The Yamama Formation is a significant reservoir in the southern part of Iraq. This formation consists of limestone deposited throughout the Lower Cretaceous period within main retrogressive depositional series. This study aims to identify the impact of the diagenesis processes on the reservoir’s characteristics (porosity and permeability). Diagenesis processes’ analysis and the identification of Yamama Formation depended on the examination of more than 250 thin sections of the core samples from two wells that were used to determine different diagenetic environments and processes. The three identified diagenetic environments that affected Yamama reservoir were the marine, meteoric and burial environments. Eight diagenetic pr

                The main objective of the audit process is to enable the auditor to express his neutral technical opinion as to whether the financial statements have been prepared in accordance with the financial reporting framework and fairly express the financial position, the result of the activity and the cash flows. A wrong opinion works to burden the beneficiary parties with great damages, and then the presence of any error or bias from the auditor when applying the rules of professional ethics (such as violating professional confidentiality and conflict of interest and moving away from impartiality and objectivity) negatively affects the performance of his

This research aims to understand complexity management and its impact on the use of the dynamic capabilities of a sample of private colleges.  Private colleges are currently facing many crises, changes, unrest and high competitive pressures.  Which is sometimes difficult or even impossible to predict.  The recruitment of dynamic capabilities is also one of the challenges facing senior management at private colleges to help them survive and survive.  Thus, the problem of research was (there is a clear insufficiency of interest in Complexity Management and trying to employ it in improving the dynamic capabilities of Colleges that have been discussed?). A group of private colleges was selected as a

This research aims to identify the role of external environment factors on the quality of educational services, from the academic point of view, where the distribution of a questionnaire to a random sample of (100) university professors, and then analyzing a model, and test the validity of this model using structural modeling (SEM) (Structural Equation Modeling).
And then test the relationships between variables using the software of Statistical Package for Social Sciences (SPSS V.18), the research found a number of conclusions, the most important conclusion is: the external environment factors has significant impact on the quality of educational services.

This research aims to shed light on the necessity of establishing an information security management system through which banking security risks are managed in the light of the ISO (IEC 27001) standard, through which bank departments seek to demonstrate the management of their security systems and their controls in accordance with the specifications of the standard to obtain an internationally recognized security certificate And the need for senior management in banks to an independent person with scientific and practical qualification and who has accredited certificates in the field of information technology for the purpose of helping them to verify the level of compatibility between the policies and procedures applied and the p

The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.

The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, t

   This research deals with the financial reporting for non-current assets impairment from the viewpoint of international accounting standards, particularly IAS 36 "Impairment of non-current assets." The research problems focus on the presence of internal and external indicators on impairment of non-current assets in many of companies listed in Iraqi stock exchange. So it is required to apply IAS 36 to reporting for the impairment loss of assets since this impairment impact certain financial indicators. These indicators help users in their decision-making and forecasting future financial situation and the ability of the company to achieve future profits or maintain current profits. The research aims to shedding lig

Man has a great role in the development of society in all fields, and therefore the human thought played a great role in its continuous pursuit and insight into the social classes that differ in their privileges, which makes the members of society not reconcile because of that disparity that is not based on human principles, so one class exploits another, and this is what stopped me Rather, it prompted me to choose the topic (class and its impact on society) in order to show the impact of classes on each other negatively and positively, so I work to avoid the first with the recommendations I put forward and offer guidance, and strengthen the second, and after this topic of necessity in a place because of the imbalance and promise of appr

Children are the victims most tragic and suffering among the other categories, particularly using the ugliest attacks by their families because of the Family pressures of economic and especially resulting from inadequate family income and other factors leading to domestic violence, for example, family disputes and the disintegration of the family, inequality and segregation between family members and the use of violence as a means to solve problems and this is what is reflected on the child's health due to the processes of socialization inadequate and contradictory and loose had not depend on the principles of punishment and reward and imponderables between soft and intensity of treatment and methods of interaction with the child would b

   position The problem of the deterioration of public utility services belonging to municipal departments and frequent abuses, located on one of the biggest problems of the Iraqi citizen, the show in the capital Baghdad is more than other provinces, and that was a weakness of state authority secretions and mismanagement that resulted in weakness in the performance of Municipal districts of the provisions legislated legal protection to keep public money.

The researcher reached to the existence of a number of gaps in the municipal legislation, Iraqi legislator was not in a number of successful legislation to preserve the sanctity of the public interest, Some texts have been wasted society's right of reprisal against the