The research aims at a statement Internal Debt options during shocks and the impact of this borrowing in the volume of the foreign reserve, using induction and deduction with available data analysis. During the period (2004-2013) did not require the use of borrowing across (financial institutions, discounted transfers, bonds); it was only sufficient by transfer with commercial banks that can finance of temporary budget deficits: rose and decline of volume of foreign reserve according to the changes of oil prices and the volume of purchases and sales of the Central Bank of Iraq. Central Bank of Iraq (CBI) has significantly contributed to Internal Debt through bond and discounted transfers in the secondary market; thus, funding the

The importance of studying the political trends of caricature in Al-Sharq Al-Awsat Newspaper comes from the importance of this magical and satirical journalistic art, as it addresses various trends with satirical criticism that exposes the negative sides and affects the reader’s consciousness in a way or another by contributing to the public opinion about these issues and topics that affect people's lives and their future. Therefore, this art is no less important than the other arts, on the contrary, it complements the other arts and also contributes to the importance of Journalism. Also, the choice of Al-Sharq Al-Awsat Newspaper as being one of the most widely circulated and prominent Arab newspapers, t

The research studies the melody and rhythmic characteristics in the songs of the Baghdadi quartet, as it is a type of popular singing in Iraq, reviewing its origins, social purposes, special and public events in which it is performed. The methodological framework included the problem of the research, the need for it, its importance, its purpose, and the limits of the research which included the objective limit: the songs of the Baghdadi quartet, the spatial limit: the city of Baghdad and the temporal limit (1960-1980) and identifying the terms included in the research.
The theoretical framework consisted of three items: the first is the popular singing, the second is the Iraqi popular singing and the third is the Baghdadi quartet. It

Broadcasting across satellites has become an important media phenomenon and largely available for watchers. As the receiver can see the events at the very moment and at any spot in the world. This study aims to discover the degree of the extent of exposure of Iraqi people to the news broadcasting satellites in Arabic language, (Al Jazeera, Al Arabiya, Al Ekhbariya Satellite Channels) as one of the media that serves the public; and to discover the range of these Satellite Channels in covering the local Iraqi situation in different sides and aspects; and to know the significance of the Iraqi people in watching those news programmers; and state the motives behind the Iraqi public's dependence on these channels.

The

Food fortification has an important and necessary role in compensating for the shortage of nutritional micronutrients, especially in developing and least developed countries. So, 12 samples of flour available in the local market, whether imported or locally produced flour, were obtained during 2019. The amount of base metal of the necessary iron element in the flour models studied which are available in local markets, measured by spot testing and was compared with the values ​​that should be added according to the specification Iraqi standard. Results revealed the qualitative evaluation of iron in locally produced flour does not conform to the Iraqi standard and is almost free of any reinforcement. While the percentage of imp

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 study aimed to identify how to raise grateful children from an Islamic educational perspective. For that objective to be achieved, the researcher used both of deductive and descriptive approaches using the method of documentary research. The study's results show that children are the real wealth of the community and the foundation of cultural building; therefore, paying attention their raising is a responsibility that must be shared by everyone; gratitude is part parcel of the Islamic doctrine, which is one of the greatest virtues; the virtue of gratitude is the attitude of the believers which in turn strengthens the bonds and expands the network of positive social relationships; It is also considered a cultural significance

The current research addresses the psychological disobedience in general and disobedience in post-modernism arts in specific. The research problem is summarized by the following question: does disobedience have representations in the graffiti art? The research objective is to identify disobedience and its representations in the graffiti. The research limits are set and the terms used are identified. As for the theoretical framework, it consists of three sections: the first: the psychological disobedience, whereas the second: disobedience in post-modernism arts. The third section addresses graffiti art. Then come the research procedures followed by the results, conclusions, recommendations, and suggestions. The two researchers arrived at

The Search stressed on the importance of the role of property tax as a tributaries of the state budget that depend on it to cover the side of public expenditures, along with the rest of the other types of taxes through a review of the tax  framework and tax proceeds and stand on the research problem and its effects, according to the following logic  questions : -

1. What is the contribution of property tax in the overall tax revenue?
2. Are there any certain problems in collection of property tax?
   3. What are the factors that lead to a negative impact on the outcome of the property tax?
   4. How do we strengthen the role of the property tax in the overall tax revenue?

   This r