The topic of the research aims to consolidate the concept of fair value, and then to identify the international financial reporting standard and its role in the application of fair value in the Iraqi local environment and the possibility of using it in determining the value of the company. To achieve the goal of the research, the analytical approach was adopted for the data and information that was obtained by the researcher by conducting interviews with a number of bank and department managers in a sample of Iraqi banks registered in the Iraq Stock Exchange, and then analyzed by adopting some quantitative financial methods. The researchers reached a set of conclusions, the most important of which was the impact of fair value accoun

The research dealt with the effect of the tax examiner's efficiency in detecting tax evasion, as the research problem dealt with tax evasion, especially in Iraq, for many reasons and factors, including those related to tax administration represented in administrative corruption and the complexity of procedures in the tax accounting process and failure to achieve justice in the tax treatment, including the taxpayer himself, as he tries to evade for reasons Related to the level of tax awareness, loss of confidence in the tax administration, and reasons related to the state's inability to manage the services file well and its ability to achieve the set goals, This reflected negatively on the emergence of some of the consequences of

The present search addressed the " leadership skills and their impact on strategic planning " Where has the objective of leadership skills and strategic planning of increasing importance at the present time , for being fairly modern topics ,which have a tremendous impact on the success of organizations..                                                                        &n

Research Summary :

      Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of the Messengers, his family and all his companions, then after:

     This is a brief research that contained its two rudders the command and its Style in Surat Al-Ma’idah a fundamental rhetorical study, and the study clarified the meaning of imperative in both;  the Arabic  language and in the terminology of the fundamentalists and rhetoricians in a concise manner, and then indicated the imperative of the command , the true meaning, and the meanings interpretated as an  imperative form. I have mentioned some verses of Surat Al-Ma’idah, so what I have quot

تهدف الدراسة إلى استعراض ظهور كراسي اليونسكو في الجامعات العراقية والأنشطة التي تم تنفيذها لتحقيق أهداف التنمية المستدامة، حيث تم إنشاء كل كرسي لتحقيق أحد هذه الأهداف التي تركت أثرها على بعض القطاعات التعليمية والاجتماعية ، وبالتالي تنبع أهمية الدراسة من الحاجة إلى الإشارة إلى إنشاء كراسي اليونسكو في الجامعات العراقية والأنشطة التي عززت إنشائها ونشاطها ومبادراتها المحلية والدولية, وكذلك تحديد ما حقق

Since the nineties of the last century, Iraqi youth have been exposed to Mexican soap operas dubbed into classical Arabic, and the stories and ideas presented by these series were almost new to all the minds of the youth at that time, a culture completely different from the culture we have of social relations, and since the number of episodes was more than Of the 100 episodes, exposure to these series has left young people confused by the addiction to all their ideas and stories. They differ from the foreign films (mostly American) that we used to watch, and they only take two hours (at most). These films contain diverse stories and may be forgotten. Memory includes events and characters in their entirety at times, and you may remember th

Abstract

                   The study aimed to identify the expansion in granting credit to Iraqi banking institutions and its impact on the financial position of Iraqi banks in terms of revenues, profits, expenses and property rights in banks, as the expansion in granting bank credit will correspond to an increase or decrease in some items of the balance sheet and the financial position of banks, so the problem of the current study It will be determined through whether the expansion of granting bank credit will affect the financial position of Iraqi banks or not by studying the selected research community of the 10 Iraqi banks listed in the Iraq Stock Exchange, The research sample included the u

The research aims to identify the administrative skills and their role in institutional performance, and used the descriptive approach in a survey style and correlational relations to suit the nature of the problem to be studied.The research community was identified with the directors of sports activity in the Iraqi universities in a deliberate manner, and their number is (134) directors, where two scales (administrative skills and institutional performance) were used and the two scales were distributed to the above-mentioned sample in order to obtain answers that meet the required and representative sample of the community on the day 3/12/2021. The answers to all the statements were completed and after processing the results statistically

The ancient Iraqis in the Mesopotamian civilization practiced various sports activities and physical exercises to develop their physical fitness until these practices became a part of their lives and accompanied their religious, social, and military celebrations. Music had a presence in many sports scenes, and the presence of musicians and musical instruments with the armies indicated its great role. In the military scene, the research aims to shed light on the archaeological evidence and evidence of the integration of music with the sports and military scene in Mesopotamian civilization and to explore the impact of music in the sports and military scene of Mesopotamian civilization. The historical approach was adopted in collecting and des

There are two ways that the contract might be formed with (contracting between persons who are attended and contracting between absence persons).the need for determining the precise moment of the contract , is so clear because there is a specify period separate between the declaration of acceptance and the knowledge with it .and it is clear from the four theories known for jurisprudence (theory of the declaration of the acceptance, theory of exporting the acceptance , theory of the arrival of the acceptance , theory of the knowledge with the acceptance ) . It is difficult to promote one theory on another one if we look at each one and the justification of its supporters and what the opponents of each theory expose. Legal background and diff