This study aims to impact statement played by banking governance according to the decisions of the Basel Committee in achieving the strategic objectives of the banks, But order to achieve the this goal has been the adoption of two hypotheses in addition to the two main hypotheses as sub answered preliminary The study seeks to verify their health and two (no correlation relationship and impact between Banking  governance and achieve strategic objectives), has been tested hypotheses. Study has reached

                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

One of the most important elements of achieving food security is livestock, which is an essential element in the agricultural sector, and is one of the state support sectors. Animal production (sheep) ranked an important position in this sector due to the economic advantages that are available when rearing. Moreover, the success and development of sheep breeding depend on several factors, including financial return and achieving profitability. The study aims to identify the phenomenon size of random slaughter as a problem, which spread in Baghdad and its causes and the factors that influencing its development. As well as, the possibility of applying the idea of a​​mobile slaughterhouse to reduce this phenomen

The research aims to test the relationship and impact of High Involvement Management as an independent variable in negotiation strategies as a response variable, at the headquarters of the Iraqi Ministry of Industry and Minerals in Baghdad Governorate, and then trying to come up with a set of recommendations that contribute to strengthening the negotiations carried out by the ministry’s leaders and based on the importance of the topic of research in public organizations and the importance of the surveyed organizations to the society. The descriptive-analytical approach was adopted in the completion of this research, and the research included a sample of (180) leaders of the Iraqi Ministry of Industry and Minerals, and data was

Experienced economic environmentRadical changes at the end of the last century and the beginning of the present century, resulting in new concepts and expectations in all aspects of economic, political, social and even behavioral.Each of these concepts is the result of rapid developments in the intangible space. Competition is no longer limited to the mere possession of tangible material resources, but because of its link to knowledge and technology content and to the comprehensive quality standards and efficient and effective policies of States. With the increasing pace of growth and interdependence among the global economies, this resulted in the birth of a new economic system led by technological development and financial liberalizati

Abstract
This research deals with the technical of opening text during the critical
study about the poem of Al- ssiyab which is named ( city with out rain)
We chose this poem also to make connection with the western critical
theories.
Our study aims to explain the act of opening texts and critics and its
methods and directions in modern Arabic poetry.
It also aims to show the differences in the point of view between critics
and poetries.
The research depends on dimension vision of selective, and descriptive.

The worsening of environmental problems has led to them being addressed by many entities, the most important of which are the top regulators. Federal Board of supreme audit Office is one of the most important regulators in Iraq. The problem of the research was the fundamental question of the extent to which the Federal Financial Supervisory Office was committed to implementing and exercising environmental control over the audited ones. The refore, the research was based on the main objective of questioning the role of the Federal Financial Supervisory Office in the exercise of environmental control and the compliance of those under its control, by identifying the antosai standards for environmental control, particularly the stand

Abstract
Dame Ngaio Edith Marsh (1899-1982), a writer of detective fiction, was born
at Christchurch, New Zealand. Her hero, Chief Detective Inspector Roderick Alleyn,
appears in her first novel, A Man Lay Dead (1934), and in subsequent novels
including Death and the Dancing Footman (1942). She wrote twenty detective novels.
The Dancing Footman, Thomas, listening to a playful song from the smokingroom's
radio where William lay dead after being killed by his brother, Nicholas,
provides the most suspected guest at Highfold with badly needed alibi. The murderer,
Nicholas, plans an almost perfect crime, but the dance of this footman spoils his
scheme. When Alleyn and his group of policemen stage a show in which the

The research aims present to highlight the importance of creating construction Organizational appropriate to achieve strategic success and reduce many of the negative effects experienced by organizations has been developing his questionnaire especially so was distributed to a sample of workers in the Asia-cellular as sample included (60) responsive 0 and can embody intellectual dilemma following questions (What are the dimensions of the organizational infrastructure, and what are the justifications for carrying out the reform and development cleared the organizational structure to make it more flexible) to contribute to the achievement of the strategic requirements for success of the organization surveyed.
Find recommended a number o

In this work, the relationship between the ionospheric parameters (Maximum Usable Frequency (MUF), Lowest Usable Frequency (LUF) and Optimum working Frequency (OWF)) has been studied for the ionosphere layer over the Iraqi zone. The capital Baghdad (44.42^oE, 33.32^oN) has been selected to represent the transmitter station and many other cities that spread over Iraqi region have represented as receiver stations. The REC533 communication model considered as one of the modern radio broadcasting version of ITU has been used to calculate the LUF parameter, while the MUF and OWF ionospheric parameters have been generated using ASAPS international communication model which represents one of the most advanced  and