, and pragmatics. In line with the linguistic analysis, this study explores the various pragmatic and stylistic devices realized through detective novels for the purpose of misdirecting and deceiving the reader. The problem is that when readers try to reach to the truth, they face difficulties. They might not reach to the right solution or infer wrong conclusions because writers use some techniques to hide the truth and mislead them. This study aims at examining these techniques and devices; namely, Grice's Maxims and ambiguity as pragmatic devices on the

• The problem of infertility considers one of the chronic problem a which faced the
  individual & families equally . This problem causes a negative effects in psychological ,
  social and development fields. The infertility contributes in weakening the human
  development, when the human development has become as a centre point which centered
  about individual preparing , rehabilitation, training and knowledge toreach to the required
  excellence.
  We think that , the infertility destroys the socially development; therefore the socially and
  scientific institutions are working hard to find successful solution to resolve the problem
  infertility through sophisticated and scientific methods. This problem

At the beginning of the twentieth century distorting handling totalitarian phenomena of art, which can be called the stage of the test, transition from the theory of ideal theory and other realistic is not cushy, since it requires vision and reading and other concepts, and in light of this dialectic manifested research problem by asking the following Is affected by the design idealism and realism. Through the above mentioned questions, the researcher found rationale for addressing this problem, the study through his research, which is marked (idealism and realism in a comparative study design). And demonstrated the importance of research in the identification of the concept and the effectiveness of the two theories idealism and realism a