Somal is considered one of the unstable and restless African Arabian country in
comparison with other Arabian. It has been exposed to division and separation by
European colonization process that worked hardly on dividing this country according to
Berlin conference (1884-1885). Even after obtaining its independence during the sixties
and being led by civilian organizations which were unable to solve the problems of
Somalian society after obtaining the independence.
Somal continued its suffering even after the military rule under the leadership of
Mohammed Sayad Beree.
During Beree's rule, Somal suffered from the War with Ethiopia, as well as it
witnessed an economical Crisis. It suffered also from the tribal po

The research intended to take into consideration the phenomena of employing the temporary employees through the business organization increasingly, which has become one of the most apparent features of the contemporary strategy of the human resources management. It depends on the analytical descrptive Approach to meet the research problem which has been focalized around the dispute praising regarding the phenomena of the temporary employment and its dimensions and challenges which can be faced by the management of human resources as a result .The importance of the research is represented as one of rare research which confronts to the phenomena of the temporary employment in the Iraqi business environment. The most prominent objec

احتلت قضية غسيل الاموال أهمية كبيرة على الساحة الاقتصادية العالمية خلال الفترة الاخيرة إدراكا من المجتمع الدولي لأثارها السلبية على الاستقرار الاقتصادي و خاصة على الاستثمار المحلي و الدولي و لذلك يتزايد الاهتمام بها و سبل مواجهتها من قبل العديد من الدول و المنظمات الدولية و المراكز المالية الكبرى , حيث تهدد هذه الظاهرة الاقتصاد العالمي و خاصة اقتصاديات العالم النامي و من بينها الاقتصاديات العربية .

ان

أن التطور الاقتصادي  في أية دولة إنما يقاس بالدور الذي يلعبه القطاع الصناعي في اقتصادياتها، ومقدار ما يسهم به في الناتج المحلي الأجمالي. ولا يخفى أن ينسب ذلك إلى خصوصيات هذا القطاع بوصفه الميدان الذي تتحقق فيه انجازات الثورة العلمية والتكنولوجية أكثر من غيره من الميادين، وأرتباطاته الأمامية والخلفية مع سائر القطاعات. يضاف إلى ذلك أن القطاعات الأخرى تتأثر ايجاباً بنمو القطاع الصناعي، كما انه المسؤول

In the present work, experimental tests was done to explain the effect of insulation and water level on the yield output. Linear basin, single slope solar still used to do this purpose. The test was done from May to August 2017 in Mosul City-Iraq (Latitude: Longitude: Elevation: 200 m, and  South-East face). Experimental results showed that the yield output of the still increased by 20.785% and 19.864% in case of using thermal insulation at 4cm and 5cm respectively, also the yield output decrease by 15.134% as the water level increase from 4 to 5cm, with the presence of insulation and 14.147% without it. It has been conclude that the insulation and water level play important role in the process of passive

In 2005 Falluga city had an humanitarian crisis situation, characterized by armed conflict. Larg population displaced. To assess the nutritional status of under five children, a check of 678 child in five places of Internal Displaced Peoples . was  achieved   The results indicated that 19.6%, 48.5% of the children had diarrhea and acute respiratory infection. Twenty percent of the children had achronic malnutrition while 4.1% & 0.5% had a general and acute malnutrition.

Objective(s): The aim of this study was to assess the severity of anemia among children under 5 years and to find
out relationship between severity of anemia in children with socio-demographic variables such as: child gender,
age, supplement diet, hookworm, pica, parent's education level, father's and mother's occupation, and family
monthly income with severity of anemia
Methodology: A descriptive cross sectional study was conducted at the primary health care centers in Alsadr city
for the period of 1
st July 2011 to the 1st November 2011.Non probability (purposive) sample of (630) children who
aged under 5 years and who attended to primary health care centers of Alsadr city. The data were collected
through using

The aim of this study is to investigate the effect of environmental management accounting information (EMAI) on the design process of environmental and sustainable products of Iraqi industrial companies. This process has five different sub-processes: research process, analysis process, conceptual design process, detailed design process and design production process. The study uses the quantitative approach as the questionnaire was designed and distributed to 87 quality managers, production managers, design managers and financial managers. The MANOVA analysis shows that EMAI has a positive and significant effect on three of these processes, namely research process, analysis process and detailed design process, while EMAI has an insi

Abstract The study aims to clarify the value of auditing economic units and how it can be measured, which is one of the most important challenges to matching the Value Relevance of Accounting Information. The problem of the study was identified with questions that revolve around the extent to which it is possible to measure the value of auditing in Iraqi economic units and the extent to which the value of auditing affects the adequacy of accounting information. Through reviewing the studies discussing this topic, it was found that auditing can provide value through the performance of the auditor and adding value to the economic unit subject to audit. The study recommended the need to study the situational factors of auditing, whether exter

It is known that energy subiect has ocuppied a lot of scientests minds about
how to treat the traditional energy and the renewing energy . we know that
most traditional energy coal , oil , Natural gas, neuclear fuel , are limited
guantiy and alsow subjected to be ended .Statics studies refer to reserve
of oil in world will exhausted btween ( 2075- 2100) and alsow cosl too .
While neuclear fuerl which the world seek today through explod the uranium
atom ( 233) the therum atom (239) and neuclear mxied through ruemlear
mixing , These energy have effect on environment and humanity speciaty if
they are used in militery purposes .
For all theses scientests srarch for resources of renewing enery through
researches