The Financial authority is considered as one of  the most of benefited parts from financial statements  which depends on it in process of accounting  in taxes as basis to determine The Tax Base , but no confidence from financial authority part in objectivity of income financial information in them for many of limited companies led to no dependence on them to specify taxation contain & dependence on yearly regulations that issued them. To enhance the confidence of financial authority to these lists must meet its requirements, because the menus Fulfill the requirements of the financial authority increases the confidence in these statements and therefore reliable in determining the tax base. So this research aims to speci

What is meant by objectives: the purpose, secrets, judgment, and interests that the legislator set for each of its rulings is a doctrine and a law.

Faith is belief with certainty in God Almighty, and what is required of him in his divinity, lordship, names and attributes, belief in his angels, books, messengers, the Last Day and destiny, both good and bad.

And the purposes of faith are the wisdom and secrets contained in the Islamic faith and which achieve human well-being and happiness in the immediate and the future. And that the purposes of belief and faith are the essence of religion, rather it constitutes a basic pillar on which the basis of the intentional consideration as a whole, because the structure of worship i

The objective of the research is to identify the nature of voluntary disclosure of insurance services and its impact on the financial performance of Iraqi insurance companies by knowing the relationship between increasing disclosure of financial services and financial performance indicators of insurance companies.In order to achieve this objective, the research was applied to a sample of the Iraqi insurance companies listed in the Iraqi Stock Exchange (Al Amin Insurance Company, Al Ahlia Insurance, Dar Al Salam Insurance, Gulf Insurance, Al Hamra Insurance) and based on their published financial statements (2014-2015) ) And by analyzing the sample lists were connected to the research objectives.The main conclusion of the study is that in

Pollen grains morphology have been studied for the wild species of the genus Erysimum L. which belong to Crucifereae family in Iraq. These species are E. filifolium Boiss. et Hausskn., E. oleifolium J. Gay, E. repandum L., E. eginense Hausskn. ex Bornm., E. aucheranum J. Gay, E. cheiranthoides L., E. alpestre Ky. ex Boiss., E. kurdicum Boiss. et Hausskn., E. tenellum DC., E. strophades Boiss., E. gladiiferum Boiss. et Hausskn., E. nasturtioides Boiss. et Hausskn. The study was performe by using light microscope . The study reveal that there was only one type of pollen grain named Tricoplate in all studied species . The study also demonstrated that there were differences among pollen grains morphology . The species E. kurdicum , E. alpestre

Citrus fruits are one of the consumer agricultural products of the Iraqi citizen. It is rich in vitamins and usedin many food industries as well as medicines. Classifying the amount of production of citrus treesaccording to the producing governorates has been done to find a map that shows the production of citrustrees according to Iraqi governorates. A cluster analysis method was used according to the hierarchicalmethod. The results showed that Najaf and Qadisiyah are the most similar in citrus production, whileSaladin and Najaf were the two governorates with the furthest distance in proximity matrix. Diyalagovernorate was clustered in the first cluster within two, three, four or five of the clusters for classifyingIraqi governorates covere

Many changes took place in a number of Arab countries, most of which ended with the change of the ruling leadership and a new coming. The same change brought about the hopes of the people to turn the page of the past into a democracy through which to overcome the grievances of previous years and achieve justice in all its aspects. The same new grievances have been added to that precedent and justice has not yet been achieved. Here we try to address the justice that is applied in the stages of change or transitional stages, which have been called, ie transitional justice, which has mechanisms and conditions of different application between countries, each of which the conditions applied in them and through a review of these mechanisms bet

         The understanding exchange rate policy is fundamental in order to identify the mechanism by which works out macroeconomic, And the vital for macroeconomic analysis and empirical work to differentiate between the de facto regimes and de jure regimes, Where the proved surveys and studies issued by the international monetary fund that there is divergence between the de facto regime (Regime of exchange applied by the country actually) and between the de jure regime (Regime de jure through the documents and formal writings of officials of the central bank), And launched studies on the de facto regime (Being a the basis of evaluating monetary policy) Stabilized (peg-like)arrangements or

AbstractOBJECTIVES: To evaluate the long-term remission efficacy and safety of isotretinoin in the treatment of Behcet's disease (BD). PATIENTS and METHODS: This single-blind, controlled therapeutic study was conducted in the Department of Dermatology and Venereology at Baghdad Teaching Hospital from February 2011 to January 2012. Thirty patients with BD were included in this work. Each patient received isotretinoin 20 mg orally once daily for 3 months. They were assessed at week 2 and then monthly depending on the Clinical Manifestation Index (CMI) and to record any side effects. At week 12, isotretinoin was stopped and patients were given placebo therapy in a form of glucose capsules for another 3 months. RESULTS: Thirty patients were tre

The present study aims at representing the importance of Quranic readings in the interpretation of the meaning of the Holly Quran in Imam Al Wahidi’s interpretation “Al Wasiet”, declaring its meaning, and eliminating of the paradox which takes place when trying to understand the intention of the Almighty Allah in His Holly book. The study aims at:

1- Defining the paradox linguistically and in terminology according to the formatives or the fundamentalists, the scientist of interpretation and of the Quranic sciences.

2-Reasoning paradox in the Quranic readings: Believing in matters that disagree with the Holly Quran and Sunnis, variety of the subjects in the verses, disagreement of the place and the place for the vers

The aim of this study is to compare the effects of three methods: problem-based learning (PBL), PBL with lecture method, and conventional teaching on self-directed learning skills among physics undergraduates. The actual sample size comprises of 122 students, who were selected randomly from the Physics Department, College of Education in Iraq. In this study, the pre- and post-test were done and the instruments were administered to the students for data collection. The data was analyzed and statistical results rejected null hypothesis of this study. This study revealed that there are no signifigant differences between PBL and PBL with lecture method, thus the PBL without or with lecture method enhances the self-directed learning skills bette