الحمد لله رب العالمين والصلاة والسلام على نبينا محمد( صلى الله عليه وعلى اله وسلم) وعلى اله وصحبه أجمعين وعلى من سار على نهجه واتبع سننه إلى يوم الدين. يعتمد علماء الحديث والباحثون في العلوم الإسلامية وبعض الدراسات في العلوم الأخرى الأحاديث النبوية الشريفة في دراساتهم وأبحاثهم العلمية، ولذلك يلجأ ون إلى كتب التخريجات التي تهديهم إلى مواضع الأحاديث في مصادرها الأصلية . وزاد التأليف في كتب تخريج الأحاديث لأهمي

يهدف البحث الى استخدام بحوث العمليات في اتخاذ القرارات الادارية لما لها من اهمية في مواكبة التطورات الحاصلة في مجال استراتيجيات الاعمال ونظم المعلوماتية وإدارة المعرفة في القرن الحالي، إذ لم تعد الأساليب التقليدية في اتخاذ القرارات الإدارية مجدية بعد ظهور توجهات حديثة في الإدارة تركز على ضرورة الاعتماد على الأساليب الكمية كبحوث العمليات, وقد تطور استخدام بحوث العمليات في السنوات الماضية بشكل كبير وأصبحت أ

Современные исследователи газетного речи много пишу об активном использовании разговорной и даже разговорно-сниженной, жаргонной лексики в общественно-политической публицистике. Это вызвано тем, что «…в силу того контраста, который невольно возникает при соприкосновении разговорных элементов с привычно книжными словами и построениями языка газеты, они были сразу осмыслены как сильное средство созд

The importance of the jurist concentrated on Abu-Abdullah Mohammad Bin Ismael Al- Bukhary who wrote his famous writing (the great history) according to his Modern approach.  His style was clearly aimed to record historical events helped narrators reported novel especially through deep reading to be as a sign of special different style from curriculum historians and their ways. It was an approach like an affect charm to the reader and transmitted to a state of grandeur and pride

The importance of the jurist concentrated on Abu-Abdullah Mohammad Bin Ismael Al- Bukhary who wrote his famous writing (the great history) according to his Modern approach.  His style was clearly aimed to record historical events helped narrators reported novel especially through deep reading to be as a sign of special different style from curriculum historians and their ways. It was an approach like an affect charm to the reader and transmitted to a state of grandeur and pride.  

تعد المحاسبة بشكل عام علماً لكنها ليست من العلوم الصرفة وإنما من العلوم الإجتماعية مما يتطلب للتعامل مع المواضيع المحاسبية الأخذ بنظر الاعتبار الأشخاص المعنيين بالموضوع سواء كانوا المعدين للمخرجات المحاسبية أي المحاسبين، أو الاطراف ذوي المصالح المعنيين والمستفيدين من هذه المخرجات أي المستخدمين، ويعد المحاسب جزءاً من العملية الاجرائية نفسها وبهذا يكون دوره مزدوجاً يجمع بين كونه القائم بالبحث والقي

The research dealt with a study of economic diversification indicators in Iraq and an indication of the extent to which economic diversification events are desirable in its sectors because desirable diversification events are truly the best means of targeting a fair distribution of income. The research included studying the experiences of selected countries for Norway and Chile, and studying economic indicators and policies for each of them in order to benefit From these two experiences, the research has concluded that the Iraqi economy suffers from a large concentration of the oil sector, which made the Iraqi economy unilateral in which oil represents 90% according to the Herfindel-Hirschman Index, either for Norway and Chile, i

Reflect the sustainable development of the interaction of three key elements are the economic component and the social component and the environmental component while focusing economic component to achieve economic growth and focuses social element to achieve social justice in the distribution of income and achieve prosperity, the environmental component related fields and including emphasizes the protection of the environment and to ensure the continuation and sustainability of resources physical, biological and form in which it believes the interaction required for development process real and effective and sustainable, and is considered the province of Kurdistan Iraq of important areas where the movement of developmental mount

Indicators of government debt is of extreme importanse in economic activity through knowledge of the economic impact of government debt, if the phenomenon is accepted or prepared to dangerous stage by stage, and there fore it can Through these indicators to measure the degree of indebtedness in relation to the economic activity of the Government on the one hand, the governments  ability to repay  the other hand.

      Due to this it inferred that the degree of indebtedness in Iraq  specificratio has exceed 60% during the period 1990 – 2002 ntejh lack of political and economic stability of the government, which led to the governments  inability to repay the ma

The research aims to demonstrate the impact of governance mechanisms on the quality of financial reports in the light of the accounting disclosure for sustainable development represented in (accounting disclosure for economic development, accounting disclosure for environmental development, and accounting disclosure for social development) in a sample of banks listed in the Iraq Stock Exchange.

Governance mechanisms were measured by evaluating and analyzing the mechanisms in banks for the research sample consisting of (15) banks, based on the governance guide issued by the Central Bank, as well as the banks’ financial reports for the years 2016 -2018, and the dimensions of accounting disclosure for sust