The importance of economic and technical feasibility studies include all of the investor, the society, the banks, the project and the government. As it will assist in achieving the optimal use of the available economic incomes on the national level and arranging the projects in priority which participates in achieving the government benefit without wasting the amounts .This is the research goal So, the research covered its theoretical aspect, of SAIs and the economic and technical feasibility studies then the role of the auditors in auditing those studies Then a mechanism was proposed includes a guidebook that provides guidelines for organizing the process of preparing and auditi

Abstract

Financing is one of the important pillars for activating and activating the agricultural sector, through which we can see an agricultural project on the ground. However, supplying the agricultural sector with financial resources requires a credit policy that is capable of making the right financing decision, because the financial resources are limited. The credit policy, and the financing decision, must be the best use not only to provide the necessary money, but to work to provide everything that would develop and activate the agricultural sector.

The transformation of the Agricultural Cooperative Bank of Iraq from specialized banking to the overall would lead to a decrease in the volume

      Semiotics has been through wide experiences in various human sciences, especially in the fields of poetry, novel and myths. But its interest in the theatre and drama was much less and unique despite the richness of the theatrical connection as it is a probable field for the semiotic investigation which may require the semiotic approach in dealing with the theatrical and dramatic show during the two processes of: structural construction and deconstruction starting from a set of overlapping and interconnected texts inside the show, which can be limited in the text, then it would be difficult to semiotically cover all these complex and tricky texts. The theatre in its structural and aesthetic construction is c

Oil is considered the most important source for providing the funds for the national economic sectors. The revenues of oil constitute %95 of the GPD. Therefore, the development of the remaining sectors depend on oil..

The Iraqi Oil Marketing Organization (SOMO) depended on the a unified price for all the buyers, That may not reflect the real value of market and did not contribute in marketing the type of heavy oil. Then, to what extent had SOMO been able to market the light and heavy crude oil in a way that contains the expected increase in the crude oil production.      

The study aims to know the preference of the Iraqi consumer of imported dairy products to local, which has increased demand in recent years due to various reasons including commodity dumping policy that Iraq has been suffering since 2003, which has led to decline in the role of local dairy product in our markets and its inability to compete with imported product for different reasons. The research utilized questionnaire as a survey tool of the opinions of a sample of Iraqi 92 consumers in Baghdad/Alrisafa. The questionnaire consisted of twenty questions included the four components of marketing mixture (product quality, price, place, and promotion). Weighted mean and percentage weight used for data analysis. The study showed that the mos

كشفت دراسات ما بعد البنيوية والتطور الحاصل في الدراسات النقدية عن مقدار التداخل بين النصوص في انتاج الظواهر الادبية ، وخير ما يكشف هذا التداخل هو المنهج الذي يركز على دراسة التناص ولاسيما في النصوص التي تتشكل على وفق التناص الواعي الذي الذي يتألف من مجموعة نصوص ادبية يتفاعل فيها نص الكاتب مع نصوص اخرى.

The operative system of theatrical performance depends on the construction of the scenographic space, as it constitutes the most aesthetic effect of the recipient, and the body of the theatrical discourse that contains the signs of the show, and it comes as an embodiment of the directing vision of the show director, so most of the world directors resorted to attention to the output treatment to establish the scenographic space, and thus it possesses a contrast in The embodiment of the directing vision according to the stylistic and hermeneutical dimension of the director, so the two researchers found the importance of studying the topic, and the study came under the title (Directing Treatments of the Scenographic Space in the Iraqi Theat

Values and ideals are two basic pillars in human life, and high societies have been keen throughout their ages to adhere to and establish them so that man can distinguish good and evil, right and wrong, as they are a balance of actions that give man a higher value. Many of the followers of Abbasid literature, poetry and prose – it is noted that many imams and writers have been keen to highlight these values and make them material for their poetry and literature, courage, generosity, chastity and....All meanings of human values and there is no doubt that one of the texts abounding in this field is what was reported from the people of the house of infallibility pure (peace be upon them), including we touch it in the visit of Imam Jaafar al-

     In this study,  has been discussed the issue of non-interest income and its impact on the Iraqi banking sector profit for the period between (2008-2017) as it was the main objective of the study is to find the relationship between the non-interest income and the profits of the banking sector in order to know  the size of the sector's dependence on non-interest income As well as an analysis of its profitability compared to selected countries, And to test hypotheses, the financial ratios and some statistical tests to determine the stability of the time series such as the test (Correlegram , Dickey -Fuller (depending on the statistical program (E-Views V8) and a simple linear regression method by (Minitab

Abstract: This study aims to identify mainly the experience of development of the state of Zimbabwe. The purpose of this study is to explain African studies in our Arab countries . The approach followed in this study is analytical description using also the comparative method as needed. This research division an introduction ,fourth topics and conclusions .The first dealt with the geographical location of the state of the Zimbabwe and explain of the main cities and a general introduction to the Republic of the state of Zimbabwe . The second section reviewed the historical development since the advent of colonial British colonialism and the declaration of Rhodesia Nyasaland in 1953 . As well as to clarify the position of stats and interna