The aim of the research is to identify the adequacy of accounting disclosure in granting bank financing in explaining the role of accounting disclosure in granting bank financing by linking the concepts of full, comprehensive and adequate disclosure to bank financing. The impact of full accounting disclosure on granting bank financing, the existence of an impact of comprehensive accounting disclosure on granting bank financing, the existence of an impact of adequate accounting disclosure on granting bank financing, and the research relied on the descriptive approach, the deductive and inductive approach, the inferential analytical approach, a

لا زال انضمام العراق الى WTO  مثار جدل لما يترتب على هذا الانضمام من اثار كبيرة وخطيرة على الاقتصاد العراقي الذي لا يزال يعيش ظروف صعبة ناتجة عن تدمير قدراته وبناه التحتية اثر الحروب والحصار والتي امتدت لحوالي ثلاثة عقود .

العراق يحتاج الى فرصة اعادة تنظيم  قدراته وامكاناته سواء في القطاع الصناعي او القطاع الزراعي وان الاخير يمثل حالة تتطلب منها منح العراق افضليات تدع

Comprehensive automobile insurance is considered as an important insurance which is managing by National Insurance Company due to the continuous accidents the company is endeavoring to this market not for trading motives only but also to increase the insurance awareness of people and insurance benefit for other insurance portfolios .On this basis the researcher had chosen her subject ( obstacles in marketing comprehensive automobile Insurance policy ) the company faces several obstacles and limitations in marketing the policies of this portfolio due to certain factors and influences beyond the mainly connected with the reduction of marketing programmes of the company . the aim of this study is to shade the light upon the internal factors

    يهدف البحث الحالي إلى اختبار العلاقة بين نوعية حياة العمل والإبداع التنظيمي في ديوان وزارة التخطيط ، ولبلوغ الهدف المذكور وبناء على معطيات البحث الاستطلاعي للباحث بني ألانموذج الفرضي للبحث الذي ضم المتغير المستقل والمعتمد، واعتماداً على حركية الأنموذج صيغت فرضيتان، ولاختبار صحة الفرضيات وجمع المعلومات من عينة البحث البالغة (100) مدير يمثلون مرك

This research aims to know: 1- The effect of using the Flanders model in expressive performance and the development of divergent thinking among the fifth-grade literary students. To achieve this goal, the researcher made the following hypotheses: - There is no statistically significant difference at the level (05.0) between the average scores of Experimental group students studying the term using the Flanders model and the average scores of disciplined group students who study the same subject in the traditional way in the expressive Performance test. - There is no statistically significant difference at (0.05) level between the average scores of experimental group students in the test of tribal divergent thinking and the same group in t

Comprehensive automobile insurance is considered as an important branches in the portfolio of National Insurance Company in Iraq .Due to the continous accidents the company is endeavouring to   this market.

    The company faces several obstacles and limitations in marketing the policies of this portfolio due to certain factors and influences beyond the control of the company and others internal mainly connected with the reduction of the marketing programmes of the company .

    The target of this study is  to focus the light  upon the interal factors which can be gorerned by the company,confronted and solved.

تنظر الدراسة في نظرية الترجمة كإطار تم من خلاله تقييم العديد من الترجمات لمعنى القرآن الكريم بشكل تحليلي. كما تطرح الدراسة نماذجا معرفية قرآنية كإطار أو نموذج نظري عام بغرض فهم الخطاب القرآني بشكل أفضل.كما تبحث الدراسة في تأثير علم البلاغة على درجة التكافؤ في ترجمة معنى القرآن الكريم . ثم تمت مناقشة التفاصيل النموذجية المفصلة لمشاكل ترجمة القرآن وتقييم العديد من الترجمات المختارة لمعنى القرآن. تقدم الدر