In accounting studies, more than one method is used to measure income and balance sheets elements. One of these methods is called the fair value, which use to determine the assets and liabilities ad it includes the benefits or self-satisfaction ability. This paper aims to focus on the importance of fair value as a basis of accounting measurement and its effects to achieve the relevant characteristics by using the equation is used by (Kythreotis) in his research, And Also , Editing this equation depending on the financial data and information of Iraqi Banks as a case.

 The capital in the bank is the important element in establishing it, because it maintains the banking sector in the event of exposure to losses or risks In addition to contributing to the provision of liquidity And protection of depositors' money from potential and unexpected losses. There is also a relationship between the prices of shares and the indicators of the durability of the capital owned, considering that the shares are the components of the bank capital The study limited the indicators of capital to assets and capital to deposits, capital to loans and financial investments Where the most important conclusions are the damage to the detriment of shareholders in contrast to the depositors in the case of increasing the propo

تناول المقال موضوع استثمار الذكاء الاصطناعي في تحليل البيانات الضخمة داخل المؤسسات العلمية، وركز على توضيح أهمية هذا التكامل في تعزيز الأداء الأكاديمي والبحثي. استعرضت المقالة تعريفات كل من الذكاء الاصطناعي والبيانات الضخمة، وأنواع البيانات داخل المؤسسات العلمية، ثم بينت أبرز التطبيقات العملية مثل التنبؤ بأداء الطلبة، والإرشاد الذكي، وتحليل سلوك المستخدمين، والفهرسة التلقائية. كما ناقشت المقالة التحدي

This study aimed to IQ test standardization of Marten Lother Johan which used with childreen of the one stage at primary schools who aged (6) years old in Baghdad (Resafaa and Kharh).

 The importance of this study are :

1-The  importance of childhood and its role to develop the personality.

2-The importance of this age as the child will exposure to different kind of official teaching .

3-The capability for early detection of special category for early intervention in order to provide the necessary care .

4-Using the current test could consider as a predictive tool to screen the intelligent children .

In order to achieve the study aim, the researcher had followed the follow

This study aimed to IQ test standardization of Marten Lother Johan which used with childreen of the tow  stage at primary schools who aged (7) years old in Baghdad (Resafaa and Kharh).

 The importance of this study are :

1-The  importance of childhood and its role to develop the personality.

2-The importance of this age as the child will exposure to different kind of official teaching .

3-The capability for early detection of special category for early intervention in order to provide the necessary care .

4-Using the current test could consider as a predictive tool to screen the intelligent children .

In order to achieve the study aim, the researcher had followed the

Abstract

         Most of the industrial organization in the world became suffering from the problem of the pollution of the poisonous chemicals things, this urged to depend on the principle of the responsible production, because it has the positive role by dealing with these chemical things and to safe the health of the society, due to the main goal of this study is to restrict the role responsible production in accomplishing the system of the environmental management through an actual study in the northern gas company in Kirkuk province, the topic has acquired a big importance bacause there were a limited number of studies and res

Various visual media are becoming an increasingly important and active instrument of communication. This fact has led some political parties and leading personalities in Iraq to make use of them as an accepted forum for the discussion of public affairs usually in a manner that conforms to their declared policy. They have to draw as much popular support as they could for the causes which they fight for. As a result, a state of great confusion has been created from the contradictory statements made by the contending parties and gave left grave consequences on all types of the audience receiving them. The problem of the study can be summarized in one major question: What is the opinions of the audience as regards the statements made by the

تلعب الاعتمادات المستندية دوراً كبيراً وخطيراً في التجارة الدولية باعتبارها إحدى أوسع أدوات الدفع انتشاراً في العالم سواءاً كان ذلك بالنسبة للمستورد أم للمصدر وتغطيتها للمخاطر المحتملة لكلا الطرفين، فهي تؤمن للمصدر استلام قيمة البضاعة بالكامل عند تنفيذها لشروط العقد، ويسمح للمستورد بعدم الدفع إلا بعد إتمام شحن البضاعة وتقديم المستندات المطلوبة واستلامها.

وتقوم المصارف التجارية المحل

The performance evaluation had Focused for many years ago on The financial factors which are Not enough for the contemporary business organizations. So in order to get useful information it con used The balanced score card which can used to offer information about some measurement on which the level of the act actual performance is determined.