This research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock Exchange. Researchers relied on analyzing the financial statements of 10 listed companies for years 2016 – 2019. Researchers used the Ohlson price model to test the relationship between accounting information and value relevance. The research indicated that there is a significant relationship between the adoption of IFRS 9 and the relevance of the value of the earnings and the book value, but the earnings information is more relevance than the book value information, it is due to the interest of investors in the income statement in making investment decisions.

The subject of multi- ethnics is one of the most important subjects in the study of political
geography, as multi- ethnics and its consequent problems are global geopolitical phenomena
that started early and reached its peak with the beginning of the twentieth century, because of
major changes in the political landscape that resulted by wars and led to the collapse of many
empires and major powers, a matter which led to put new political maps according to certain
considerations of the colonial powers, especially in Africa and Asia. All these things led to
the most serious challenges based on ethnic and sectarian conflict and led to the development
of geopolitical problems. Among the examples what most countries in th

This work, in fact, is an English language teaching study (henceforth, ELT) which may provide the inspiration for much –needed research on issues such as testing students' level of achievement in articulatory phonetics at the university level. It attempts to answer two questions: 1)What is college students' level of achievement in articulatory phonetics? 2- Are there any statistical significant differences in the achievement of college students in articulatory phonetics between the production and recognition testing techniques? This research falls into three sections: Section one indicates the problem, the aims, the hypotheses, the procedures, the limits and the value of the study. Section two provides a general overview of the articul

In this paper we will study some of the properties of an operator by looking at the associated S-act of this operator, and conversely. We look at some operators, like one to one operators, onto operators. On the other hand, we look at some act theoretic concepts, like faithful acts, finitely generated acts, singular acts, separated acts, torsion free acts and noetherian acts. We try to determine what properties of T make the associated S-act has any of these properties.

Time is an essential element of contracts، as there is an independent in many parts of each contract، but the time dimension has a significant impact on the provisions of all contracts and is not limited to a particular range of contracts، and French and Arab jurists alike have called for this dimension to be given special attention، and as a result the French legislator has introduced the term duration of the contract، to try to limit the temporal elements، to clarify their provisions and to distinguish between them in decree131/2 016، but for our Arab country it did not receive the appropriate answer. The problem of duration in contracts relates to the lack of clarity of the idea، and then to confuse the various time terms in the

Abstract

Toady technology Nano since it launched human Alivia third interest and anticipation unusual and that by the decision-makers in the world's governments and its institutions and research departments productivity, especially after the US Congress enact a law (the National Initiative for Tknlojba nanotechnology in the United States of America) and the allocation of large sums of money To support this initiative, the research aims to shed light on the concept of technology nanotechnology, which is technology atheist and the twentieth century, and reflect its economic importance and in order to reach the objectives of the research has been the division of research into several axes has been allocated

This study aims to Statement of the relationship between Total Quality Management philosophy and Organizational performance from the point of view of the internal customer. A comparison has been made between two companies, one of which applies the requirements of TQM well and the other does not apply these requirements as the (General Company for Electrical Industries/ Diyala) and (General Company for Electrical Industries/ Baghdad) to conduct the search, During the questionnaire prepared for this purpose and distributed to a sample of 30 employees in the General Company for Electric Industries/ Diyala and (20) employees of the General Company for Electrical Industries/ Baghdad. Their answers were analyzed using a simple correlation coef

The study deals with an analysis of the contents of the publications of the campaign (Together to defeat Corona), which was established by the United Nations Development Program in Iraq in the face of the Covid 19 virus.The research problem raises a main question:What are the implications of the campaign (Together to defeat Corona) of the United Nations Development Program (Iraq office) in addressing the Covid-19 virus in Iraq?From this main question, several sub-questions emerged, which were answered by this study in its chapters and investigations, including regarding the contents of advertisements, photos and videos for the publications of the (Together to Defeat Corona) campaign for the United Nations Iraq Office on their Facebook pageA