Investments in shares represent an essential component of companies’ assets and a source of profit making resources. These investments are linked to the areas of trading and speculation, which is reflected on their market value, which makes accounting for and evaluating these investments require their own accounting standards, and thus several international standards were issued regarding this as well as a statement of their impact on growth Sustainable, as the research problem is to show the impact of measuring investments in shares according to international accounting and financial reporting standards on the sustainable growth of economic units, the research sample and its reflection on audit procedures. In accordance with i

The research consists of a preface followed by an Introduction which includes the private International Law, its sources, in addition to four sections and a conclusion.Finally, the research concludes with a list of the sources used and also a list of terms and words in English or Latin Language. The four sections of the researchare: Sectionone: Nationality terms group . Sectiontwo: group of terms of Domicil(home country) and status of foreigners (Aliens)
Sectionthree: group of terms of the conflict ofLaws, conflict of the International JudicialJurisdiction,and, Enforcing ForeignJudgments.
Sectionfour: The semantic phenomena which came in the basic terms and words of the private International Law.

        The heritage of Imam Ali bin Abi Talib (peace be upon him) replete with Arabic Library, and proud of human civilization, and is one of the Amaadz Islamic culture, but specimens of the world's masterpieces in timeless morality and measure and in thought, conscience and in the performance and literature.

In accounting studies, more than one method is used to measure income and balance sheets elements. One of these methods is called the fair value, which use to determine the assets and liabilities ad it includes the benefits or self-satisfaction ability. This paper aims to focus on the importance of fair value as a basis of accounting measurement and its effects to achieve the relevant characteristics by using the equation is used by (Kythreotis) in his research, And Also , Editing this equation depending on the financial data and information of Iraqi Banks as a case.

The research aims to examine the integration effect among resource consumption accounting (RCA) system and the enterprise resource planning (ERP) on both costs reduction and quality improvement. The study questioner form distributed to two different respondents as the unit of analysis. The research reached various conclusions most important of which is the integration relationship can help solve the special difficulties in managing the economic unit data. Moreover, the integration provides a clear picture of the causal relationships between resources, resource quantities, and associated costs

Interested current Research measuring damage currency Swap by converting The ministry of higher Education and scientific Research money The Iraqi dinar To U.S dollar by Trade Bank Of Iraq , And that The damage Generated resulting from Deferent Between the Exchange Rate adopted From Central Bank of Iraq and Market Exchange Rate adopted by The Trade Bank Of Iraq , and Which led to the greet damage ( losses ) in Bearing by the ministry, which led to the reduction of the financial allocations for licensed curriculum outside of Iraq , and this in turn leads  to reduction in the number of students Sender ( scholarships )  outside Iraq.

Where the estimated loss (damage) that suffer by the Ministry of H

Abstract:
Bajila regarded as descending from Anmar Ibn Nizar. Al-Masudi accepts
Bajila and Khath”am as being of Nizar, and asserts that it was only out of the
enmity that they were said to be from the Yemen.
Al-Ya”qubi tries to harmonize this by assuming that Anmar married a
women of the Yemen and that his sons Bajila and Khath”am are thus
connected to the people of this region only through their mothers line.
Bajila embraced Islam in the period of the prophet. Omar 1 forced this
tribe to go to Iraq instead of Al-_Sham, and gave them the quarter of Al- Saw
ad. Then they prohibited from that quarter by given money as reward that
made them against omar1.
This tribe assisted the forth rightly guided ca

The current paper aims to study the different forms by which the theme of labyrinth imposes itself as a preferred narrative structure in the novels of the French writer Patrick Modiano. Theoretically speaking, the current research paper will limit itself to the theoretical framework of the textual poetics which relies on the study of literary texts without paying much attention, neither to the context, nor to the life of its author. The analysis of the strong and varied links that Modiano's novels establish with labyrinth represents a field which has not received adequate attention by the critical studies dedicated to this French writer. As it will be shown throughout the current paper, Modiano views labyrint

ABSTRACT

The research aims to clarify the role of electronic marketing and what it can achieve in promoting the products of the national industry in Iraq. Marketing channel depends on modern communication and information technology that industrial and metal companies can use in promoting and selling their products along with traditional marketing outlets. To achieve the objectives of the research, a questionnaire was used, which consists of three axes, the first includes the personal data of the sample (gender, age, educational attainment, place of residence, marital status, income level), while the second axis includes various questions about the products of the national industry. Third axis includes que