The research aims to show the possibility of adopting the market approach to measure the fair value of biological assets in Iraq, by applying to a sample of the company listed on the Iraq Stock Exchange, where the Middle East Fish Production and Marketing Company was selected from among 7 companies representing the agricultural sector in Iraq, and according to the availability of data and for five years, the financial statements were presented of the measurement and disclosure of  biological assets at fair value according to the market approach, One of the most important conclusions reached by the researcher is the The possibility of measuring and disclosing biological assets at fair value according to the market approach in the Ira

ان الصراع الداخلي السوداني مابين قوات الدعم السريع وقوات الجيش السوداني والذي يشير الى حدوث اكبر ازمة انسانية عالمياً مرتبط بالتفاعلات الخارجية للدول الاقليمية وتعد دولة الامارات العربية المتحدة أكثر الدول التي تُثار حولها الاتهامات بشكل متكرر. لذا تهدف هذه الورقة البحثية الى دراسة العلاقة مابين دولة الامارات العربية المتحدة والصراع في السودان مستخدماً المنهج الوصفي التحليلي ومن خلال الدراسات العلمية و

The tremendous political transformations that took place in Iraq after 2003 led by the USA and its allies led to a change of its political system under the slogan of liberating Iraq from dictatorship, establishing a democratic system and spreading freedom among members of the society.
However, democracy was a mantle under which the US intended to achieve its expansionist ambitions in the region. It did not come to liberate Iraq as it claimed, but it occupied Iraq and all its materialistic and human resources. Thus, this change resulted in lots of negative events and societal pests that affected the entire social system and values. Youth is an important segment; it is one of the most affected age groups with the happenings and accident

شيعة العراق وقضية القومية العربية قبيل الاستقلال

This research deals with the dialects of the Arabian Peninsula, which is a group of dialects that belong to one language family. this term that was launched by Dr. Walaa Sadiq Al-Asadi in relation to the site from which the tribes speaking those dialects started, which is the Arabian Peninsula, and the word (dialects) was used  Instead of (languages) considering dialects emanate from collective language, which is what is called the mother tongue of those dialects

The economic- Arabic relations reflect , without any doubt, the debate of the relation held between development and  what is not developed ; on the basis that these two phenomena  form the two polar of the Arabic economic as a system resulted out of the correlation nature presented between the Arabic world and the outer world. Accordingly, the present study focuses on the in- between Arabic  trade exchanges. There are many factors which relate the Arabic countries with each other . They all contribute in paying these exchanges through different historical decades. The trade relations between the Arabic countries have taken their manner from the base of the nonequivalent  development which is related in the distributio

Das Verhaltnis des assimilierten arabischen VIII Stammes zum akkadischen

المجتمع المدني وديمقراطية التنمية (انموذج المنطقة العربية)

The purpose of this study is to investigate learners' listening comprehension problems with Englishlectures. The study was guided by research question (What are the listening comprehension problems learners have with lectures in English).Furthermore; the main significant goal were declared through conducting this study, as well as providing some procedures of distribution the questionnaire of the study.Moreover, it presents several definitions of listening. This study definitely depends on questionnaire instrument to gathering the required data. The participants of the study were 30 learners completed their secondary school and joined at the college. Based on the findings among the five factors (text, speaker, task, environment, and list