The electoral mechanism is remarkably clear, a political tool for institutional construction, directing political life, forming the political scene, and forming the partisan scene. This process was through the design of electoral laws, as elections in Tunisian political history represented the indicator of its slow and accelerated transformations, so The elections in Tunisia usually coincide with important political stages, accompanied by legislative or constitutional amendments in general, Islamic or secular forces have played a fundamental role in promoting the democratic experience and the principle of the peaceful transfer of power. This led to the formation of a national consensus that would help the country not enter into political

A dispersive liquid-liquid microextraction combines with UV-V is spectrophotometry for the preconcentration and determination of Mefenamic acid in pharmaceutical preparation was developed and introduced. The proposed method is based on the formation of charge transfer complexation between mefenamic acid and chloranil as an n-electron donor and a p-acceptor, respectively to form a violet chromogen complex measured at 542 nm. The important parameters affecting the efficiency of DLLME were evaluated and optimized. Under the optimum conditions, the calibration graphs of standard and drug, were ranged 0.03-10 µg mL-1. The limits of detection, quantification and Sandell's sensitivity were calculated. Good recoveries of MAF Std. and drug at 0.05,

The research aims to know the extent of the impact of the risks of foreign exchange centers represented in commitment risks, liquidity risks, and exchange rate risks on the continuity of the economic unit. The research in the light of its presentation of the intellectual, cognitive and applied contributions about the risks of foreign currency centers and the continuity of the economic unit, and represented the research community in the banking sector, and the sample included nine private commercial banks listed in the Iraq Stock Exchange, and they relied on the research on a time series consisting of four years that extended from one year 2017 to 2020. The research problem was the impact of the risks associated with foreign currency cent

The interest in the issue of capital movement as an economic phenomenon has increased because of its effects and effects and its ability to influence the economic balance and the effectiveness of monetary policy. All countries seek to attract capital and benefit from it because of its effects and results such as supporting economic development process and optimal allocation of economic resources. The problem of the financing gap that most countries suffer from, and others, but sometimes the movement of capital creates challenges for monetary policy makers in achieving their goals.

   After 2003, the Iraqi economy witnessed an openness and economic liberalization unlike previous years, which

جريت دراسة مختبرية لمعرفة تأثير الزيت الطيار لقشور ثمار نبات النارنج الصفرC. aurantium تجاه النمو السطحي للفطريات Penicillium expansum، Aspergillus flavus و Fusarium oxysporum ، أظهرت نتائج الفعالية التثبيطية للزيت الطيار تأثيراً معنويا متفاوتاً في الفطريات المشمولة بالدراسة، إذ كان الزيت الطيار أكثر تأثيرأَ في الفطر P. expansum تلاه الفطر A. flavus ،في حين كان الفطر oxysporum F.أقل حساسية تجاه الزيت الطيار. بصورة عامة اظهر الزيت الطيار تأثيرا تثبيطيا

The current research aims at identifying the new marketing directions that in the picture because if the changes and challenges that face the business nowadays, these effect on the future of the new product.

The problem of the research concentrate on the new marketing activities and how to make it appropriate between the product and the market's need, and to fulfill the needs and desire of the customer and it's importance for achieving the economical goals of the organization for a long relationship with the customer.

The resume of the research is about the impact of nowadays marketing and it's effect on knowing the customer instead of concentrating on the important roll of mark

Abstract

This study aims at identifying the impact of the application of IFRS 15 "Revenue from contracts with customers on the quality of financial reporting, through application to faculty members in the accounting departments of Iraqi universities and auditors. The problem of the study was the multiplicity of accounting rules and standards Which deals with the issues of revenue recognition , as well as the lack of consistency of most of them with the common framework of financial accounting, which results in low quality of financial reporting in the current financial statements, where the formulation of one hypothesis was the lack of relationship of significant significance The application of IFRS 15 "Recognition of rev

  This  Research aim to identify the factors affecting the strategic implementation of sewage projects and to seek to activate the real follow-up of projects to identify the factors that accompany their implementation, The study included a sample of the projects of the investment plan implemented for the Directorate General of sewage in the governorates of Iraq, which was completed during the six years period (2010-2016). The sample of the research was four projects: The project of implementation and processing of the treatment plant and the lifting station and the conveyor line for the project of IMARA/The third stage/Al-Sanaf marshland , The project of the processing and implementation of the treatment plant with the