Allowing Iraqi companies to use multiple systems and policies leads to varying levels of disclosure and no high symmetry between report preparers and users, and that the adoption of integrated reporting can reduce information asymmetry. The theoretical side addressed the concepts of these variables, and in the practical side the binary variable (0, 1) was used. To compensate for the value of the independent variable (integrated reporting) based on the Central Bank of Iraq’s classification of banks according to the (CAMLES) index, and the dependent variable (information asymmetry) was measured through two measures (price difference, unusual return), the research community was represented by (5) Banks out of the total of banks li

Antibiotic resistance is a problem of deep scientific concern both in hospital and community settings. Rapid detection in clinical laboratories is essential for the judicious recognition of antimicrobial resistant organisms. So, the growth of Uropathgenic Escherichia coli (UPEC) isolates with Multidrug-resistant (MDR) and Extensively Drug-resistant (XDR) profiles that thwart therapy for (UTIs) has been detected and has straight squeezed costs and extended hospital stays. This study aims to detect MDR- and XDR-UPEC isolates. Out of 42 UPEC clinical isolates were composed from UTI patients. The bacterial strains were recognized by standard laboratory protocols. Susceptibility to antibiotic was measured by the standard disk diffusi

At the beginning of 1935 theMinistry of (Yasin AL-Hashimi) was formed which was the result of the (Sulayikh)Conference .The new ministys policy was towards the authority of the one party and the exclusivity of power.The policy of (Yasin AL-Hashemi)has faced severe campaigns from the AL-Ekhaa and AL-Ahaly newspapers.The new ministry like its predecessor ministries . When it faces criticism from opposition newspapers .its shutting down newspapers and not accepting requests for them. Some opposition newspapers named Yassin AL-Hashemi (the dictator).Iraqi opposition newspapers have been neglected and deprived of press freedom although they were the main factor in educating the community and representing the public opinion of people . Lt appe

Al-kindy is the first Arabic and Islamic philosopher who emerged in the
Arab and Islamic Philosophy. Through his compositions and theses, he
revealed his views in various philosophical fields

تسعى هذه الدراسة الى القاء الضوء على معالم التفسير بالماثور عند الجالحظ وما هي ابرز الامور التي ركز عليها في هذا النوع من التفسير

Childhood is characterized by ahigh privacy in the life of the child overall educational institutions in the world. Based on this specificity, modern education begins with a holistic vision of the child through all developmental aspects (moral, religious, emotional, social, linguistic, physical, health, and mental). This integration could be achieved through taking into consideration the needs and rights of children and developing curricula that consider these needs and capacities to provide opportunities for developing and supporting the developmental aspects of the child. The contemporary technological developments in the field of computer and the Internet have brought with it new forms, ideas, and problems for children in recent years

This study aimed to research the problematic of state and society according to Al-Farabi, or what he called "civil science" or "civil politics", including the subject of political and social philosophy

It is know that the spirit of the Arabic language is statement so it has great importance in the Arabic language and that the Quran, The book of Allah miraculous, and was a likeness crippling those who disagreed with and credence to those who believed in him, and that the holy messenger of Allah bless him and gave the conciseness of speech in its statement and eloquence. For this reason, The subject of this research "The statement" to study the most beautiful of orders and prohibitions (do and don't do) in the holy Qur'an and sunnah, Those which are the two major sources in the legislation

  Robert Nozick is an American thinker who formulated his political theory in his book (Anarchy, State, Utopia) in 1974, which included his most important main ideas represented in the emergence of (The Minimal State) as well as (Entitlement Theory), through which he expressed his rejection of stereotypical distributive justice theories such as equality In Marxism and social liberalism, his ideas were characterized by a very extreme individualist tendency, and his ideas contributed to supporting the neo-liberal trend.     

The texts of the rulings in the Holy Qur'an and the Sunnah Honorable Prophethood  , I mentioned a lot of words , Text and Apparent , The text is what Does not hold  Hermeneutics , and the apparent is What holds  Hermeneutics , The origin of the evidence of Shari'ah judgments is that they are based on their Its manifestations , unless there is evidence that indicates On  Walrus from its Apparent , and this is the meaning of Hermeneutics