The research aims to know the extent of the impact of the risks of foreign exchange centers represented in the risks of commitment, exchange rate changes and liquidity risks in audit procedures, and accordingly the research will provide an applied framework of knowledge that shows the relationship between the variables addressed, and the importance of the research lies in the light of its presentation of intellectual, cognitive and applied contributions On the risks of foreign exchange centers and audit procedures, the research community is represented in the banking sector. The sample included nine private commercial banks listed in the Iraqi Stock Exchange. The research relied on a time series consisting of four years that extended fro

The present study aims at knowing the reasons of the student of secondary school abstention from participation in the theatrical activity, and to know the reasons that resulted in this abstention. In addition to that, the study aims at knowing the differences according to variables (gender, scholastic stage, and major of study). The sample of the study was chosen from the secondary schools in Baghdad in the random manner from Al-Karakh and Al-Rusafa districts of (147) students. The questionnaire was used to collected data.

          The result showed that all the items are intense, the item of (Students do not know how to use their leisure time) obtained the hi

This research aims to clarify the role of Iraqi nature in the style of the artist Ayath Al-Doori. Through it, the spotlight was shed on the aesthetic of Iraqi nature, its importance and its relationship to art, and its pioneering role in the style of the Doori artist. The research included two axes: the theoretical axis and the applied axis. The first theoretical axis deals with two topics: The first topic: the aesthetic of Iraqi nature as part of the life and methods of Iraqi artists from ancient times until today, including the periodic artist. The second topic: the league artist touched on the private life of the league artist. As for the second (applied) axis, it includes the research community, the research sample models, the resear

First: People’s need for advocacy:

Calling for a legal necessity for all people, regardless of their races, colours, tongues, and culture, to explain the truth, spread fear, bring benefits, ward off evil, regulate a person’s relationship with his Lord, and his relationship with creatures, so that he knows his money and what he owes.

All of creation is in dire need of the call to God’s religion with insight due to their inability to reach out to goodness, righteousness, guidance, and success on their own. Man is limited in thinking in this universe, limited in his resolve, unable to know what will improve his affairs in the two worlds. His need for religion is one of the necessities of his life, and one of the comple

In this study, we investigate the behavior of the estimated spectral density function of stationary time series in the case of missing values, which are generated by the second order Autoregressive (AR (2)) model, when the error term for the AR(2) model has many of continuous distributions. The Classical and Lomb periodograms used to study the behavior of the estimated spectral density function by using  the simulation.

 The current research aims to: (know the effectiveness of the harvesting strategy in the achievement of the students of the Institute of Fine Arts in environmental art.
- In order to know this effectiveness, the researcher put a main zero hypothesis and derived six sub-hypotheses from it. the usual way; As the research community reached (120) male and female students of the Fine Arts Institutes for the morning study in Baghdad. As for the research sample, it was chosen by the simple random method, and the number was (75) male and female students for the year 2021-2022 AD. The researcher applied a pre-knowledge test for the four groups of research to find out the level of previous experiences of students in the subject of environmen

     The current environment is witnessing several developments as a result of the changes  taking place in all areas of economic, social , political and legal that led to the transformation of the industrial economy , which depends based on quantitative production to a knowledge economy which relies based on information and knowledge , as the central pillar of this economy during the trading  of  these information and knowledge between all individuals in general and decision makers , in particular, through information and communication technology of computers and the Internet to achieve sustainable human development in the social dimension.         &

Abstract

The labeled research deal with (Entrepreneurship Organizations In the framework of strategic leadership practices: Field research in the Ministry of Oil), Search over the possibility of the influence of the practices of strategic leadership Which include

(Determine the strategic direction, The discovery of the fundamental estimators and maintain it, The development of the human capital, and Maintaining of  an organizational culture influential, and Find a balanced regulatory Control) In a Entrepreneurship  in its dimensions and its (innovation, risk, pre-emptive and independence) On group of heads of departments and authorities

This study aimed at highlighting the role of small and medium enterprises in bringing about economic development in Jordan. The study examined the impact of the number, size of investment and the number of jobs provided by these enterprises on the rate of growth in gross domestic product (GDP) as an indicator for economic development. To achieve its objectives, the study adopted descriptive and quantitative analysis. A linear multi regression model was developed with a growth rate of GDP as dependent variable and the number of institutions, size of investment, and the number of job opportunities as independent variables. The study concluded that each increase by one small or medium enterprise lead to an increase in the rate of gr

The research aims to demonstrate the impact of the acceptable solvency of the National Insurance Company on the investment activity in it, as the research assumes the existence of a statistically significant relationship between the acceptable solvency variable and the investment variable, and the researcher took the National Insurance Company as a place to conduct the research, as it is the first insurance company Watania was established in the fifties of the last century, and it has a long history in the practice of investment activity, and the company’s financial statements for the period from (2010-2019) were relied on, and the annual reports issued by the company as well as records are tools for gathering information, and