The current research aims to determine the relationship of the impact of the components of the financing structure, especially financing through debts, as well as the earnings per share in the value of the shares of companies listed in the Iraq Stock Exchange. The research sample and identifying the strength of the combined effect of the ratio of financing through debt and earnings per share in maximizing The market value of the firm and the real value, as well as the variation between these relationships according to model of the real value of the companies and the market value of the research sample companies. The research community is represented by the Iraq Stock Exchange, while a conditional deliberate sample

تعد ظاهرة الإتجار بالنساء جريمة من الجرائم ضد الأنسانية لما تنطوي على عدوان صريح وواضح على القيم الأنسانية والجماعات البشرية اذ تجعل من النساء سلعة رخيصة ومحلا للعرض والطلب، يمكن تداولها واستغلالها بالوسائل كافة غير المشروعة، فعلى سبيل المثال ان الاتجار بالنساء والأطفال لأغراض الدعارة والاستغلال الجنسي وبيع الأعضاء البشرية والزواج القسري والاستغلال السيء للمهاجرين بصفة غير شرعية، كلها تعد جانباً من جوان

بسم الله الرحمن الرحيم

مرّ المصطلح النحوي بمراحل حتى أصبح مصطلحا ثابتا يحمل المفاهيم النحوية ، ويتخذ وسيلة من وسائل البحث المنظم ، ويمثل كتاب الايضاح في علل النحو لأبي القاسم الزجّاجي (ت 337هـ ) الذي نتناوله بالبحث عن الجوانب المصطلحية مرحلة من البحث النحوي ، ترسّخت فيه الأصول النحويّة وانمازت الأبواب ، فضلاُ عن المصطلح الذي بدأ مستقراُ في أغلب استعمالاته العلميّة.

This study seeks to identify the possibility of achieving the property of faithful representation of accounting information and measure it by using the standard approach based on mathematical and statistical equations by comparing two financial periods before and after the application of (IFRS-15) Revenue from contracts with customers, during the period. (2014-2018), for the financial statements of the mixed joint stock companies listed on the Iraq Stock Exchange, which is one of the main pillars of the economic structure of the country, as a joint investment between the state and the private sector, and has importance in many aspects, including support for projects of public companies, S Absorption and employment of labor, as well as ra

The research aims to evaluate the direct deduction department’s procedures for the process of collecting income tax using the direct deduction method for state departments and the public sector in light of direct deduction tax instructions No. (1) of 2007 and Income Tax Law No. (113) of 1982 (amended) through Giving a clear idea of ​​the reality of tax collection procedures because this type of tax is one of great importance because it contributes to the provision of financial revenues to the state to finance its expenses and direct the economy towards achieving its social, economic and political goals. The researcher makes comparisons between the procedures of the General Tax Authority in collecting the tax and what was approved b

The research goes to clarifying the system of values ​​in dialogue with the violator through an inspection of our cultural heritage, and our inherent religious values. Al-Rashidah, and this position is represented in their various and varied dialogues with the Kharijites, whether that was at the beginning of their appearance - as is the case in the dialogue of Ali and Ibn Abbas, may God be pleased with them - or after the formation of their teams and the strength of their thorns, as in the dialogue of Ibn al-Zubayr and Jabir bin Abdullah, may God be pleased with them.

In these dialogues, I found important values ​​in the dialogue, which it is good to draw upon and work on, especially with the extremist currents in our tim

The research aims to demonstrate the impact of tax techniques on the quality of services provided to income taxpayers by studying the correlational and influencing relationships between the exploited variable (tax techniques) and the dependent variable (the quality of services provided to income taxpayers), and in line with the research objectives, the main hypothesis of the research was formulated (there is a relationship Significance between tax techniques and the quality of services provided to income taxpayers) a number of sub-hypotheses emerged from this hypothesis that were stated in the research methodology, and a number of conclusions were reached, the most important of which were (through the use of the correlation coeff

 The Problem of the research  is Limited with the ambguity of environmental work Characterstics role and among them the natural Working Conditions: Temproture, Lighting, Noise, Colours,and Smells, in the Decisions that rule the Planning and Designing work of the industrial Location and it 's targets are Limited with discovering the effect of environmental work Characterstics in planning and designing the industrial Companies and to reach to the most important properties that distinguish the industrial Location Within the frame of dealing with the nature Conditions in the dry, hot regions and the dfining of the relationship between them on the assumption that the Characterstics of environmental work have agreat effect in

Research is aimed at defining the risks that the sales activity of the General Company for Leather Industries about a special, then diagnose these risks, through a set of indicators, which indicate its existence and try to overcome them, and minimizing the negative effects on those activities.

The research found some conclusions, which emphasizes that the General Company for Leather Industries, suffer from a lack of profit, and a large decrease in sales; a result of absence of demand on its products and rising cost of the expenses to income ratio of, which was reflected in the cost per unit produced. Also the conclusions shown that the number of sales outlets for the company to cover the geographical area is not enough, in spite

ملخص البحث

بسم الله الرحمن الرحيم

حاول الباحث في هذه الدراسة التذكير بشخصيتين نحويتين، كان يشار لهما بالبنان، إلا أنّ غبار الزمن قد غمرتهما، ولا يكاد يعرفان اليوم بين طلاب العلم، وهما ابن معط ، وابن الخباز.

ـ رأيت أنّ ابن معط في بعض المسائل، التي رده عليها ابن الخباز،  يوافق أبأ الحسن الأخفش، منها مسألة (ال) التعريف ،الداخلة على اسم الفاعل، وكذلك مسألة واو ا