The Financial systems can be classified into two types. The first is the market–oriented, which is applied in United States and United Kingdom. While the second is bank-oriented as in Japan and Germany.

   This study tries to explain the reasons which make some countries adopt the first one instead of the second, and the contrary. So the study consists of three sections. The first deals with the concept of financial system and it are functions. The second displays the indicators which are used to classify the financial systems, while the third one is devoted to the factors that determine the type of financial system .These sections followed by some conclusions.

This  world is moving towards knowledge economy which basically depends on knowledge and information. So, the economic units need to develop its financial reporting system which helps to provide useful information in timeliness for investors in accordance with the requirements of  the knowledge economy and meets the needs of those investors. This  research aims to revealing the reflects of knowledge economy on the approaches of financial reporting and suggesting a financial reporting model in the environment of knowledge economy,  depending on combining the value approach with the events approach using database and communication technology and providing useful accounting information for all users regardless of

In this research, the region in the south-west of Iraq is classified using a fuzzy inference system to estimate its desertification degree. Three land cover indices are used which are the Normalized Difference Vegetation Index, Normalized Multi-Band Drought Index and the top of atmosphere surface temperature to build a fuzzy decision about the desertification degree using eight decision roles. The study covers a temporal period of 38 years, where about every 10 years a sample is elected to verify the desertification status of the region, starting from 1990 to 2018. The results show that the desertification status varied every 10 years, wherein 2000 encountered the highest desertification in the south-west of Iraq.

The objective of the investigation was to analyze the structure and administration of the political system in Iraq (post-ISIS). After 2003, the Iraqi political system suffered the fundamental problem of its failure to achieve the political and social inclusion that characterizes democratic systems, to guarantee the establishment of a "state for all", while respecting differences. Political representation has moved from the system of sectarian ethnic components, under the title of consensual democracy, to the representation of leaders and the realization of their interests and the interests of their parties at the expense of the groups that claim to represent them, which complicates the problem. In this sense, the new political syste

An optical video communication system is designed and constructed using pulse frequency modulation (PFM) technique. In this work PFM pulses are generated at the transmitter using voltage control oscillator (VCO) of width 50 ns for each pulse. Double frequency, equal width and narrow pulses are produced in the receiver be for demodulation. The use of the frequency doubling technique in such a system results in a narrow transmission bandwidth (25 ns) and high receiver sensitivity.

Renewable energy resources have become a promissory alternative to overcome the problems related to atmospheric pollution and limited sources of fossil fuel energy. The technologies in the field of renewable energy are used also to improve the ventilation and cooling in buildings by using the solar chimney and heat exchanger. This study addresses the design, construction and testing of a cooling system by using the above two techniques. The aim was to study the effects of weather conditions on the efficiency of this system which was installed in Baghdad for April and May 2020. The common weather in these months is hot in Baghdad. The test room of the design which has a size of 1 m3 was situated to face the geographical south. The te

Anticyclone of synoptic studies that influence weather and climate of Iraq, The aim of
the study is to clarify the effect variation of repetition of Anticyclone and effect on thermal
characteristic in Iraq were pressure level has been analyzed (1000) millibars and that because
of pressure level is the closet to the earth surface and the clarity of climatic phenomenon
based on a systematic analysis of synoptic seeking maps and observation and (12:00)
according to timing GMT for five climatic stations which is (Mosul, Kirkuk, Baghdad, Rutba,
and Basra) and so far three consecutive climatic cycles which is first climatic cycle for period
(1986-1976). and second climatic cycle for period (1997-1987) and third climatic cy

In this article it is proved experimentally that the photon is a particle that has mass and constant wavelength by explaining the effect of refractive index on the wavelength and the natural mass of photon. It is very difficult to measure the mass of photon, a simple and easy process was proposed in this paper to calculate the mass length of photon in vacuum (Y) and in medium (Y*), by measuring the length of laser beam in air (L_air) and in medium (L_med). A new method was postulated to calculate refractive index by using these relations (n = Y*/Y), and (n = L_med / L_air) which supposed a new theory of light.