تقويم قواعد إدارة الشركات في ضوء قانون الشركات العراقي رقم 21 لسنة 1997،

The researchers have a special interest in studying  Markov  chains as one of the probability samples which has many applications in different fields. This study comes to deal with the changes issue that happen on budget expenditures by using statistical methods, and Markov chains is the best expression about that as they are regarded reliable  samples in the prediction process. A transitional matrix is built for three expenditure cases (increase ,decrease ,stability) for one of budget expenditure items (base salary) for three directorates (Baghdad ,Nineveh , Diyala) of one  of the ministries. Results are analyzed by applying  Maximum likelihood estimation  and Ordinary least squares  methods resulting

The focus of this research lies in the definition of an important aspect of financial development, which is reflected on the alleviation of poverty in Iraq, namely financial inclusion and then taking the path of achieving a sustainable economy, certainly after reviewing one of the important international experiences in this regard and finally measuring the level of financial inclusion in Iraq and its impact on poverty reduction through the absolute poverty line indicator.

Development and progress of the fleet and the navy in Oman during
the reign of Sultan Said bin sultan from 1804 to 1856.
It had second level in Arab Gulf and Indian Ocean during the first half
of nineteenth century. The fleet of Oman in this time became after British
fleet.
Several reasons were behind the development of Omani fleet
- First : The aim of Sultan Said was to built a large navy yard in Arab Gulf
and Indian Ocean to encourage him -to made many ships factories.
- Second: Arab Gulf and Indian Ocean within the reign of Sultan Said
wittinsed the confilicts and wars between different forces it drived Sultan Said
to built agood and strong navy.
- Third The main aim of Oman during the reign of Sultan

    One of the most important problems of IRAQI HEALTH MINISTRY and all healthy instruments in IRAQ is Chronic Diseases because it  have a negative effects on IRAQI population, this is the aim of our study ,to specify the important Chronic diseases which make the population fell weakly, they are six diseases as the IRAQ ministry of health specified (  Diabetes, blood pressure diseases ,Brain diseases ,  Cardiology, Asthma, epilepsy) we got these data from IRAQI HEALTH MINISTRY ,bureau of planning and studies ,for the period 2009-2012,as monthly observations , represent sum of peoples have chronic diseases in Baghdad .

     Our research obj

   The research aims to determine the nature of the effect of long . term finance with Net profit which get by the organization from a grubs of finance sources which the organization can choose among them to funding its operations it is  one of the basic necessities Net income . Despite this importance , however there is a distinct lack of many Iraqi organizations in the study of the relationship effect of between these two variables and this the reaserch problem .

          The data of research were obtained the annual guide of Iraqi market for securities where a data of sample of Iraqi Banks was selected which were five banks from 2004 to 2007 , most of the analysis re

Research objective to identify the degree of environmental sustainability values of the student-teacher in the College of Education for Pure Sciences. In this research the methodology of relational descriptive research was adopted, and the research sample consisted of (116) students from the College of Education for Pure Sciences / Ibn Al-Haytham / University of Baghdad From the Department of Chemistry (fourth stage), that is, 54% of the research community were randomly selected. The research tool was prepared, represented by a measure of environmental sustainability values of (20) items, the results of the research showed: The poor degree of environmental sustainability values. The Statistical Portfolio of Social Sciences (SPSS) was adopte

هذه الورقة البحثية تهدف الى مناقشة سبل تطوير التعليم العالي في العالم العربي والارتقاء به لخلق راسمال بشري وثقافي قادر على مواجهة تحديات العصر، فالتنمية الاقتصادية في العصر الحالي ما عادت تعتمد على المواد الاولية بل على القيمة الابداعية للانسان التي اصبحت اساسية في المنافسة الحالية بين الشعوب الانسانية و اصبح الفكر المبدع هو المنافس الحقيقي المهم حيث تصنع احدث الاجهزة الحديثة باحجام صغيرة ومواد اولية اقل

The literary aspect of any text reveals when it used The inspiration language
which reveals the creative aspect of language for the creator (writer) he in turn
will seek for the best choice from these aspects then, he will distribute them due
to their intention, and according to the their context
Thus, propagandistic text contains many moral features which the language
accord to thus , we found that the morning (dua al asbah)is full of creative
literary manifestations through many abstentions which happened in different
structures that contain the text, especially in structure of metaphor, and contrast.
we found many outstanding gaps and abstentions in these are given life, matter
that gives the text the most l

Performance measurement is considered one of the most important issues in

Measuring performance effectiveness in the educational institutions by maintaining balance among quantity measurable factors. They can be financial or non‐financial factors. Consequently they reflect decisive factors in the success of educational institutions and determining suitable standards and dimensions for their activities and giving it proportional importance. Adopting the idea of Balanced Score Card as one of the modern administrative techniques and methods by educational institutions assists in the development of administrative work, adjusting the performance in addition to achieving comprehensive standard and development of educational universit