Through the history of art movements, abstraction has been rotating between appearance and disappearance, mounting and stillness while its performances differed between reduction and simplification on the one hand and between the use of chromatographic and linear abstraction on the other. As a result, to what is mentioned, abstraction has appeared in many different artistic forms underlying the systematicity of the plastic art history.However, according to a contemporary point of view that comes up with the scientific revolution, the art of optical deceiving (illusion) appeared to find a hybrid art form that locates between the geometricity of abstraction and the scientific, visual and psychological foundations that are linked with the i

The Foreign Account Tax Compliance Act (FATCA) basically targets US citizens’ accounts hold at foreign banks and financial institutions blush, seems and non-financial sector by the Act:( retirement plan companies, investment funds, hedge funds and family investment companies.)

The non Compliance of Foreign of financial institutions act will lead to financial looses and harm regarding reputation, especially for the countries that rely on foreign relations in their financial and banking activities, in addition to deducting 30 % of their total incomes and sales coming from the USA. These institutions can avoid it by entering into agreement with the Internal Revenue Service's to be foreign financial institutions complied with the a

The current article focuses on studying the social organization reality of the Iraqi society; it aims to construct an Iraqi organized personality that believe in the principles of Islamic religion by making use of the sociology thoughts in explaining the strength of social organization, and the causes of social deviance in attempt of decreasing the deviance and strengthening the cohesion of Iraqi character.

The researchers put forward some questions: to what extent the western theoretical pattern can succeed in explaining the social organization of the Iraqi society? What is the more appropriate western theory for diagnosing the cohesion and deviance of the society? What is the s

This paper aimed to test random walking through the ISX60 market index for the ability to judge market efficiency at a weak level. The study used Serial Correlation Test, the Runs Test, the Variance Ratio Test, as well as the Rescaled Range Test.The population of the study represents of Iraq Stock Exchange. The study concluded accepting the hypothesis of the study that the returns of the ISX60 market index in the Iraqi market for securities does not follow the random walking in general and as a result the Iraq market for securities is inefficient within the weak level of efficiency and the study recommended need a supervisors work in the Iraqi market for securities to activate all means a which will work to communication with information

This research aims to examine the ability of impact of the cash flow statement indicators in the change in the market value of the industrial firms listed on the Palestine Stock Exchange. The research population consisted of (13) firms during the period (2015-2020). Data were collected from the annual financial statements of the firms. The research relies on the Pooled effects model to analyze the cross-section data (Panel Data), and the multiple regression method to test the hypotheses. The research finds a positive significant impact of (the ratios of cash flows from operating activities to sales, the return on assets from operating cash flows, and cash flows from operating activities to total current liabilities) in the change

  After the internal audit as a tool of internal control in any organization, and helps in the evaluation of all internal control activities, as a tool to ensure compliance with the plans and policies to achieve the goals of the institution as much as possible of the efficiency, effectiveness, and should have the Internal Audit full independence and is linked to senior management, and aims to get the credibility and accuracy of information and data, and keep abreast of modern developments.

  The practical side includes the preparation of the questionnaire, which included a set of questions that fit the hypothesis of the research, was Tozeiha the research sample consisting of employees of the Internal Audit Department an

This study aimed to know the impact of the capital structure measured by the ratio of financing to short-term capital and the ratio of financing to long-term capital on the profitability of companies, as measured by the rate of return on assets and the rate of return on equity. The study was applied to industrial sector companies listed in the Iraq Stock Exchange. The financial number of (14) companies, and (4) companies were selected that met the conditions for selecting the study sample. The study methodology relies on the analytical method as it is more appropriate to the nature, scope and objectives of the study, and the ready-made statistical program "SPSS" will be used to analyze the relationships and influence between the

The goal of the study is to discover the best model for forecasting the exchange rate of the US dollar against the Iraqi dinar by analyzing time series using the Box Jenkis approach, which is one of the most significant subjects in the statistical sciences employed in the analysis. The exchange rate of the dollar is considered one of the most important determinants of the relative level of the health of the country's economy. It is considered the most watched, analyzed and manipulated measure by the government. There are factors affecting in determining the exchange rate, the most important of which are the amount of money, interest rate and local inflation global balance of payments. The data for the research that represents the exchange r

Economists agree upon the importance of exports and their positive impacts on the economic variables. Therefore، they studied policies encouraging exports and set out the instrumentalities supporting them. These instrumentalities included a combination of fiscal، monetary، commercial، production policies like the tax policy that is encouraging to the exports، exchange rates reduction، establishing commercial free zones، better production quality، fostering investment climate، and preparation of the necessary financing before the exporting process and afterwards.

This research is interested in the finding aspect amongst the instrumentalities encouraging exports which is parallel t

The term “non-violence” is a means of political, social, and advocacy that excludes force in reaching its objectives, and lacks infringement of the rights of non-violence. The policy of non-violence is a beautiful logic of the whole of Islamic creation, in that it is an integral part of the whole structure of Islam and it is a policy of brilliant and brilliant saying in the Almighty: `` Neither level nor good or bad, pay what is better, If that between you and him enmity as if he were intimate guardian (Suratvsalat, verse: 34. Has According to the prophet of Islam, it means that God gives to kindness (kindness) what does not give to violence (Sunan Abu Dawood, 4/255). These terms accurately communicate what is meant by violence and n