Abstract

     The problem of the study is the main question (Can tourism planning address the phenomenon of unemployment in Iraq ?) , And the importance of the study in the fact that the tourism sector can become an effective development alternative in many countries, especially Iraq, as tourism contributes to diversify sources of income and stimulate other economic sectors , We know how important Iraq's qualifications are in the field of tourism and what it can generate on the public treasury, To confirm the current study on the need to pay attention to tourism planning for its role in providing employment opportunities that reduce the unemployment rate in the future.

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The game of volleyball, like all other sports, has been made by new amendments, the most important of which is the system of what is not the system of the free player in 1998, which gave added importance to the skills of receiving the transmission and defending the stadium being one of the important skills where the law allowed the free player to move and position in the back positions of the stadium Limited support mainly defensive skills. This is to make the state of stability and balance between defensive and offensive skills, which helps in the development of the game and make it exciting and enjoyable for players and fans. Therefore, the researchers decided to shed light by identifying the percentage of the contribution of the free pla

Never the less, banking compliance function became one of the most important functions in banking sector according to its characteristics that considered as an interior control tools to control (executive management, departments, subsidiaries…etc) in any bank; and their compliance towards applying rules, recommendations and legislations. In addition to, estimating the risks and limited them; and controlling the anti-money laundering. Thus, these functions that covered the main concept of (Banking Compliance) would avoid the bank to be under the control of any sanctions.

The present study is carried out to identify the algae in the groundwater of the three areas of Tikrit city, including (the center of Tikrit , the region of AL-Jazira , Awainat village) by nine wells, a depths ranged between 9 meter at well 8 and 110 meter at wells 3 and 5 . And examined the environmental characteristics of physical, chemical and biological factors during the study period from September 2009 to June 2010. It is obtained that wells in the study area is lower alkalinity, average it ranged (6.448-7.418). It was noted that the values of the dissolved oxygen are few and almost non-existent in some cases it ranged between (6.5-6.3)mg/l , analysis of biological oxygen demand refers to wells water (clean- very clean) average

This research aims to identify the role that forensic accounting plays on the transparency and quality of the financial statements in trade bank of Iraq and the Gulf Commercial Bank in Babylon. This research came to address the problem that most financial institutions suffer from, which is represented by the lack of transparency and the quality of the financial statements issued in a manner. Annual also the manipulation and fraud in the financial data, which causes a big gap between that institutions and organizational stakeholders. According to the implementation of the research hypothesis and the objectives of the research, a questionnaire was prepared consisting of three axes, the first axis dealing with the demographic distri

The current study aims to compare between the assessments of the Rush model’s parameters to the missing and completed data in various ways of processing the missing data. To achieve the aim of the present study, the researcher followed the following steps: preparing Philip Carter test for the spatial capacity which consists of (20) items on a group of (250) sixth scientific stage students in the directorates of Baghdad Education at Al–Rusafa (1^st, 2^nd and 3^rd) for the academic year (2018-2019). Then, the researcher relied on a single-parameter model to analyze the data. The researcher used Bilog-mg3 model to check the hypotheses, data and match them with the model. In addition