The environment plays a fundamental role in the production of
poetry. It is often said that poets are the products of their environment.
The environment has a clear impact on poets in terms of their style
and their choice of simple and reader-friendly words, which do not
require linguistic dictionaries but suit the readers.

أفرزت الظروف الاقتصادية والاجتماعية التي عانى منها الاقتصاد العراقي العديد من الاثار السلبية وتكريس بيئة من شانها التشجيع على اقامة مشاريع صناعية وخدمية لا تتناسب وتغيرات السوق وتعتمد على آلات ومعدات بسيطة وتشتمل أعمال حرفية يدوية الصنع وبائعي التجزئة ومختلف انواع الورش والمصانع والمعامل غير المرخص لها وغير المجازة قانونا، حيث أنتشار المشروعات بشكل عشوائي غير م

Corporate governance has the great concern from the international and regional, institutions and organizations especially after the current financial crisis. It became a fertile field for research and study.

So an urgent need was to do research links the relationship between taxes and corporate governance to take advantage of Its multiple positives because corporate governance helps in the elimination of the conflict, to achieve harmony and balance between the interests of different groups interested in the company whether from within or from outside, financial authority is one of the these categories.

  The aim of this research is to achieve a set of objectives including:

1. make use of the

     لقد إزدادت التطورات العلمية والتكنولوجية ولاسيما المعلوماتية زيادة في العلوم والحقائق والنظريات والإكتشافات بصورة مذهلة، وكذلك زيادة فروع في العلم والمعرفة ففي كل يوم نشهد قيام فروع أو تخصص معرفي جديد، إضافة إلى تفجر المعرفة التي ساهمت في بناء قنوات الفروع والتخصصات العلمية القديمة والجديدة (عبد الغفور 2001 ص8).

     فالثورة في مجال العلم والمعرفة والمعلومات والإتصا

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.

هدف البحث الى التعرف على العلاقة والاثر بين متغيرات البحث والمتمثلة بأخلاقيات الاعمال بمثابة متغير مستقل بأبعاده ( فريق العمل ، المسؤولية ، السرية ، القواعد والاجراءات الوظيفية ) ومحاسبة المسؤولية بمثابة متغير تابع، ومتغير وسيط هو الثقافة ، تمثل مجتمع البحث بمجموعة من الشركات الصناعية العراقية وتم اخذ عينة قصدية من محاسبي تلك الشركات بلغ عددهم (60) محاسبا حيث تم توزيع الاستبانة عليهم كأداة للبحث وتم تحليلها ب

Analysis of the main financial statements (financial position, income, cash flow) using the analysis tools gives a clear picture of the results of the annual activity of the economic units, which contribute to the development of future plans and programs and identify weaknesses in the work of economic units including banks. Therefore, the indicators used in the analysis Would be feasible for the rest of the other sectors. such as Central Bank , Security exchange market , which will accordingly contribute in National product , determining market requirements , investor’s desires , knowing economic situation and providing liquidity in a timing manner.

This study has pursued to identify the agricultural initiative (the independent variable) with all its subordinate variables  in profits and bank lending activity (the dependent variable), as an applied study in cooperative agricultural bank, which stemms from a problem that includes:-

1. The policy variance of agricultural initiative lending and variation of the cooperative agricultural bank lending policies.
2. decreasing the demand on the loans of the cooperative agricultural bank and increasing the demand on the agricultural initiative by the individuals (citizens).

 The purpose of the study is represented by clarifying the practical reality of applying the agricultural initiative and its

The auditor plays a key role in economic life because of the confidence his report adds to the audited financial statements. In applying the various stages of the audit process, the auditor must maintain a high moral level that determines his type of commitment in his professional behavior before God first, And to the society at last in a way that supports its independence. On this basis, the aim of the research is to identify the threats that affect the independence of the auditor. To achieve the objective of the research, the hypothesis that there is a statistically significant relationship between the threats facing the auditor and his professional independence was formulated. In the light of testing the hypotheses of research it was