The research aims to release the concept of auditing reporting and its role in the rationalization of economic decisions in the companies listed in the Iraq Stock Exchange from the viewpoint of academics, professionals, investors and lenders. Auditor reporting witnessed the great progress in many areas addressed many of the previous studies compare with Iraqi auditors reporting because there are some defects in these aria .The research problem focused whether the auditor report in Iraq is contains useful information to rationalize investment decisions & lending decisions in the shareholding companies listed on the Iraq Stock Exchange , and under that premise , " There is statistically significant relationship between the reporting au

     This study aims to impact statement played by banking governance according to the decisions of the Basel Committee in achieving the strategic objectives of the banks, But order to achieve the this goal has been the adoption of two hypotheses in addition to the two main hypotheses as sub answered preliminary The study seeks to verify their health and two (no correlation relationship and impact between Banking  governance and achieve strategic objectives), has been tested hypotheses. Study has reached

This research aims to know and the role of the marketing recovery dimensions in improving the organization's reputation through an exploratory study of private banks in the city of Baghdad. The aim of the research is to define the role of the marketing recovery through its dimensions (compensation, apology, speed of response, assistance and problem solving), in improving the organization's reputation, as the research will attempt to provide a theoretical framework for the dimensions studied through the most important of what researchers presented and then conduct the applied aspect of the research. Data were collected using a questionnaire-based survey consisting of 35 questions and distributed to 110 managers of private banks in

Digital commercial advertising depends on artistic formations to achieve attraction and arousal of attention, which is one of the most important communication factors that the designer seeks to achieve and is considered a key key to recognizing the beauty of the topic and its functional value. Reframe formal vocabulary.
The research included the introduction and includes the research problem and the need for it, which focused on the following question: What is the aesthetic role of artistic formation in the design of commercial advertising?
The aim of the research was: To reveal the aesthetic role of artistic formation in commercial advertising.
It also included the importance of research and research boundaries, as well as def

Marriage is considered one of the strongest ties that links between two human beings , but after the evolutions that happened in our Arab communities and specifically in the Iraqi community , marriage through the internet websites appeared . this kind of marriage is considered one of the new phenomena that appeared in the present time in many societies. That was through internet websites like yahoo , Facebook and other websites that have chat features.
The Islamic sharia looks negatively at marriage through the internet announcing that this way is harmful for both the man and the woman

The aim of this research is to study the extent of the impact of government funding decisions on the financial performance of the directorate of Diyala province. The research problem was based on the financial reality of the directorate, and the data were collected from the financial divisions, planning and follow-up, implementation, and engineers of the resident engineer departments. Demonstrate the impact of government funding decisions on financial performance. Using scientific methods in estimating their financial needs through the annual estimated budget. The use of financial analysis to assess the performance of the Directorate, for the purpose of assessing the financial situation of the Directorate of research. The researc

The research aims to shed light on the recent experience in the Iraqi business environment, which is the experience of the merger. To evaluate a recent experience in an important sector of the Iraqi business sectors, namely the industrial sector to enable decision-makers to review that experience to judge the extent of its success and address some of the lapses that experience that by measuring synergies can be judged on the success of the merger experience or not. The research community is the governmental industrial sector. The research sample included six cases of merger (14) companies before the merger. The Holt method was used to predict the net sales and total cost values ​​before the merger as if it were not merged. Th

Documentary Credit passes through many practical phases starting from Opening credit and matching documents and payment of the amount of credit……etc.  It is worthy to mention that there are several aspects that are varied and differed from Bank to another one which can offer Competitive Advantage for the bank …This will be shown in this research.

For the purpose of achieving the objective of this research within the theoretical aspect, the researcher had seen and briefed several books and researches which are mainly related to the subject of the research.

As for the practical aspect, has included Questionnaire which included many questions that are fit and suitable to the hypotheses.

Research sample has

Water samples were collected from output of water for Al-Wahda plant where located in al-karrada area in Baghdad city to study water contamination with bacteria, fungi and Algae. The study lasted one year started on August, 2016 to July,2017.Results were acquired according to two tests performed, the first is biological test included total coliform,E.coli, pseudomonas aeruginosa, total fungi, Diatom and non Diatom Algae and the second is physiochemical test included temperature, turbidity and residual chlorine. The results of bacteria were within the permitted specification in the Iraqi standards no. 14/2270 for the year 2015 except August was exceeded the permitted standard for total coliform, it was 1.1< cell/100 ml.Total Fungi, Dia

مقدمة
تدور الدراسة في علم الاقتصاد المنزلي حول احتیاجات الانسان الضروریة لاستمرار الحیاة ومواقف في محیط
الاسرة وتفاعل مع ظروف البیئة المحیطة بھ .والتي تكون دائمة التغییر لذلك یمكن تعریف علوم وفنون الاقتصاد
المنزلي وفنونھ انھا عبارة عن مجموعة منظمة من المعارف والعلوم تتركز في محور الاسرة والمنزل حیث ینمو
ویتطور الانسان بالعلاقات الانسانیة والنواحي الاقتصادیة والاجتماعیة من جھة والنواحي العلمیة وا