That any industrial company that must think about marketing mechanisms and who are the beneficiaries and the pursuit of gain customer satisfaction with access to competitive advantages. Most industrialized our companies from a variety of problems experienced both in the field of production, marketing, or keep up with new developments or commitment to quality standards, which caused the reluctance of customers to buy local products for various reasons, and especially in light of unplanned economic policy and exposure to market to imported products flooding the market with various goods and services that do not can the domestic industry rival, which has competitive advantages and meet business requirements, but others arrived to stop or as

The media plays an important role in a number of functions performed by them. Press is one of those media which had and still have a clear role in addressing the various issues, topics, and events. Journalism is no longer as expressed by owners of the liberal theory – it seeks to raise the instincts – but it began to excite the minds of readers to meet their needs. At the same time, it does not neglect the search for the truth and work to deliver it to readers. Some have identified a set of tasks carried out by the press including the interest in public affairs, the needs of the community, work to provide happiness, what is beneficial and useful and combat the negative phenomenon and to address the deviations facing society. The comi

The research aims to study and definition of the concept of creative accounting and motives adopted by the management of companies to achieve their own goals and their impact on the reliability of the financial statements and the tax settling accounts and whether that tax administration is able to detect and limit the creative accounting practices and impose legal sanctions deterrent against companies The research has come to a set of conclusions, including:

1. The administration motives in the use of creative accounting methods, some internal motives related to the interests of the administration in maximizing profits to increase incentives and rewards, others are external, such as the impact on stock prices or reduce the am

Vitamin D receptor (VDR) is a nuclear transcription factor that controls gene expression. Its impaired expression was found to be related to different diseases. VDR also acts as a regulator of different pathways including differentiation, inflammation, calcium and phosphate absorption, etc. but there is no sufficient knowledge about the regulation of the gene itself. Therefore, a better understanding of the genetic and epigenetic factors regulating the VDR may facilitate the improvement of strategies for the prevention and treatment of diseases associated with dysregulation of VDR. In the present investigation, a set of databases and methods were used to identify putative functional elements in the VDR locus. Histone modifications, CpG I

The study aims (objective ) to clarify the concept of comprehensive income and its usefulness for users, as the study aims to clarify the relationship between the concept of comprehensive income and market value of the company where the measurement of comprehensive income after accounting for net income and by measuring the unrealized gains or losses in the value of securities available for sale, and measurement the unrealized gains or losses on futures contracts, which are financial derivatives, and measurement the unrealized gains or losses from the settlement of foreign currency translation (conversions), and measurement the impact on the market value of companies and of the present study to rise or fall of return on the stock

Cutaneous leishmaniasis (CL) is a widespread, yet often overlooked, parasitic disease caused by the Leishmania protozoan, which is prevalent in numerous countries, including Iraq. This condition is marked by the appearance of skin lesions on various exposed areas of the body. In most old-world regions, sodium stibogluconate (SSG) is the classical widely used drug to treat CL. The progression of skin ulceration is controlled by different inflammatory modulators including cytokines and enzymes. In this study, the possible role of the enzyme Matrix metalloproteinase9 (MMP-9) and its inhibitor Metallopeptidase inhibitor-1 (TIMP-1) as immunological markers was evaluated in CL patients suffering from cutaneous leishmaniasis before and aft

Multimedia is one of the most important elements of modern educational media and must be used in educational websites in order to disseminate knowledge on a large scale and should be used to provide scientific information to all, as the current research tried to explore the possibilities of employing them in the design of educational websites and highlight their role in promoting the scientific aspects of the user. This study included four axes, the first of which was devoted to the introduction which includes the problem of research, its importance, objectives and its objective, temporal and spatial limitations, which were limited to the study of the main pages of Arabic educational websites published in 2019. The second axis contained th

This study deals with the role that social work profession plays in all its fields to reduce social extremismat home, or school or within society. The study aims to: examine the historical roots of social work in the Iraqi society, investigate the objectives of the developmental role of social work, review the theories of social extremism, its characteristics, and causes, and to analyze the developmental role of social work to limit social extremism. To meet the objectives of the study, a descriptive analytical approach has been adopted. It involves using the social sampling survey method, i.e., a questionnaire tool in the University of Baghdad community-College of Media. The sample was randomly selected to include (100) students from th

The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy desp