Accounting changes have taken place in either the local or international level has led to more disclosure from companies, and that many of the economic units in order to attract investors to negotiate on its shares price in the stock market require amendments with respect to the information disclosed, Thus, the objective of this research is to analyze whether companies were research sample disclose contingent assets and liabilities and provisions in their annual financial reports with what brought him International Accounting Standards. It has been used descriptive analysis of annual financial reports for a sample of (50) listed company on the Iraq Stock Exchange were identified companies that disclose contingent assets and liabi

Gompharena globosa L., Irisene herbistii Hook. ex Lindl. The results of this study showed that the anatomical characters of the stems epidermis and the indumentum covering different parts of the plant have an important anatomical characters such as the cell wall shape of ordinary epidermal cells also the shape and type of stomata, their presence in some taxa and abscent in others. The hairs also differentiated by their shapes and them types, either they glandular or eglandular also they are different in distribution between the different taxa or in the some taxon.

The research aims to study the effect of knowledge upgrade on business continuity in private colleges and universities in Baghdad. The research problem is summarized in the main question (were the academic leaders able to employ knowledge upgrading to enhance business continuity). The most important of this sector were the universities and the private college in the city of Baghdad as a field for this research, the researchers conducted a field visit to (10) universities or private colleges, the research sample consisted of (177) individuals from the deans of colleges and their assistants, as well as heads of scientific and administrative departments. The data was analyzed and the hypotheses were tested using the appropriate statistical

Many studies and researches represented the importance of the planning and designing criteria's. Planning and Designing issue influence by three factors, firstly: The Present situation of life is always exchanging and developing. Secondly: Design work represents views of problem that never appear at the beginning of the work but only by plan implementation which need to in some cases to modifying the specify aims and criteria's. Thirdly: Never establish criteria's and aims that can be used as a reference before starting design and planning process. This research will study present situation of the services for residential areas criteria's and planning legitimate in some designed cities in Iraq with different levels (neighborhood,

המחקר הזה עוסק באחד מהסופרים העבריים שנחשבו בעלי־השפעה בתהליך הספרות
העברית החדשה על אף גילו הקצר ועל אף שהוא השאיר עזבון ספרותי מועט , אך עם זה דמותו עולה
לענינו גם מתוך כתביו המעטים כאילו הם טבועים בחותם, הסופר הזה הוא מרדכי זאב פיארברג.
במחקר זה טיפלנו בחייו של המספר הזה בקיצור וגם ביצירותיו באופן כללי, ובסימנים המאפינים
את גיבוריו, ובמיוחד גיבורו של הסיפור "לאן?" שהוא אכן גיבור פיארברגי מובהק והוא נת

This study aimed to measure  the accounting conservatism  and the lemited factors which  affected on it in the annual financial reports of insurance companies which listed on the Amman Stock Exchange during the period from 2005 to 2016, these factors were represented by firm age, firm debt and firm size.

Using the market value model (MV) To book value  ( BV) Beaver and Ryan (2000) The level of the accounting conservatism was measured. The study found that the insurance companies which are listed on the ASE exercise the accounting conservatism when they were  preparing financial reports. And when conducting a process  of the test of the affected of the factors (The age of the

  Abu Al- Qasim Qa ^,im Maqam is famous figure in political life of lranian; The life of Abu Al- Qasim Qa ^,im Maqam is full of incidents and conflicts in the period of the expansion of foreign influence in lran Abu Al- Qasim Qa ^,im Maqam has an important role in the history of Iran Modern political considered him one of the most prominent leaders to the unified Arabian nationalistic liberating Abu Al- Qasim Qa ^,im Maqam   raised in the history of the Qajar .

The main function of the auditing process is to get a financial report provide information about the activities of the economic entities. The financial report's information is intended to be useful in making decisions and planning for entities future. Such information became more effective and efficient if the auditors process analytical auditing procedures, by using those financial analysis tools, which mean more detailed indicators.

The objectives of this research are to investigate auditor's use of analytical procedures in Oman and identify the main objectives for using these procedures. A questionnaire was used to gather the data for the study. A sample of 65 auditors and the response rate was 80% (52).

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In this research, we discussed and analyzed the relationship between oil prices and the U.S. dollar exchange rate in Iraq. The study adopted the descriptive analysis and econometrics analysis. The descriptive analysis refers to the rise (fall) in crude oil price lead to appreciate (depreciate) in the Iraqi dinar exchange rate, though the channel of the international reserves. The econometrics analysis is based on monthly data covered the period (December/2002 – December/2011), the unit root test, co-integration test, vector error correction model, and Granger causality test have been adopted in this research to check the existence and direction of this relationship. The results refer to the lon

This research deals with the use of a number of statistical methods, such as the kernel method, watershed, histogram, and cubic spline, to improve the contrast of digital images. The results obtained according to the RSME and NCC standards have proven that the spline method is the most accurate in the results compared to other statistical methods.