Abstract:

 The underlying objective of the international standard No. (6) to assist in accounting applications for the extractive industries, taking into consideration the goals and objectives contained in the sixteenth of the private International Accounting Standards criterion accounting for land, machinery and equipment, as well as Standard No. axes (38) relating to intangible assets, and in order to create a vision of a comprehensive development needs oil in order to exact evaluation of policies related to the particular needs and draw a comprehensive frameworks with respect to treatment of expenditures and revenues in the oil production industry, is also interested in Standard No. (6) within the primary objectiv

The study of triples seeks to deal with the comprehensive nature of the Qur’an texts, and the choice fell on the trilogy of great torment, pain, and humiliation in the Noble Qur’an - an objective study, the title of this research, in which I tried to shed light on these terms, and the nuances between them, and in particular torment The eschatological terminology varied, which can be summed up in three terms, namely the great, the painful, and the offensive. The types of torment, the pain is the painful one that is described by the severity of pain and its horror, as for the humiliating punishment, it is that which humiliates the one who has fallen on it, and the diversity of torment is due to the diversity of sins.

The research aims to show the effect of some short-term debt instruments (central treasury transfers, cash credit granted to the government by commercial banks) on the production of the wheat crop in Iraq, through its effect on money supply during the period (1990-2018), As the study includes two models according to the statistical program (Eviews9), the first model included measuring the effect of short-term debt instruments on money supply, and the second measuring the extent of the money supply's impact on Wheat crop production, as the results of the standard analysis showed that the short-term debt instruments used in the model were Significant effect on wheat crop production indirectly through its effect on money supply, As

The study aims to identify the uses and the impact of social networking applications and websites on stock markets and their role in defining the details of dealing with stock movement and trading. The study also aims to highlight the role of these networks by increasing confidence in stock markets and companies as well as encouraging and inciting young people to invest in these markets, the study belongs to the descriptive analytical approach, the study population consisted of all current and potential investors in the stock and financial markets in the United Arab Emirates. The study used a questionnaire that was distributed to a number of followers of social networking pages and websites that deal with trading

  Time represented a significant element in building any film story, despite its inability to express itself, but by employing the rest of the elements of the cinematic mediator language to express it. Time factor is present and manifested in all the details of the picture, and the more important is its presence in the event narration process. The narration totally depends on temporal structure in which it appears, which makes time a dominating element in the development of the narrative shapes and patterns. The narrative propositions have come to take new workings that time streams appeared that manipulate the time structure, reversing it, stopping it or making it fluctuate between the three levels of time, or repeating it or make

The Transformation of environments surrounding human which called (place), formed an intermediate compresser in forming awareness pictures, human knowledge, culture and thought features, and changing the systems and contexts of human societies, which led to a change the rhythm of life as a whole. So according to that the place will be encodes according to these data for psychological connotations, lead to human sense of harmony with the place in different manner format, here the search problem lies when trying to detect how Iraqi artist deliberating with the place concept, wondering how to investing place in the contemporary Iraqi drawing within its reference dimension, and showing mechanisms from comparative study for the works of two a

This research deals with the topic of "the status of women" in the literature of Sufism. The researcher cites a bundle of mystical yarns, and examples of verses and poems from this high literature that look at women with reverence and appreciation. The researcher tried to find an appropriate explanation and away from the arbitrariness of the symbols used by the poets of Islamic Sufism In their poems.

    The research is considered a comparative study of the Arabic and Kurdish dialects, by selecting six famous poets from the literature of literature, three of them from Arabic literature, and the other three from Kurdish literature, so the research is di

This research deals with the topic (the position of women) in the literature literature, and the researcher cites a bouquet of woolen yarn, examples of verses and poems from this fine literature that looks at the woman with respect and appreciation. In their poems.
The research is a comparative search for Arab and Kurdish literature, by selecting six famous poets in the literature, three of them are from Arabic literature, and the other three are from Kurdish literature, and thus the research is divided into two subjects and six demands.
Finally, the researcher tried to set a brick that would be an entry point to find an indicative explanation and a suitable explanation that would break those symbols and signs that caused the exp

The purpose of this study is to assess the performance of government units (Iraqi hospitals) by trying to determine the possibility of the current governmental accounting system to provide information on the performance reports of government units. In order to improve the efficiency of hospital resources management, the services provided by the hospital should be subject to performance measurement and evaluation The importance of the health sector in the provision of services, in order to raise the efficiency of the performance of services provided by government units has reached the researcher a set of conclusions, the most important

1. The financial reports produced by the accounting s

In this research The study of Multi-level  model (partial pooling model) we consider The partial pooling model which is one Multi-level  models and one of  the Most important models and extensive use and application in the analysis of the data .This Model characterized by the fact that the treatments take hierarchical or structural Form, in this partial pooling models, Full Maximum likelihood FML was used to estimated parameters of partial pooling models (fixed and random ), comparison between the preference of these Models, The application was on the Suspended Dust data in Iraq, The data were for four and a half years .Eight stations were selected randomly  among the stations in Iraq. We use Akaik′s Informa