ان انتشار الصراعات بين الاديان والاعراق لايعني فقط الهجمات ضد السكان المدنيين ولكن ايضا في كثير من الحالات، تدمير الاهداف او الممتلكات ذات الخصائص المدنية التي تشكل التراث الثقافي . اعمال التخريب او التدمير الموجهة ضد هذه الممتلكات شائعة لاسيما في مثل هذه النزاعات ، حيث ان مثل هذه الممتلكات عادة ماتعتبر بمثابة رمز للهوية الثقافية وتاريخ للطرف الخصم ، ولكن في نفس الوقت ، تعتبر جزءا من التراث الانساني ،أن وا

The current study aimed to measure the attitudes of female teachers towards the use of digital learning and the degree of possessing their digital education skills. The study sample consisted of (180) workers with disabilities (mental disability، auditory impairment، visual disability، hyperactivity and distraction. To achieve the goals of the study, the transformation measure was used towards digital education for people with disabilities. The study reached the following results: the availability of digital learning skills among workers with disabilities. The study concluded with a series of recommendations including holding Training courses to keep up with the challenges of educational trends and modern technology in this area.

        Job stress is considered one of the most important obstacles that may appear in the work field. In order to deal with the obstacles and challenges , the idea to deal with job stress has come to address job stress as one of the most important trends that enable organizations to face those challenges through focusing on the role of job stress and the organizational climate of the organization.

       The research deals with two variables: the job stress as an independent variable, and the organizational climate as a dependent one. Each variable includes five sub-dimensions. These dimensions have been involved in an interaction to form

the bank sect for any country  is very important  because  its represent a major  nerve   to feed a verity economic and finance activities .development any state measure by development  banking  sets and its represent  important  factor to investors attract . and because  important  of this subject ,teen accounting rule is a specialized for it .its related by  Disclosures in the Financial Statements Of Banks and The Similar Institutions, its accredit  by auditing and accounting standard  consul in republic of Iraq.in date 10/28/1998.                      &

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   As a result of the entry of  multinationals companies in Iraq for investing in the joint projects through conducting agreements and contracts for work on important and strategic projects to get the necessary funds and various experiences which characterize the foreign participant sides that Iraq currently needs them and because of the non-applying the accounting processing stipulated in the unified accounting system in addition to the absence of a local accounting bases as well as the default of the participant contracts on indicating the accounting methods about those projects which are considered one of the bases that enables auditors in the public sector to depend on it, thus the research paper deals with studying an

The research deals with analyzing the influencing role of trade policies in the growth and development of productive economic sectors and their contribution to GDP and its reflection on workforce employment. Studies have proven the success of the Malaysian experience in stimulating the productive economic sectors to grow and their contribution to the gross domestic product with an increase in the growth of local markets and access to international markets for national products. The research also deals with the ineffectiveness of Iraqi trade policies after 2003 in stimulating the productive economic sectors (agricultural and industrial) on economic growth, as most of the increase in Iraqi GDP growth throughout the study period was

In a resource-limited world, there is an urgent need to develop new economic models, from the traditional unsustainable industrial model of product consumption and disposal, to a new model based on the concepts of sustainability in its comprehensive sense, the so-called circular economy, using fewer resources in manufacturing processes and changing practices in product disposal to waste, by removing its use, recycling and manufacturing to start another manufacturing process. In an era of intense competition in domestic and global markets, the importance of the circular economy is highlighted in its ability to strengthen the competitiveness of enterprises in those markets, by reducing the cost and increasing the quality of the pro

Work for public benefit (Community service) is a criminal punishment that restricts liberty. The convicted person performs an unpaid work for public benefit, The judge determine in the ruling the number of working hours and the period of completion within the limits set by the law. It is a new and unique punishment that involves punitive treatment outside the prison walls. It spawned of the necessities of rehabilitative justice to Confrontation the crisis of the punishment for deprivation of liberty for a short period (custody). The main aim of the work penalty for public benefit is to rehabilitate the convict to reintegrate him socially, which is the first rank among the aims of punishment under contemporary punitive policy. This punish

The research examines the current Iraqi legislation regarding financing of its foreign trade, its mechanism, and the methods used for money transfers. The research aim is to determine the extent to which these legislations comply with the requirements of the international financial system and identify any legislative shortcomings that negatively affect the value of the national currency, facilitate money laundering, and pose risks to the Iraqi economy and the international financial system simultaneously.

The current reality of financing foreign trade and the mechanism of the foreign currency sale window used by the Central Bank do not constitute genuine financing and have introduced risks, such as money laundering. The Central B