Importance of accounting standards belong to be the instructor and the advisor for accountant in performing his work . For each invironment a group of political, social, economical  and cultural factors which distinguish it about other environments . In  order to perform its aim in produsing accouting information helps in making decisions on different levels, accounting standards should established in a form that harmonized with the environment that apply in it . Establishing international accounting standards comes with the same direction and then it has put influential with standards some states that have influence on international accounting standards committee. So because of the big changes that happened in the inte

The research study focuses on the efficient and accurate detection and determination of cobalt ions. The detection method involves the formation of brilliant green aggregates with calcium hexacyanoferrate in the presence of nitric acid. (Nagham-four sources of white snow light-emitting diodes arranged in three rows corresponding to three detectors) (The NAG-4SX3-3D Analyzer is an optical, chemical, electronic, and detection tool that receives a cumulative signal (no amplification is required). The total distance travelled is 760 mm with regard to YZ(mV) - tsec (dmm). It was selected for its precise calculation of the energy transducer profile. The linear range for measuring cobalt (II) ions is 0.05 to 20 mM. For concentrations of 5

The environment contemporary works for the insurance companies have seen a number of technological developments and changes rapidly in light of the intense competition in the insurance market, and this affects human behavior in the workplace, and to director in his work needs to be a set of managerial skills. so we find compensation activity in companies insurance needs a high managerial skills, so that compensation, director of the settlement procedure successfully. So research aims to test two hypotheses two major belongings variables search using some statistical methods to extract the results and interpretation and analysis (such as arithmetic mean, standard deviation, percentages, Alpha Cronbach's coefficient, Pearson correlation co

Security reflects a permanent and complex movement that complies with international and societal needs and developments in all its dimensions, interactions and levels. To constitute a universal demand for all States, communities and individuals. The question of security is one of the most important motivations and motivations that govern the behavior, and even the objectives of those societies and States. These groups or individuals have always sought to avoid fear and harm, and to provide stability, safety and security. In the light of this, security studies have been among the important fields of study in the field of international and strategic relations. The field witnessed many theoretical efforts, from the traditional perspective,

The tagged research problem (the outputs of the written text in conceptual art) dealt with a comparative analytical study in the concept of conceptual art trends (land art - body art - art - language).

The study consisted of four chapters. The first chapter dealt with the theoretical framework, which was represented in presenting (the research problem), which raised the following question: What is the role of the written text in the transformations of the conceptual arts?

The first chapter included (the importance of research) and (research objectives) seeking to conduct comparative research in the written text within the trends of conceptual art as a moving phenomenon in art, and to reveal the variable written text in the

Form naming system Simiaúaa can not be studied in isolation from the dimensionality of social and psychological , no doubt that names carry data psyche during social interaction , deflagration volunteered her body signifier in formats that meet the margin emotional part of the signified , Vtngams forms functions in coordinated trading to function as semantic double , it operates on coding , as well as carry emotional charge .
The science of semiotics cares Pettmvsal indications and forms of circulation, and is made form the semantic patterns , and pattern of production , and methods of functioning . Stop quite a few specialists and critics and researchers at Dalia ignorant poet and knight known ( Duraid bin embolism Jashmi ) ; it rep

The overlap between science and knowledge is a feature of the 21st century. This integration, which crosses the traditional boundaries between academic disciplines, has occurred because of the emergence of new needs and new professions. This overlap has overshadowed the arts in general and design in particular. The Design achievements have not been far away from the attempts of integration of more than one type or design application to produce new outputs unique in its functional and aesthetic character, including the terms of internal graphic design.

The researcher raises the question of the functional dimension of graphic design in the internal space, in order to answer it through the methodological framework, which includes th

Corruption is one of the barriers to economic growth and investment opportunities, and after the most serious security and stability, that corruption plagued the Iraqi economy is striking and has roots since the eighties of the last century to the present day.

The study aimed to identify practical impact of corruption on investment in the Iraqi economy and revealed the possibilities and obstacles to investment in Iraq and clarify the investment opportunities at the level of Iraq and the impact of corruption on investments.

The focus will be on the statement of the extent of corruption and investment in Iraq and the adoption of the style of economic measurement using cross-section

The poetic text, being an artistic product, is achieved during the moment of inspiration. However, this inspiration does not come from a vacuum. Rather, it needs a good environment capable of pushing the poetic text to the surface after its formation in the poet's mind, with the images and ideas it contains, expressed in his own language and style. Distinguished, and we must not overlook that language is not just words and meanings, but rather those feelings and emotions that are the essence of creativity (()), including musical, sentimental and imaginative aspects with colors of suggestion and symbols (()), because the poetic language is distinguished from others in that it (Symbols for psychological states are the substance of thought)

In the current study, wild land plant specimens were collected during the flowering and fruiting period of these plants in February, April, June, August, and October 2023 from the riparian area of the Dujail River, Salahaldin Province, north of Baghdad, Iraq. Identified and the results showed that the number of these species were: 104 species, belong to 29 plant families, Included 26 dicotyledon families with 76 genera and 96 species. The asteraceae family was the most diverse, with 30 species, followed by Brassicaceae with (12) species. Additionally, there were 13 families represented by only one species in Dujail River which included: Apocynaceae, Berberidaceae, Capparaceae, Caryophyllaceae, Convolvulaceae, Geraniaceae, Lythraceae