Abstract

          The research aims to determine the nature of the Iraqi market in terms of banking financial stability and the extent impact of the operational efficiency on it, Accordingly, chosen 15 relational banks were chosen as an intentional sample that could represent the Iraqi banking system for the period 2010-2020. The operational efficiency variable was measured according to the data envelope model, and banking financial stability used  CAMELS model which includes five indicators (capital adequacy, asset quality, management quality, profitability, and liquidity), so for testing the research hypotheses used the random regression model by adopting the S

The objective of the research is to clarify the grants and aids as a conceptual input, identify the factors of obtaining them and their objectives, and the statement of the need to produce accounting information that enhances financial reporting related to grants and assistance, especially the presentation of the accounting treatments provided by the unified accounting system and determining the shortcomings of that system, The accounting requirements of IAS20 to limit the variation of treatments with application to the economic unit (the research sample) are presented.

The study reached a set of conclusions, the most important of which is the absence of an accounting base in Iraq that determines the basi

The aim of this paper is to derive a posteriori error estimates for semilinear parabolic interface problems. More specifically, optimal order a posteriori error analysis in the - norm for semidiscrete semilinear parabolic interface problems is derived by using elliptic reconstruction technique introduced by Makridakis and Nochetto in (2003). A key idea for this technique is the use of error estimators derived for elliptic interface problems to obtain parabolic estimators that are of optimal order in space and time.

أظهرت معركة غزة (سيف القدس) رؤية الصين وروسيا تجاه الصراع الاسرائيلي الفلسطيني، لكونهما يتمتعان بعلاقات جيدة مع طرفي الصراع، وهذا مكنهما من أن يطرحوا رؤية لمشروعهم للوصول الى حل سلمي يرضي الطرفين، ونابع من مصالحهما الاقتصادية والسياسية في منطقة الشرق الاوسط، فالصين لديها رؤية كاملة من خلال مشروعها (مبادرة الحزام والطريق)، اما روسيا فهي حريصة على المحافظة على وجودها الجيوسياسي واستثماراتها في (خطوط الغاز) عل

   أن الأسلوب الوصفي للبحث في طبيعة حق حرية الرأي والتعبير للفرد قد لايقودنا الى فهم طبيعة هذا الحق والمسؤولية المترتبة عليه كما هو الحال في الأسلوب التجريبي التحليلي ، لأننا لسنا بصدد دراسة حالات شاذة للأراء والتعابير والسلوكيات ، ولكننا بصدد دراسة طبيعة المؤثرات البايلوجية والنفسية والذاتية والنفسية الأجتماعية التي توصل الأختلاف في الرأي والتعبير الى مستوى حقاً من حقوق الحرية الطبيعية للفرد ،

The Accounting Disclosure for non-current intangible assets is necessary to rely on accounting information by decision makers in the economic unity, two international accounting standards issued (IAS16,36), which aims to provide the foundations of the recognition, measurement and disclosure of appropriate assets Non-current tangible. (IAS16) allowed to use re-evaluation approach to measure assets entrance due to the inadequacy of the accounting information resulting from the application of the historical cost of the entrance under increasing technical developments and continuing that leave clear their effects on non-current intangible assets, As well as the requirements of what came (IAS36) the importance of accounting for the impairment

Color in the fantasy child theater represents a psychological and sematic symbol in conveying the connotations and clarifying meanings being an exciting and clarifying means. The researcher felt the necessity of shedding light on the color semiotics in the theater shows presented for children which are characterized by fantasy atmospheres and the ability to employ the color semiotics that goes along with the nature of the Iraqi theater shows through the following question: 

What is the extent of the representation of the color significance of the mark shown in the fantasy theatrical show presented to the Iraqi child?

The aim of the research is:

     Exposing the color utilization and its s