The trade balance is considered as a way to join the national economy with the world, So it is the mirror that reflect the economic center of the country and it is point to competitive ability of it, The tariff and the exchange rate perform a great role to motivate the domestic production and improve the trade balance if we direct them to achieve the same purpose. The Iraqi economic has trade balance which achieve overabundant during the years of studying because of the oil exports, while the other exports represent a small percentage it is hardly remember, and expansion in imports from other side causes exhaustion in oil revenues, and this make the trade balance in permanent shortage and raising in business exposure and put the country in a very difficult situation in case of changing in its oil exports prices or quantity. The negative consistency between the tariff and exchange rate which appear through the weakness of the tariff contribution and the absence of it is role, and rising of exchange rate from other hand is one of the reasons of the Iraqi trade balance shortage. The main conclusion that the researcher worked out that assumption activation of tariff and reducing the Iraqi dinar rate exchange refer clearly to successful consistency between these two variable whereas both of them lead to a rise in the value of imports which motivate the domestic production instead of it and increasing the exports to improve the trade balance. In the end the researcher recommends first of all that tariff must be levied on goods that can be produced domestically at a higher rate than goods that are not capable of producing them, To stimulate the front and back linkages of these industries, and when there is elastic production that means it is a chance to reduce the exchange rate which reflect positively on the Iraqi trade balance.
The professional skepticism is one of the fundamental concepts necessary for practicing the audit profession, without which the auditor can not reach a reasonable assurance as to the correctness of the evidence and the information obtained by the auditing department. The auditor's possession of the characteristics of professional skepticism and his practice of professional skepticism during the audit process lead to an increase The quality of audit and thus raise the confidence of the financial community in the audit profession again after the exposure of several crises led to the loss of financial society confidence in the audit profession.
The aim of the study is to measure the impact of professional sk
... Show MoreThe purpose of this research is to study the quality of scientific research at the University of Baghdad in light of scientific piracy and plagiarism of research and results and attribute it to others intentionally or unintentionally. Proactive writing such as stealing ideas or synthesizing the results of one another over others and its negative impact on the quality of scientific outputs and the reputation of educational organizations through an exploratory study in the faculties of the University of Baghdad, scientific and humanitarian. As for the aims of the study, it was determined by determining the negative impact of piracy on scientific research. A Likert five-point scale was used in this research. The research community c
... Show MoreThis study aims at discussing how gender differences might affect communication among people. For this purpose, several TV interviews are selected and examined on the discourse level. Developing a model of analysis ,is found that certain linguistics have been used by male speakers ,whereas different aspects have been utilized my female speakers like deictic expressions and lexical items of emotion and delicacy .
This paper examines the gaps in Lebanese building law as well as the exploitation of contractors, stakeholders, and residents in order to make illegal profits at the expense of The Shape of urban agglomerations and their expansion in cities and rural areas, which is contrary to the principles of sustainable land development. It also emphasizes the amplification of the factors of vertical and horizontal building investments in the implementation of buildings contrary to the license, as well as the burden that this places on the city's resulting infrastructure and ability to absorb the activities and needs of its residents. The study then presents recommendations in the process of transformation in the technique of planning and application
... Show MoreWe studied in this research how to find a method of estimating the quantity (Kinetically) of three kinds of Insecticide and their mixture, which are used in agriculture. The extracted insecticide from the polluted samples with these insect from air, soil, and the leaves of trees, have be used into the reaction with H2O2 and benzedine. The kinetic study of this reaction was formed in basic medium,( pH= 8.6), using UV. Spectra at (?= 420nm). The study showed that the reaction is the first order, and the speed of the reaction was used to estimate the concentration of insecticide in solution and mixture. The experiments of this study indicated that this method has the speed and efficiency for quantitatively estimating these
... Show MoreThis research aims at studying the relation between fair value and the Financial Reports Quality to achieve a number of aims such as :-
1- Throw light on the problems of the measurement that depends on the historic cost as it paves the way towards the method of the fair value in the accounting measurement.
2-Give a general definition for fair value in the accounting via analyzing the theoretical aspects that relates the subject and the scientific bases on which the relating accounting treatment depend.
3- Exhibit the characteristics that could be added by the fair value to the accounting Information .
The study problem is summarized in that the e
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This research is an attempt to explain the Qur’anic verses of the vision in the practical divine vision on the Day of Resurrection, and the legal texts narrated from the Companions regarding the vision of the Prophet, may God’s prayers and peace be upon him, regarding the vision of the Prophet, may God bless him and grant him peace, regarding the vision of the Prophet, may God’s prayers and peace be upon him, regarding the vision of the Prophet, may God bless him and grant him peace He was greeted with regard to vision, and he explained the two sayings of Ibn Abbas and Aisha on the same subject, including an area of conflict between them.
Предметом нашего исследования является вводные слова и их значения в современном русском языке. И прежде чем углубиться в нашу научную работу нам было необходимо определить понятие вводных слов и их функция и место в системе русского языка. По словам В. Г. Лебедева и Л. С. Тюревы "Вводные слова вводятся в предложении, чтобы выражать отношение говорящего к высказываемой мысли, оценки ее содержа
... Show MoreThe purpose of this study is to examine the effect of human resource diversity management practices on achieving entrepreneurship in Jordanian public universities. To achieve the aims of the study, a well-designed questionnaire was used for collecting data. The population of the study was (7433) faculty members (including different ranks such as professors, associate professors, assistant professors and lecturers) in Jordanian public universities. The study sample was selected through the use of a random sample, the questionnaire is distributed to a sample (of 400 with the percentage of 5%) selected by using a random sampling (350) copies of the questionnaire were collected, reaching about (87.5%) out of the sum total of the dist
... Show MoreThe subject of the strategic vision is of great importance to all companies because they live in an environment of rapid change in various areas of life. Supports the performance of its operations in a better way, towards appropriate strategic growth and achieving success. The research aims to determine the level of interest of the researched company in the research variables (strategic vision and growth strategy), and the importance of the research came in being an attempt to provide the theoretical and scientific foundations for the research variables (strategic vision and growth strategy). As for the research method, it was relied on the descriptive analytical method, relying on the questionnaire as a means of obtaining data from the
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