The current article focuses on studying the social organization reality of the Iraqi society; it aims to construct an Iraqi organized personality that believe in the principles of Islamic religion by making use of the sociology thoughts in explaining the strength of social organization, and the causes of social deviance in attempt of decreasing the deviance and strengthening the cohesion of Iraqi character.

The researchers put forward some questions: to what extent the western theoretical pattern can succeed in explaining the social organization of the Iraqi society? What is the more appropriate western theory for diagnosing the cohesion and deviance of the society? What is the s

This research reviews studies that identify the habitats of the redbelly tilapia, Coptodon zillii, in Iraq, the environmental conditions favorable to this species distribution and proliferation, as well as its economic and social significance as a food source. Additonally, the study examines its effects on biodiversity through competition with native fish species for resources, as well as its role as reservoirs of pathogens, its adverse effect on human health due to the tendency to retain oil crude inside the tissues, and its impact on environmental and water quality by increasing water turbidity. Finally, the review exhibits recommendations for strategies to mitigate its detrimental effects on biodiversity as well as environment.

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

This research attempts to evaluate the role of the information system by highlighting its importance in providing date and information to the tax administration the process of tax accounting for those who are subject to income tax whether they are individuals or companies where the effective information system provides accurate and reliable information in a timely manner.

At the theoretical part of the research, the research approaches the problem of the research represented in that whether the information system, applied in the General Commission for Taxes, is capable of achieving its role in reducing the phenomenon of tax evasion. The existence of a set of things which in the Commission may lead to increase tax evasion by taxpa

The study was conducted at research station A, department of field crops, college of agricultural engineering sciences, university of Baghdad during summer 2021 to evaluate the effect of boron and some growth regulators on some growth criteria and yield of soybean crop (cv. shimaa). The experiment  was carried out according to split plots by using randomized complete block design with three replications. The main plots included three concentrations of boron (75, 150 and 225) mg.L^-1, the sub-plots included three levels of growth regulators, spraying kinetin (100 mg. L^-1), spraying ethrel (200 mg.L^-1) and spraying kinetin (100 mg.L^-1) + spraying ethrel (200 mg.L^-1) as

The waste sorting and recycling plant in the district of al- Mahmudiya (Yusufiya) is the only laboratory in Baghdad governorate. It is the only one in Iraq that collects and recycles waste. After sorting, we have packages of raw materials (aluminum cans, glass bottles, plastic bottles, Nylon bags) as well as natural fertilizers (food residues and others) and a sanitary landfill with specifications that meet international standards; However, the absence of a structure for the management of the plant (manager, assistant manager, accountant, etc.) in addition to the non-supply of waste on a daily and continuous basis and the lack of cooperation of the Municipality of Baghdad with the management of the plant led to delay in the work

Jurisprudential rulings were not once restricted to anyone. Even if some prominent imams were famous in one science, this does not mean that some of them were not very knowledgeable and well versed in another science, but he did not know much about it, given his fame in the first science in which he emerged. It prevailed over him until he became known only through him, and there are a large number of these people, and among them is our imam, the great critic Yahya bin Ma’in, may God be pleased with him. Many people, and even scholars, know about him except that he is the only imam in jarh and ta’deel, and on his words and the words of his strike are relied upon. In terms of the authenticity and weakness of the hadith, he is in this f

             Seen in Iraq that the volume of insurance activity in the case of a clear deterioration and a sharp decline in demand for life insurance, because of reluctance by senior members of the Iraqi society on the demand for life insurance. The study was descriptive approach in identifying and addressing variables, namely the (perception of risk need of the individual trends in personal income of the individual insurance awareness of the individual customs and traditions of communal religious belief of the individual age and sex of the individual methods promotional company competitive alternatives to the insurance service life inflation rate service life insurance) indepen

يتناول هذا البحث موضوع مهم في تاريخ العراق في العهد الملكي يتمثل في الانقلاب العسكري الذي قام به عدد من قادة الجيش العراقي بقيادة الفريق بكر صدقي رئيس أركان الجيش العراقي سنة 1936م وتم تشكيل حكومة من الانقلابيين استمرت حوالي تسعة أشهر وكتب عنها الكثير بعض هذه الكتابات كانت مع الانقلاب وبعضها كانت ضده وجاء هذا البحث ليسلط الضوء على ألصوره الذهنية التي حاولت ان ترسمها الصحف العراقية في حينها وتم دراسة الموضوعات