The study aims to make an in-depth  analysis and the financial account components in the Iraqi balance of payments because it reflects the economic center of the country towards outside world, it also helps in making decision about monetary and financial policies, finance and foreign Trade the importance of FDI for Iraq lies as an important sources as wells provides advanced technology  and job chances, It also avoids the country negative effects of borrowing processes from abroad . for analyzing direct and indirect foreign investment on the balance of payments and financial account in a period between (2003 to 2015), a community and research sample have been selected, presented in CBI/ Balance of payments. Department,

The main function of the auditing process is to get a financial report provide information about the activities of the economic entities. The financial report's information is intended to be useful in making decisions and planning for entities future. Such information became more effective and efficient if the auditors process analytical auditing procedures, by using those financial analysis tools, which mean more detailed indicators.

The objectives of this research are to investigate auditor's use of analytical procedures in Oman and identify the main objectives for using these procedures. A questionnaire was used to gather the data for the study. A sample of 65 auditors and the response rate was 80% (52).

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Learning a foreign language is a highly interactive process, and a belief that communicative activities foster a great amount of linguistic production provides language practice and opportunities for negotiation of meaning during communicative exchanges. Thus, this study examines what benefits learner-centered classroom setting offers compared with that of teacher–centered classroom, and how less proficient learners accomplish their tasks and activities with scaffolded help during interaction with the help of proficient classmates and under the guidance of a skilful person, i.e., the teacher. The subjects participating in this study are 30 Iraqi 4^th year college students in the Department of English, College of Arts , Univer

This research is a comparative jurisprudential study that focuses on Imam Al-Bayhaqi’s preferred opinions in his book Al-Khilafiyat (The Disagreements), the part of Al-Rida’a (Breastfeeding). It is considered one of the most important familial topics that is concerned with organizing the social relations in Islam, strengthens the family ties and that prevents the family disintegration due to the ignorance and lack in comprehending Sharia laws (Islam law) in all aspects. The study follows the inductive and descriptive method. It aims at examining the prohibition of marriage when breastfeeding takes place at the time of woman’s conversion to Islam or during her infidelity period. It further aims at verifying the prohibition

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ABSTRACT

Learning vocabulary is a challenging task for female English as a foreign language (EFL) students. Thus, improving students’ knowledge of vocabulary is critical if they are to make progress in learning a new language. The current study aimed at exploring the vocabulary learning strategies used by EFL students at Northern Border University (NBU). It also aimed to identify the mechanisms applied by EFL students at NBU University to learn vocabulary. It also aimed at evaluating the approaches adopted by EFL female students at Northern Border University (NBU) to learn a language. The study adopted the descriptive-analytical method. Two research instruments were developed to collect data namely, a survey qu

This research is based on the idea of showing the extent to which the public relies on satellite channels as sources for news of the demonstrations in Iraq .This was the essence of the problem for which the researcher set several goals, including knowing the public’s confidence in the news of these satellite channels and comparing them with others. The researcher chose an available intended sample of (117) respondents in Baghdad - Karkh and Rusafa by adopting the survey method and applying a questionnaire form and the theory of media dependence for the period from 15/11/2019 to 1/1/2021 . By using statistical methods, the researcher reached many results, the most important of which are: Satellite channels are a source for 79% of the pu

اقيمت الكنائس على جانبي مدينة بغداد الغربي(الكرخ) والشرقي(الرصافة)، أما الأديرة فقد انشئت في موضع مدينة بغداد قبل بنائها وبعد البناء حافظ البعض منها على مكانته وانشئ البعض الآخر، في جانبيها الغربي(الكرخ) والشرقي(الرصافة)، وهو ما سنركز عليه في بحثنا عن كنائس وأديرة بغداد لمختلف الطوائف المسيحية فيها، فضلاً عن تسليط الضوء على دورها الإجتماعي والإقتصادي والثقافي، وإن كان محدوداً جداً وقاصراً على الأديرة أكثر

Modern communication and media technology has pioneered new horizons and curried out deep changes in the various fields of social life, It effected enormously human communication as well.
Content one Who late the developments which have effected the social relations ،due to the new media ،especially Face book ,will certainly notice the far cry changes of the social relation net which has been effected ,in a way or another ،the accelerated development ،under the appearance of the so called the virtual society .
Face book has embodied the means – communication ,which has become an important turn point in the social communication .
It is the point the present paper tries to expose an discuss by a field study curried on a sam