In this paper, compared eight methods for generating the initial value and the impact of these methods to estimate the parameter of a autoregressive model, as was the use of three of the most popular methods to estimate the model and the most commonly used by researchers MLL method, Barg method  and the least squares method and that using the method of simulation model  first order autoregressive through the design of a number of simulation experiments and the different sizes of the samples.

A sense of job security for divorced female teachers is one of the basic and very important requirements for enjoying the mental health that a person needs in order to be positive, balanced and productive. job security is one of the important things that workers must feel not only to ensure interaction and harmony between them and officials, but to ensure their satisfaction and increasing their motivation towards work, as job security is one of the most important indicators of job satisfaction and optimism in life, and it leads to the experience of psychological reassurance, which affects the building of individuals' personalities, the development of their intellectual competence and the identification of their psychological characteristic

Values and ideals are two basic pillars in human life, and high societies have been keen throughout their ages to adhere to and establish them so that man can distinguish good and evil, right and wrong, as they are a balance of actions that give man a higher value. Many of the followers of Abbasid literature, poetry and prose – it is noted that many imams and writers have been keen to highlight these values and make them material for their poetry and literature, courage, generosity, chastity and....All meanings of human values and there is no doubt that one of the texts abounding in this field is what was reported from the people of the house of infallibility pure (peace be upon them), including we touch it in the visit of Imam Jaafar al-

The aim of the research is to know the effect of financial leverage on the market value of the stock by applying it to a sample of private Iraqi commercial banks listed in the Iraqi Stock Exchange for the period (2010-2019) and to show the extent of that effect, based on the bank’s annual reports for the mentioned period through the use of financial leverage ratios represented b (Equity multiplier, cash balance ratio), its discussion, analysis, description, inferential description, and testing of research hypotheses,

A set of conclusions has been reached, the most important of which are: The research sample banks depend in their financial structures on borrowed funds in a greater proportion than their r

In this study, the investigation of Local natural Iraqi rocks kaolin with the addition of different proportions of bauxite and its effect on the physical and mechanical properties of the produced refractories was conducted. Kaolin/bauxite mixture was milled and classified into various size fractions, the kaolin (less than 105 μm) and the bauxite (less than 70μm). The specimens were mixed from kaolin and bauxite in ranges B1 (95+5)%, B2 (90+10)%, B3(85+15)%, and B4 (80+20)%  respectively. The green specimens were shaped by the semi-dry method using a hydraulic press and a molding pressure of 7 MPa with the addition of (9-12) %wt. of PVA ratio. After molding and drying, the specimens were fired at (1100, 1200 and 13

               The research aimed to shed light on the impact of international Accounting Standard No (21) on tax obstacles represented by (tax evasion, double taxation) The financial statements of a group of banks operating in the private sector were relied upon to know the impact of the standard on tax obstacles, as well as knowing the amount of amounts, The researcher relied on the method of financial analysis of that data, which was obtained from the website of the Securities Commission, and conducted personal interviews with a number of university professors, chartered accountants, financial experts, banks, and the General Authority for Taxes to benefit from their

This research discusses one of the largest and most important issues of a doctrinal and philosophical dimension at the same time, which is the issue of man’s freedom to choose his actions, and thus his responsibility for those actions, by looking at the nature of these acts, their being and the origin of their creation. He showed that they were created in man by force, and that he was their original creator, and that they were among the creatures of the God Almighty God like others, but they are attributed to man through acquisition. So to the first saying went Jahmiyya or Jabariyya, and to the second saying went to fatalism in the past, and the existentialists shared with them in the modern era, and to the third saying went to the Sun

Disasters, crises and wars are a serious and unforeseen threat. The capacity of the early warning system to monitor such crises is therefore crucial. The ability to make quick decisions in a short time is necessary to prevent crises from occurring. Here, the role and effectiveness of the early warning system emerges through its ability to monitor, record and analyze signals. It can also be evidenced by its ability to immediately convey these indicators to the concerned authorities to take measures that ensure these conflicts and disasters do not worsen. The system’s ability to detect disasters and crises, identify the crisis and its type, and use the scientific method and common sense to deal with it is something that contributes to findi