In this study, an analysis of the synoptic characteristics, causes and mechanisms of Kahlaa tornado event was carried out. This tornado occurred on 10:30 UTC (1:30 pm Iraq Local Time) on 14 April 2016 to the north of Kahlaa town in Maysan governorate. We analyzed surface and upper charts, weather conditions, the damage indices, the dynamical features and the instability of the tornado. The analysis showed that there was a low pressure system which was an extension of the Monsoon low in addition to a supercell thunderstorm and a jet stream aloft. The cold trough and high relative vorticity at 500 hPa level, the humid warm wind blowing from the south and the dry cold wind from the north contributed to the initiation of the tornado. Accordi

This research aims to numerous risks to the portfolio of the insurance company that arise from practicing the activity in general, and the risks arising from insurance contracts in particular, and what is the role of the company in the disclosure to help users (such as owners) to understand and concentration of risks in the financial reporting and identifying movable risks size to reinsurers that may affect the solvency of the portfolio and makes them at a given moment required to fulfill the obligations towards policyholders outweigh the financial capacity, which leads to stumble or bankruptcy.

So I sought this research is to identify the extent of the obligation to disclose the accounting for this risk and the extent of their i

Research Objectives: The research aims to highlight the approach of Imam Al-Qaradawi in contemporary jurisprudence in the recent issues of the jurisprudence of minorities, and mentioning the foundations of jurisprudence of minorities, along with some of the practical applications of Imam Al-Qaradawi.

Study Methodology: The researcher applied the inductive, analytical and comparative approach by tracking the scientific material related to the subject of the study from the books of Al-Qaradawi in the first place, then by comparing the legal provisions with what had been stated in the four schools of jurisprudence.

Findings: The interest and need of Muslim minorities in non-

Information pollution is regarded as a big problem facing journalists working in the editing section, whereby journalistic materials face such pollution through their way across the editing pyramid. This research is an attempt to define the concept of journalistic information pollution, and what are the causes and sources of this pollution. The research applied the descriptive research method to achieve its objectives. A questionnaire was used to collect data. The findings indicate that journalists are aware of the existence of information pollution in journalism, and this pollution has its causes and resources.

The aim of the research is to demonstrate the impact of the dimensions of the marketing vigilance represented by (environmental scanning, diagnostic capacity, validity and decision-making) and to attract deposits represented by (customer relationship management strategy, distribution strategy (location), promotion strategy), as the research was applied in each of Banks (Assyria International, Iraqi Middle East Investment, Business Bay, Iraqi Investment, Babel, Al Mansour Investment), and the questionnaire was adopted as a main tool for collecting data and information from a sample of (110) who are in the position (department manager, department manager, assistant Section Director, Division Officer, Unit Officer), and the statistical prog

The issue of nuclear proliferation is one of the most vital issues as it reflects a form of dealing in the field of international relations. Therefore, the Middle East region has taken great interest in reducing the levels of nuclear armament and acquiring nuclear power within the strategic framework of the international and regional powers. The establishment of a nuclear-weapon-free zone in the Middle East region is currently one of the most important international and regional arrangements for controlling the levels of nuclear proliferation and attempting to build a state of stability and balance. In the Middle East and the world. The importance of the research comes from the fact that it deals with an important and vital issue

The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th

The research aims at introducing international standards of internal auditing standards, including properties, performance, and special focus on the role of internal auditors abide by the standards of properties in achieving better accountability of the various actors in the Arab Bank and its branches in Jordan. The researcher to gather information on the questionnaire that was designed in accordance with the pivotal first measure the degree of compliance with the standards of properties and the second measures the following criteria for properties to achieve accountability is through the use of statistical methods to researcher concluded that 42.5% of the changes to achieve accountability back to the standard features and more standards

The research aims to determine the factors affecting the woman’s use of electronic marketing in social networking sites, and to know the extent of the sample’s use of social networking sites for electronic shopping purposes. The research tool used the questionnaire form that was designed in its final form after presenting it to the arbitrators and it included a set of questions and a five-Likert scale, and used the spss statistical program to perform the statistical operations that were laid out in tables showing the frequencies, percentages and percentages Salary, mean, standard deviation, and correlation using the Spearman correlation coefficient, the Ka2 square test, the F test, the Alpha Cronbach test, and arrived at Searching to

This research submitted to be a clear form for a city has famous civilization extended many centuries , made its obvious stamps & prominent for eyesight through what left us of edifices stated witnesses of Islamic cities , that are distinguished from others by its model , engineering of buildings that are taken special characteristics display thought creativity features & Islamic Arabian art , and this research clarifies from thought & design of Al-Hajjaj in building Wasit City that appeared as a result from the political conditions that Iraq faced them in general , and Al-Hajjaj in particular , the increasing of revolutions from different governorates