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

Technical education in Iraq Composed of, a complex system of technical competence and scientific, technical and administrative, which extends to cover large areas of the country and constitute a vicious circle between economic development, social and cultural rights through middle-management on the one hand, and between academic knowledge and political decision-making, which aims to bring such development On the other hand, in the light of that education is the actual technical extension applied to create the idea of complementarily between them. In Iraq, have been distributed institutes and technical colleges to achieve those goals, in addition to realizing the idea of integration between them and community, and integration of t

The development taking place in various sports in performance, which was and still takes a large part by focusing on the specialized level of the players, whether in training or competition in all sports, including handball. In the competition (the match) by measuring the hormone beta-endorphin as well as. To identify the changes that occur in some biochemical variables as a result of the high effort in the competition (the match) by measuring lactic acid and the hormone aldosterone). The researcher used the descriptive method, the pre and post test of one group Due to the nature of the research, the research community was represented by Al-Shorta Sports players and Al-Jaish club players in handball, as they numbered (24) players from the t

The child spends several hours watching animated films, which affect their behavior negatively and positively. This calls parents to monitor what their children are watching, to show them the serious risks of some violent films, and to direct them toward choosing both positive and educational programs that develop their positive behavior. This study aimed to explore the positive and negative effects of watching animation films as well as to identify the role animation films in increasing the cognitive knowledge of kindergarteners. To do this, the descriptive and analytical methods were used. A questionnaire was adopted as a tool for data collection. A scale of (45) items classified into three categories was applied on  the r

     The research aims to enrich the subject of marketing deception, which is still in the concept stage at the level of the research sample and to allow future researchers to contribute to addressing the concept of marketing deception and linking it with other variables. The research problem is that is there a correlation between marketing deception and organizational reputation in Baghdad assets. What is the reflection of marketing deception on the organizational reputation in the assets of Baghdad? The research is concerned with shedding light on the reputation of the organization in terms of frequency of purchase, place of purchase, brand loyalty, and knowing the impact of marketing deception on these fact

    In the subject area (participation and tandem), the study showed the views of Mr. Sadr in this field when researching first: the issue of the necessity of these two phenomena in the language that some imams of the language and principles called for to discuss and respond to, and

Praise be to God, who taught with the pen, taught man what he did not know, and may blessings and peace be upon our master Muhammad, may God bless him and grant him peace, and upon all his family and companions.
As for after......
The science of financial transactions is one of the important topics that Muslims must need at all times and places, due to its great importance in clarifying the ruling of the Shari’ah on contemporary financial issues.
The jurists, may God have mercy on them, have spoken about financial issues in all their aspects in detail, as in the Book of Sales, whether in terms of the validity of the sale, its invalidity, or its invalidity, i.e., the invalidity of the sale. Among these issues is the issue of th

This research is an attempt to study and evaluate the maintenance function at Factory 7 - The State General Company for Leather Industries, and to design a computerized preventive maintenance system to design and to analyze preventive  maintenance.  To accomplish the objectives of this research, data were gathered and analyzed according to the reliability engineering criteria for the period 2/1– 30/6/2005, then a preventive maintenance plan was designed for each machine of the sample study using the computerized system designed in this research. A Monte Carlo Simulation methodology was used for the purpose of evaluating the performance of the preventive maintenance plan of each machine for one year. The simulation res

الملخص: منذ نهاية الحرب العالمية الثانية ولغاية الآن عجزت روسيا واليابان عن إبرام معاهدة تنهي رسمياً الأعمال العدائية بين البلدين، وتنهي تنازعهما حول جزر المحيط الهادئ المعروفة يابانيا بالأقاليم الشمالية، وروسياً بجزر الكوريل الجنوبية. ومع الغزو الروسي لأوكرانيا زادت علاقات البلدين تدهورا، وتوقفت مساعي تطويرها التي بدأها رئيس الوزراء الياباني الراحل شينزو آبي ، ما يثير التساؤل حول مستقبل العلاقة بي