This research aims to examine the ability of impact of the cash flow statement indicators in the change in the market value of the industrial firms listed on the Palestine Stock Exchange. The research population consisted of (13) firms during the period (2015-2020). Data were collected from the annual financial statements of the firms. The research relies on the Pooled effects model to analyze the cross-section data (Panel Data), and the multiple regression method to test the hypotheses. The research finds a positive significant impact of (the ratios of cash flows from operating activities to sales, the return on assets from operating cash flows, and cash flows from operating activities to total current liabilities) in the change

    This research discusses one of the most important means of reducing corruption in public sector companies and government departments, a relationship of cooperation and coordination between the external auditor and internal auditor, in the light of ISA (610), the recommendations of the International Organization of Supreme Audit Institutions (INTOSAI) and the National Strategy to combat corruption. The research was based on two assumptions: the first was weak relationship of cooperation and coordination between the external auditor and internal auditor leads to weakne

Modern communication and media technology has pioneered new horizons and curried out deep changes in the various fields of social life, It effected enormously human communication as well.
Content one Who late the developments which have effected the social relations ،due to the new media ،especially Face book ,will certainly notice the far cry changes of the social relation net which has been effected ,in a way or another ،the accelerated development ،under the appearance of the so called the virtual society .
Face book has embodied the means – communication ,which has become an important turn point in the social communication .
It is the point the present paper tries to expose an discuss by a field study curried on a sam

Took apple branches Genuine and Architecture tissue cultured in vitro 3 cm long and planted in the middle of food MS that contains different concentrations of inorganic salts and of Mntmat free growth and incubated Transplanter to study their effect on rooting Aalavra

       Iraq is one of the most important countries in the world that has received its share of terrorist acts by the terrorist organization the Islamic State of Iraq and al-Sham (ISIS), which has caused instability, especially during the period of ISIS's control of seven Iraqi provinces (2014-2017). This stage has caused a decline in the levels of human and economic development and its inconsistency with the capabilities and needs of the Iraqi population. Therefore, this study aims to investigate the hypothesis that there is a close relationship between the decline in development in Iraq and the brutal practices of ISIS that it committed during his period of control over many Iraqi cities and regions. This study used several method

Two field experiments were conducted at two different texture sites. The first site of the fields of AlMed-hateya Agriculture Division / Babil Governorate. The second site of the fields of Al-Nouriah Research Station / Ministry of Agriculture, the factors of the study in the two sites included several factors. The first factor includes two irrigation systems: sprinkler irrigation and surface irrigation. The second factor is the method of cultivation which includes the method of cultivation with basin and furrowing. The third factor is the type of the cultivated crop which includes a local variety (Fajr 3) and a hybrid variety (Drakma). The actual water consumption for the sprinkler irrigation system reached (587.13 and 637.62) mm season-1 f

يحتل موضوع الاستهلاك اهمية كبيرة في الدراسات الاقتصادية في حالتي السلم والحرب وذلك لارتباط هذا الموضوع بالانسان والمجتمع ولكونه احد مؤشرات مستوى الرفاهية الاقتصادية والاجتماعية وتزداد اهمية ضبط حركة هذا المتغير السلوكي والكمي في زمن الحرب اكثر مما هو عليه في حالة السلم، في هذا البحث تم استخدام بيانات احصائية عن الانفاق الاستهلاكي الخاص ونصيب الفرد من الدخل القومي اضافة الى الرقم القياسي لاسعار المس

This article aims to investigate how war contributes to the pollution of water bodies with harmful substances including heavy metals and toxic substances. The paper explains how these pollutants, carelessly dumped by military operations, have severely damaged the water quality of rivers and lakes all across Iraq. Based on the Jassim River as case study, the paper shows a close relationship between military operations and pollution. Shown is the effects of this pollution on local ecosystems like fish and wildlife, and human population, dependent on the river for drinking, irrigation, and other basic needs. The article reveals the problem of military waste in Iraq, focusing on the absence of satisfactory waste disposal techniques and