Preserving the Past and Building the Future: A Sustainable Urban Plan for Mosul, Iraq

Purpose: In view of the trend toward using international financial reporting standards when generating financial statements, we looked at the interaction between audit services and non-audit services for auditors in the context of actuarial services for insurance firms. CPAs are authorized to work in banks and insurance businesses, but those with a practicing license obtained after earning a higher academic degree are not. Design/methodology/approach: A small number of auditing firms control the decisions issued by the Iraqi Accountants Association, monopolizing audit services in banks and insurance businesses. In the case of actuarial services used in reserve estimation, they are credited to an external party's account withou

The search (floors and transparent role in the design studios satellite channels) and presented as a study-oriented, and the research aims to identify the role of flooring transparent spaces studios satellite channels and side performative and aesthetic, and formulas design to highlight the role floors transparent spaces studios satellite channels. And highlight the importance of research, particularly in its contribution to the clarification of the concept of the relationship between transparency and performing aesthetic treatments for floors by clarifying its role in the designs of the internal spaces of the studios, as well as his contribution to the founding of the theory of looking at the base of such concepts. To achieve the object

This study aimed to measure the innovative thinking and cognitive cessation among university students. The sample consisted of (400) male and female students at al Mustansiriya University for the academic year (2018/2019). The results of the study showed that there are differences in innovative thinking and cognitive inhibition according to the gender variable in favor of males. There is a positive relationship between innovative thinking and cognitive inhibition. In light of these findings, the researcher presented a set of conclusions and recommendations.

The most important topic for psychologist generally is factor of education and it's active tools because learning needs active perception for stimulus that recived by the educator and give it avalue and meaning , Need for cognition is
very important in the various daily fields of life , especially in learning and teaching and the academy work , it help with shifting the learning level for people , and icreas the intense and challenge between them
The research endeavored to achieve the following aim :
1- Measuring the level of peripheral perception for the university student .
2- Measuring the level of need for cognition for the university student .
3- Measuring the level of peripheral perception for the university student

In this work, the technique of attenuation of gamma ray to calculate the density of comet nucleus materials (C/2009 P1 (GARRADD) at different range of energy (0.2- 0.9 MeV). also, the single scattering model for gamma rays has been assumed that photons reaching the detector with scattered only once in the material. The program has been designed and written in FORTRAN language (77 – 90) to calculate the density for molecules using Monte Carlo method was used to simulate the scattering and absorption of photons in semi- infinite material. Gamma ray interacts with the matter by three mainly interactions: Photoelectric effect, Compton scattering and Pair production (electron and positron). On the 137Cs source energy (662 keV), Compton scat

Statistical fluctuations of nuclear energy spectra for the isobar A = 68 were examined by means of the random matrix theory together with the nuclear shell model. The isobar A = 68 nuclei are suggested to consist of an inert core of ⁵⁶Ni with 12 nucleons in f5p-space (2p_3/2, 1f_5/2 and 2p_1/2 orbitals). The nuclear excitation energies, required by this work, were obtained through performing f5p-shell model calculations using the isospin formalism f5pvh interaction with realistic single particle energies. All calculations of the present study were conducted using the OXBASH code. The calculated level densities were found to have a Gaussian shape. The distributions of level spacing P(s) an

Abstract The success of the system of government in any country needs to have a handle on the amount of power efficiency , capacity , capability and wisdom, Iraq has gone through since its inception through several stages of time, namely: The first stage: which ran from August 23, 1921 until July 14, 1958 and was ruling monarchy (rule of the royal family) and punishing power of political elites both of them and works access to power without taking into consideration the laws and principles of the Constitution, and as a result of the inability of civilian powers and political parties access to power to grant that army officers regulatory and disciplinary specifications as well as possessing arms and overthrow the rule of the minority coup

The purpose of this research paper is to present the second-order homogeneous complex differential equation   , where   , which is defined on the certain complex domain depends on solution behavior. In order to demonstrate  the relationship between the solution of the second-order of the complex differential equation and its coefficient of function, by studying the solution in certain cases: a meromorphic function, a coefficient of function, and if the solution is considered to be a transformation with another complex solution. In addition, the solution has been provided as a power series with some  applications.

This study aims to identify the degree of Arabic language teachers at the secondary stage possessing the teaching competencies necessary to develop the skills of literary savor among their students from the perception of educational leaders in Bisha Province. To achieve the objectives of the study, the descriptive approach was used by adopting a comprehensive survey method. The study sample consisted of (48) school principals and Arabic language supervisors in Bisha Province who supervise the teaching of Arabic language at the secondary level in Bisha Province. The necessary data was collected using a questionnaire. The results of the study revealed that the evaluation of the study sample for the degree to which Arabic language teachers