In spite of the foundation of Iraqi state in 1921 and the formation of the new features of
the modern state, however, the inherited costumes and traditions sustained in the conservative
society. But due to the development that inflicted to the Iraqi society and the development of
the staff in all fields and requirement conducting to female learning. After WW II and the
1950s, women get out of their houses to seek learning by approaching the doors.
What is positive about that phase was the formation of the College of Queen A'liya
which is regarded as a positive indicator. In any case the Iraqi family encouraged women to
be indulged in higher education. Calling the college Queen A'liya

من المتفق عليه أن هناك طريقا واحدا لنشر الثقافة والقضاء على الجهل هو التعليم .ولعل أبرز ماشهدته مدينة بغداد من تطور هو ظهور المدر سة ومن ثم إنتشارها بشكل كبير وفق المفهوم الحديث مما أثرفي عموم الحياة اليومية ، ومن ضمنها التعليم العالي .إن الإستقرار من أهم ماتحتاجه الجامعة للقيام بواجباتها ولايأتي الإستقرار إلا بالإستقرار الذي يضمن لنا أن تكون الجامعة بعيدة عن ما قد يستجد من الأهواء و النزاعات.

This research aims to Presented model can be applicable – in the frame of current accounting implementations - to measure environmental effects and disclosure then in the financial statements of economic entities after determined the environmental performance scopes of environmental activities that is works by this entities , because of importance of accounting information which presentation by accounting systems which's effectiveness tool on hand of decision maker about site plans and goals and drawing policies aims protection environment sustainable the represented of naturalism wealth elements . The researcher could be able to application his suggested model which's proof the ability to environmental accounting measurement and discl

You need all economic units to the analytical and detailed information to make different decisions, and should be characterized by this information to relevance and credibility and to provide in a timely manner, and provide cost information to be used for the purposes of financial accounting system (to determine the cost of inventory types, the cost of production) For the purposes of management accounting to take a different decisions (pricing decision, to accept or reject the order), and faces many problems cost accounting system in addition to the failure to address many aspects of it should be developed to take advantage of the current system of cost accounting for the countries selected criteria.

Bank credit  function plays an important role in realizing the targets of commercial banks , so that the credit dominate the most of assets for these banks , also the credit contribute by bigger share of operational income for these banks .Bank credit faces

high challenge that it is bank credit risks which hinder realizing goals of bank credit . the researcher discover that in spite of the international accounting standards assured that it  is necessary to disclose about risks related assets, which include bank credit, and also disclosure about fund which specified to face probable loss for this credit , but the recent disclosure about bank credit risks and its provision indicate that it faces sever defect which hinder

Education quality evaluation is one of the objectives of education quality. The evaluation includes assessing the education standards and academic program outcomes to develop intellectual, scientific and practical concepts for the educational structure. It considers the determination of the rates of the number of accepted students and graduates. The research focuses on "what are the levels of education quality according to the evaluation mechanisms in the design department" to enhance the quality system and the objectives of theoretical and applied education.
It is identifying the levels of education quality and evaluating it according to the numbers and rates of graduate students of the design department branches for morning and ev

                 The aim of the research is to identify the adequacy of accounting disclosure in granting bank financing in explaining the role of accounting disclosure in granting bank financing by linking the concepts of full, comprehensive and adequate disclosure to bank financing. The impact of full accounting disclosure on granting bank financing, the existence of an impact of comprehensive accounting disclosure on granting bank financing, the existence of an impact of adequate accounting disclosure on granting bank financing, and the research relied on the descriptive approach, the deductive and inductive approach, the inferential analytical approach, a

The subject of education, and since time immemorial, gripe the attention of the religious, intellectual, political, social and economic elites. This attention not only in Iraq, but in different countries in the world. There is a close correlation between the educational level of the societies and the edginess of its rising and advancement in all fields.

In order to achieve the research objectives, the research has   been divided into three sections: section I include the historical, scientific, humanitarian evolution of education, starting from the first economic revolution (The Agricultural revolution) through the second economic revolution (The Industrial Revolution) and till the Third Economi

The Constitutional Revolution is an important event in the modern history of Iran. It led to major changes in the political system and the education system. In addition  to it, laws were enacted that contributed to increasing the number of students who were unable to learn because of their deteriorating economic situation. The revolution also contributed to opening the way for girls to enter the country.  Schools after that was forbidden due to the opposition of the clergy, as the enemy of female education is contrary to Sharia, and different classes appeared in society calling for the fight against ignorance, the development of learning, the education of girls, and the establishment of modern schools for their education

That the Jewish minority in Iraq, were considered among the Iraqi people, building.