In this work, the relationship between the ionospheric parameters (Maximum Usable Frequency (MUF), Lowest Usable Frequency (LUF) and Optimum working Frequency (OWF)) has been studied for the ionosphere layer over the Iraqi zone. The capital Baghdad (44.42^oE, 33.32^oN) has been selected to represent the transmitter station and many other cities that spread over Iraqi region have represented as receiver stations. The REC533 communication model considered as one of the modern radio broadcasting version of ITU has been used to calculate the LUF parameter, while the MUF and OWF ionospheric parameters have been generated using ASAPS international communication model which represents one of the most advanced  and

Ovako Working Postures Analyzing System (OWAS) is a widely used method for studying awkward working postures in workplaces. This study with OWAS, analyzed working postures for manual material handling of laminations at stacking workstation for water pump assembly line in Electrical Industrial Company (EICO) / Baghdad. A computer program, WinOWAS, was used for the study. In real life workstation was found that more than 26% of the working postures observed were classified as either AC2 (slightly harmful), AC3 (distinctly harmful). Postures that needed to be corrected soon (AC3) and corresponding tasks, were identified. The most stressful tasks observed were grasping, handling, and positioning of the laminations from workers. The construct

The Islamic Bank of Al-Nahrain offers a formula for financing the purchase of real estate through a deferred sale contract, through Murabaha to the order to buy, and the payment of the price is in the form of instalments that include (the purchase price of the profit and the mutual agreement on the real estate). This research aims to show the reflection of real estate murabaha on the bank's investments, by measuring the effect of real estate murabaha on the profits achieved by the Islamic Bank of Al-Nahrain Bank. The growth of 'real estate murabaha' realized from the 'amounts granted by Bank X, in addition to analyzing the financial ratios of profitability indicators, including (return on deposits Y2) and for the years (2016 - 20

        Throughput accounting is concerned with a throughput measurement process to determine the efficiency of the company, to know the problems and obstacles it suffers from, to determine their causes and ways to address them.The research problem is represented by the following question: does the application of a throughput accounting lead to maximizing the company's profits? The aim of the research is to demonstrate the importance of throughput accounting, which is one of the tools of management accounting in providing an efficient information system that provides the company’s management with the information it needs to improve its production processes, increase a throughput, and thus maxi

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         This reaserch seeks To answer Wondering :(Is there a possibility employ strategic agility In companies sample Serving in Iraq ?)

       This reaserch aims: explore Strategic Agility rely upon Dimensions that interact with each other to form the intcllectual frame Strategic Agility, These dimensions are: (Clarity of vision, Selected

 Is the subject of the financial structure of the most important topics for which she received the interests of scientific research in the field of financial management , as it emerged several theories about choosing a financial structure appropriate for the facility and behavior change funding them , and in spite of that there is no agreement on a specific theory answer various questions in this regard , and a special issue of the financial structure optimization.

The objective of the research was to identify the most important theories of the structure of modern financial theory has been to focus on the capture of financial firms in two different stages of their life cycle , so-called growth and ma

Abstract:

                The research aims to achieve the basis of tax justice by making a comparison between the tax accounting process according to the application of the International Financial Reporting Standard IFRS15 and the tax accounting procedures currently used in the General Authority for Taxes to determine the annual and total tax differences, to give credibility and enhance transparency in the reports and financial statements of companies Long-term contracts when prepared in accordance with the requirements of applying the international standard IFRS15 “Revenue from Contracts with Customers”, which increases the possibility of relying on them when calculating taxes. Thus, the resea

Abstract

Agricultural Bank is an important source of funding Specialist His role in lending to farmers, it imposes a great job in providing the necessary head for any developmental process in the agricultural sector money. The ACB of ancient Iraqi banks, and that because of its importance to the advancement of the national economy and contribute to the development and regulation of the economic sector through the support and the assignment of the Iraqi agricultural sector in various agricultural activities because it is responsible

for the process of granting agricultural loans to farmers bank.

The aim of the internal control in the agricultural banks to

This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used model Basu revised to measure the Accounting Conservatism  , which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the pe

The research problem lies in the fundamental questions that revolve around the role of each of the tools of promotion, namely advertising, personal sale, public relations, sales promotion, and direct marketing in achieving leadership for business organizations. Research to know the role of promoting the service in the researched company and whether the promotion of the service is qualified to lead the researched company to leadership, and for this purpose formulated research hypotheses of three hypotheses, the first hypothesis says that there is a significant impact relationship between promotion and entrepreneurship. The second hypothesis aimed to determine the role played by promotion in the researched company to achieve unique