This research after financial ratios in the detection of fraud to the financial statements published which enables specialists from the work of their studies and their conclusions to obtain the information they seek on the activities of the entity. Has provided researchers what these relics They then field study to test the validity and sincerity of the findings of the suggestions that have been upheld the need to study all financial ratios extracted in general, organized and used in decision-making processes necessary administrative.And that the financial management attention more financial analysis and extraction of financial ratios and compare them with industry standards taken from historical norms

    Terrorism is a serious problem for many societies today. This research aims to identify the impact of terrorism and displacement crisis on human security, which was a shock to the Iraqi society in terms of its impact on the psychological, social and economic conditions of the individual, family, and society. The variety of methods of carrying out the terrorist operations that resulted from the phenomenon of human displacement witnessed by Iraq since the middle of 2014. This phenomenon has its demographic, political and social dimensions.

    In order to achieve the goal of this study and the importance of the subject, the social survey method was used by selecting a sample of 200 IDPs in a compou

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In This Paper, some semi- parametric spatial models were estimated, these models are, the semi – parametric spatial error model (SPSEM), which suffer from the problem of spatial errors dependence, and the semi – parametric spatial auto regressive model (SPSAR). Where the method of maximum likelihood was used in estimating the parameter of spatial error          ( λ ) in the model (SPSEM), estimated  the parameter of spatial dependence ( ρ ) in the model ( SPSAR ), and using the non-parametric method in estimating the smoothing function m(x) for these two models, these non-parametric methods are; the local linear estimator (LLE) which require finding the smoo

The political movements of Islam are among the most prominent phenomena of the popular uprisings witnessed by the Arab world. However, this rise and the rise of some movements led to many problems on the political theses of Islam, especially those associated with the ideas of Islamic ideologues and their slogan Legitimacy and the authorities as the origin of the divine, and said the application to achieve the Islamic solution, and then became the state in theses of some Islamists a tool to apply the law and then the preservation of religion.

The security environment for Northeast Asia is extremely important, as it includes most of the international actors (United States of America, China, Russian Federation and Japan), which gives the nature of the interactions of these forces a special importance for the region.

Because of the multiplicity of policies and interests of the active forces in the region, the result has been an unstable regional environment where the interests of the major powers often clash repeatedly on many related issues, which is coupled with the growing efforts of many powers to adopt policies that differ from what they did in the past This resulted in different patterns of relations, which were mainly characterized by competition over regional lea

The presence of a single complex adaptive weight in each element channel of an adaptive array antenna is sufficient for processing of narrowband signals. The ability of an adaptive array antenna to null interference deteriorates rapidly as the interference bandwidth increases. The performance of narrowband adaptive array antenna with LMCV Beamforming algorithm is examined. The interaction effects between received signal angle of arrival and array parameters like the interelement spacing and the number of array element and the received signal bandwidth were studied. The output Signal to Interference plus Noise Ratio (SINR) and Interference to Noise Ratio (INR) are used as performance parameters for evaluation of these effects. It is found

The topic of the partnership between the public and private sectors with great interest by researchers around the world after making sure that the process of economic and social development depends on a combination of resources and energies and expertise of both the public and private sectors in the creation and operation of the various projects , the economic development of the growing proved the failure of both sectors in achieving greater economic growth Klaaly separately in many countries , especially developing countries with a socialist approach , led one way or another to adopt most of the countries economic reform programs promoted by international organizations and institutions ( such as the IMF and the World Bank ) of i