Since the advent of the sunrise of the immortal message, Islamic legislation has always established justice and the right guidance, and has prevented any perversion, injustice or corruption, with a divine system that called in its course the characteristics of the legislation on its general basis and its ability to develop, progressivity, and paving the way with a collective approach, accompanied by the worldly and moral punishment. When the corrupters went too far, reformers were delayed and values were missed; Mankind has been afflicted with the scourge of injustice and loss, and has lost sight of the approach that the Creator of the world has given to the people of the world, for what would guide them in their affairs sooner and later

The objective of the research is to measure the impact of social responsibility on the financial performance of the National Bank of Iraq for the period from 2014 to 2016 (3 years) through discussing and analyzing the level of practice of the Bank of Baghdad for social responsibility and the impact on their financial performance during the period. To measure the independent variable (CSR), the researcher used the CSR Disclosure Index and relied on the ROA as an indicator to measure the dependent variable (financial performance). The results of the research showed the main hypothesis of the research, which states that the social responsibility of the banks has no significant impact on the financial performance. In relation to the disclosu

That internal control is particularly important in improvingperformance and tax reform، they play an important role in the regularity ofwork and development and the anti corruption and activating the decisionsand tax legislation، as contained in the organizational plan and the means،procedures and components designed from which to ensure a policy andimplementation plans The research aims to review the reality of the internalcontrol in the General Commission for Taxes and stand on the deficiencies init, with the strengthening of the role of internal control in the GeneralAuthority for taxes based on the laws and regulations and by using modernmeans to work as well as developing the performance of employees in thebody، including helpin

Research Summary The aim of the search for knowledge of the effect generative learning strategy in: 1 - Achievement of the second grade. 2 - Systemic thinking for the second grade students when studying the biology. The study sample increased (60) students distributed into two equal experimental and control groups. Prepare the test of 40 pieces of multiple choice type and prepare a test for systematic thinking according to three skills 1. Understand the relationships between the parts of the systemic form and complement the sentences given 2 - complement the relationships between parts of the systemic form 3. Building the systemic form. It was a search result 1- There is a difference of statistical significance (at level 0.05) between th

The Wonderful Wizard of Oz and Peter and Wendy present universal ideas that exist in all times, despite being written in the beginning of the 20th century. Among the most significant ones is the concept of “home”. The article discusses the essentiality of the idea of “home” where the identity of an individual shapes, and where one’s spiritual, psychological, and physical being develop. It also studies the attitudes of each protagonist towards the concept of ‘home’ based on their understanding of it and according to their gender differences. The characters in both stories tread on the path of perplexity between leaving their homes and returning to them. Peter’s world is the world of imagination while Doro

The electric energy is one of the most important renewable energies used in the world as it is the main source for sustainable development and economic development through its use in (production, transport and distribution), and in Iraq, the electric power sector has suffered from many problems and obstacles, as providing electric current is one of the most prominent difficulties and challenges That successive governments and residents have faced since the early nineties of the last century and are still ongoing, and that Iraq has all the climatic conditions for developing the work of the electricity system from renewable energies such as solar and hydroelectric energy, as well as gas fields that have become a Basic pillar of pow

Man always reacts by employing data that he lives inside Artworks and he tries to make them an ideal speech that shows the most important intellectual trends to which he belongs, as it happened in the formal building of the ancient arts . Mesopotamia is one of the civilizations that interacted with the intellectual legibility transforming into visual symbols, so it is difficult for the researcher to interpret these symbols without considering the nature of these civilizations in general .
This current search aims to identify similarities and differences in the recruitment of cultural shapes between the works of the sculptors (Mohammed Ghani Hikmat and Murtada Haddad) .
Researcher adopted an approach of analytical description of the

  The current research is interested in studying the symbol, due to its significant role in the architecture and arts in the holy shrines regardless of their architecture and artistic patterns, through which the symbolic and philosophical connotations insides the holy shrines are revealed. Due to the importance of the topic of the symbol, Almighty God remarked in the holy Quran (He said, "My Lord, make for me a sign." He Said, "Your sign is that you will not [be able to] speak to the people for three days except by gesture. And remember your Lord much and exalt [Him with praise] in the evening and the morning.") (Surat Al-Imran, verse 41). The research consists of two dimensions dealing with symbol and symbolism in its linguistic an

The expression is a prominent feature of the Arabic language, but it is one of the characteristics that are inseparable from it. The expressive aspects of each other.
The issue of Arab differences and their impact on the divergence of meaning is one of the issues that have preoccupied the minds of the Arabic language owners and their views went to various doctrines. Introduction: (Whenever I finished a question concluded with a verse related to any download, and followed by the need for expressing, interpretation and interpretation) I found him in some of the Aarabip more than the face of some of the vocabulary raised and erected and a jar, when the verses of the Koran, resulting in a research lies between Grammar and the Koran under

Receive money laundering phenomenon of interest to researchers and scholars on different intellectual orientation of economic or political or other, as this process is gaining paramount importance in light of business and increase the number of banks in the province of Kurdistan of Iraq and Erbil in particular and in the presence of openness developments chaotic economic and there are no factors encourage money laundering operation because of the presence of the hidden economy and the weakness of the banking and legal measures to combat them, and on this basis there is a need to examine money laundering operation in the province of Arbil, to indicate the presence or absence of a money laundering operation in working in the provin