The subject of disclosure, transparency and corporate governance taking globally significant attention recently, especially after the collapse of many large companies because the level of disclosure and transparency is an important measure of the effectiveness and reliability of the system of governance in the companies, the equity in the provision of correct information and clear and complete in a timely manner to all stakeholders in the life of the company with whom in relation  strengthen the confidence the company's management systems and automatic guide the staff and the decision-making.
    The research aims to shed light on the concept of corporate governance, and the reasons and motives of the spread

The research aims to identify the level of psychological burnout among the professors of Sana’a University in light of the armed conflicts in Yemen. The research sample consisted of (104) faculty members. A descriptive-analytical approach was adopted. The results of the research showed that university professors suffer from psychological burnout at a very high level in the overall score of the scale. There were no statistically significant differences in terms of gender, academic degree, teaching experience, marital status, number of family members, or salary. In light of the results, the researcher presented a number of relevant recommendations and suggestions.

The aim of this study is know the five leadership practices according to the theory of network of leadership by Black and Mouton for the presidents of the Taxation General Board from their prospective, that is through answering the questionnaire questions. To achieving the objectives of this study, the researcher organized a questionnaire form as a main instrument for data collection. It includes (30) items distributed into five leadership practices according to the theory of network of leadership. Each one is subdivided into (6) questions.

The questionnaire was distributed to the presidents of the Taxation General Board of (14). The researcher used the SPSS program to analyses the answers. Through the answers, h

This search seeks to know the trends of academics in the field of Press and audio, video and read press about paper press compared with continued development and widespread deployment of web journalism. This research belongs to descriptive studies which depends on sample survey approach adopted by five-meter design measuring trends. It contains 28 items having applied honesty and reliability transaction and the scale form is distributed to the sample studied of about 110 professors and then the researcher collects them and then applying the appropriate statistical program to get the results. This search seeks to know the trends of academics in the field of Press and audio, video and read press about paper press compared with continu

The research aims to Applied Study in the nature of the impact of information asymmetry for brokerage firms in the common stock trading, The research included the theoretical concepts associated with each of the brokerage firms ,information asymmetry and common stock trading, It used the financial methods on the practical side of the information asymmetry for brokerage firms based in the sector as well as trading volume and spread for common stock , The community of the research included the Iraq Stock Exchange,the sample of research the companies listed which have been trading on its stock for the period August 2015 until December 2015 as well as brokerage firms

amounting to 47 brokerage firm. The resea

This paper studies the investment project evaluation under the condition of uncertainty. Evaluation of investment project under risk and uncertainty is possible to be carried out through application of various methods and techniques. The best known methods are : Risk-adjusted discount rate , certainty equivalent method , Sensitivity analysis and Simulation method The objective of this study is using the sensitivity analysis in evaluation Glass Bottles project  in Anbar province under the condition of risk and uncertainty.

After applying sensitivity analysis we found that the glass bottles project  sensitive to the following factors (cash flow, the cost of investment, and the pro

The research Reviews the sides of highlight importance of the Nano-Accounting which doing the accounting performance functions fully computerized without the intervention of an accountant, to solve the problem of not keeping up the  rationalization of recording and accounting systems, with the rationalization of production which fully computerized.(be invisible and hidden accounting), resulting by linking or interaction of the accounting, additive production system represented three-dimensional printers, open source and recycling. That which result the rationalizing the facilities of production, organization and self-control which derived nanotechnology idea, which aims to minimize materials and change it properties, then view the a

Search procedures on the treatment research has tended include what cam followers Astaratejaat available to the business organizations to achieve competitive advantage and continued benefits of the form in which the organization can maintain its success in the race competitive and increase production efficiency. 

The objectives of the study , the study came with  the number of goals and the most important one the  knowledge of the relationship and the influence between the variables of the study and review of the latest literature frameworks intellectual and philosophical to the variables of the study and come up with recommendations that could help the organization improve its performance .

   ملخّص البحث     

     لقد كان هذا البحث نتاج صراع واقع، وادعاء طرأ على ساحة الأمة اليوم ، وكان نصيبي هو الدفاع عن الدين بالقلم سلاح الفكر مما يراد من تشويه الحقائق او سرقة الدين بإسم الدين واحتكاره، لذا اردت عرض الموضوع كما عرضه القرآن في سورة البقرة بعد جهد تأمل ولجوء الى الله بأن يفيض علينا من سحائب رحمته وفضله ومَنهِ وكرمه بما يفتح لنا من فهم آياته في هذه السورة في س

تضمنت الدراسة الحالية تفاصيل الخواص التشريحية للأجزاء الخضرية (الجذر، الساق، السويق، الورقة) لنوعين من جنس Hibiscus المستزرعة في العراق متمثلة في النوعين الباميا Hibiscus esculentus وورد الجمال Hibiscus rosa-sinensis إذ تناولت الدراسة الدليل الثغري ومعدل كل من طول وعرض المعقد الثغري وسمك البشرة المحيطة والقشرة واللحاء ونصف قطر الخشب وعدد أذرع الخشب ووحدات الخشب في الصف الواحد. وقد أظهرت الدراسة أن هناك تبايناً واضحاً في الخو