The subject of  "The minimum employee's salary  in the Iraqi Legislation" is a significant and practical importance for discussing the minimum range for salary as one of the important guarantees that approved by legislator in the civil law service and related laws based on the relied criteria and concepts that participate to decide that point. All that shall fit with general economical status and considering its development by routine viewing and increasing it based on the employee's status and his general position. This research will state the position of Iraqi legislator of reporting and adjusting the minimum range of employee's salary and comparing it with the status of  Egyptian and Lebanese legislators.  &nb

Praise be to God, who created people from one soul, and made her husband, and prayers and peace be upon His Messenger, Mercy given and the grace given, and on a machine and companions pure. Divorce cases have increased in recent years in a worrying manner, especially since divorce has unforeseen consequences at the individual and social levels. The source of concern stems from the fact that the cohesion and integrity of society starts from a family as it is the cornerstone of the social structure, which is the foundation upon which the large society is based. Marital life may suffer from problems and obstacles that are difficult to solve, so the man presents the divorce of his wife and that the phenomenon of divorce is not a result of it, b

 تعد المنافسة من متطلبات الإقتصاد الحر و ركيزة أساسية لتفعيل الإصلاحات الإقتصادية , إذ يقوم الاقتصاد الحر على مبداء حرية التجارة والصناعة وحرية المنافسة , أي التنافس بين مختلف المؤسسات الاقتصادية التي تقدم الخدمات و السلع المتماثلة أو المتشابهة,إذ تعتبر المنافسة التجارية المشروعة من الأساليب المثلى في التنمية و التطوير  في المجالات التجارية , فلكل تاجر الحق في ممارسة أعماله التجارية بطريقة مشروعة 

The establishment of political parties in Iraqi law is subject to several conditions, including the conditions related to the principles and objectives of the parties and the conditions related to membership in the parties, as well as the establishment of a number of procedures. These conditions and procedures are governed by the Political Parties Law No. (36) of the year 2015, And another represents a restriction on the freedom to establish political parties and graduated from the framework of the organization authorized by the ordinary legislator under the constitutional assignment under the text of Article (39) of the Constitution to restrict and confiscation of the freedom to establish political parties, and we have finished through

Transportation Sector classified as one of the services sectors which is without the production activities cannot be complete its rule. Is act asmoving actions which operate at production and non production goals for the organization and individuals insides the country and with others, that is why this sector act as one of the main which is occupied an important status on the way the economic activities and on the level of the economic institutions the transportation work on transforming all the commodities and products from productions locations to consumption location then its effect the productivity process and create the location utility and on the level of economic it considered as one of the economic supportive structure an

The Industrial Banks in most countries in the world plays an essential and vital role in developing the industrial sector due to its effective importance in the economic and social development. The research aims to study the ability of the Industrial Bank of Iraq to the growth and development of the mixed industrial sector companies through loans granted to them. In addition, the research seeks to study credit policies pursued by the Industrial Bank of Iraq to finance the mixed industrial sector companies. The data of the research has been collected from the financial statements of the Industrial Banks of Iraq  for the period 2007-2011, and by means of questionnaire distributed to a sample of the mixed industrial sector companies in

Practiced media work tasks within the scope of certain legal duties embody the whole rules of professional conduct that should be on the real media adhered to and act out because it or bring action would violate longer be positive for the legal liability of any kind. These legal obligations imposed on the media vary depending on the reference that media self-employed, there are legal obligations scheduled to journalists working for the state media institutions offset by other legal obligations imposed on those working in the private media institutions as well as the different nature as to each professional media in nature while others characterized the other character Public.

Giving the media to exercise his legal rights, th

المقدمة

تمثل الأسعار تعبيرا" نقدياً لقيمة السلع والخدمات المقدمة للزبون، وتعد عملية التسعير من العمليات المهمة وذات الأثر البالغ على نجاح واستمرار منظمات الأعمال، نظراً لما لها من تأثير على المقدرة الربحية وإعادة توزيع الدخل القومي المخصص للاستهلاك، إذ أنه بتحديد الأسعار يستطيع الفرد أن يوزع دخله بين ما يعده ضرورياً من السلع وما يعد كمالياً.

وعموماً فإن لعملية التسعير م

The estimation of the parameters of Two Parameters Gamma Distribution in case of missing data has been made by using two important methods: the Maximum Likelihood Method and the Shrinkage Method. The former one consists of three methods to solve the MLE non-linear equation by which the estimators of the maximum likelihood can be obtained: Newton-Raphson, Thom and Sinha methods. Thom and Sinha methods are developed by the researcher to be suitable in case of missing data. Furthermore, the Bowman, Shenton and Lam Method, which depends on the Three Parameters Gamma Distribution to get the maximum likelihood estimators, has been developed. A comparison has been made between the methods in the experimental aspect to find the best meth

المقدمة ومنهجية البحث

تتفق أغلب الأدبيات ومنها المحاسبية, بأن الخطوة الأولى في وضع وتقييم أي نظام إداري أو محاسبي هي في صياغة أهداف ذلك النظام لما لذلك من أهمية في توفير معيار للحكم على كفاءة التطبيق من عدمه.

وتعرف الأهداف بأنها (النهايات التي تعمل أو توجه النشاطات باتجاهها أو هي النهايات التي تطمح النشاطات تحقيقها). ( 1 ) ..,

 كما تعرف أيضا بأنها (الأ