The purpose of this study is to investigate the effect of credit risk indicators on the Arab Gulf countries' banks Profitability over the period of 2015 to 2017.  The banking credit risk was calculated using non-performing loans ratio affecting banks profitability indicators like net income and by using fixed effect and random effect model analyses, the study found that increasing in non-performing loans ratio will decrease the net income in gulf banks, the study also found that personal loans represent the largest share of loans granted in gulf banks. Also, the study recommends the importance of developing the capabilities of credit departments in commercial banks in dealing with bad loans, and studying the financial statem

Abstract The study aims to clarify the value of auditing economic units and how it can be measured, which is one of the most important challenges to matching the Value Relevance of Accounting Information. The problem of the study was identified with questions that revolve around the extent to which it is possible to measure the value of auditing in Iraqi economic units and the extent to which the value of auditing affects the adequacy of accounting information. Through reviewing the studies discussing this topic, it was found that auditing can provide value through the performance of the auditor and adding value to the economic unit subject to audit. The study recommended the need to study the situational factors of auditing, whether exter

The research aims to identify the relationship between employing future skills during teaching from the viewpoint of students of Islamic studies at the Northern Border University, as well as their attitudes towards future professions. The researcher employed the correlational descriptive approach. The tools were a questionnaire for employing future skills, and a scale for the attitude towards the future profession. The two research tools were applied to a random sample of (242) male and female students from the department of Islamic Studies, College of Education and Arts. The findings showed that the total level of employing future skills and their three axes during teaching was average. It was also found that the attitude towards future

Often requires the investor to know the result of the company's activity contribute to the investor or by wanting to invest in them because profit or loss of the company affect positively or negatively in the price of shares of the company and with the end of the fiscal year delayed companies often to issue its financial statements after it is approved and audited by an observer External Auditor, From here came the idea of ​​research that appears to stakeholders of financial statements proactive appear, including actual figures for earlier stages have been prepared lists about lists and planned by the administration reflect the results of its phase remainder of the year as if they are (half a year or season or month) to offer At the

Abstract search seeks to clarify the role and the importance of financial and fiscal policy adopted by the Iraqi Government during the years (2015 – 2018) to meet federal public deficit, as the Iraqi economy to shocks from falling global oil prices and terrorist attack ISIS, so the State budget suffered from a severe lack of income as a result of its reliance on revenues from selling crude oil and in return the high proportion of public expenditures. Especially military to counter these attacks that by studying the results of the implementation of budgets and analysis and statement Causes of disabilities and assessment of these policies and procedures imposed by the International Monetary Fund. the research aims to show how increased g

It is important to set the background of stiffen arbitration agreement, to understand the real reasons of the fighting. When the Syrians began to lose, raised the masahif and made their announcement, most the qurrar, and so no need to continued fighting.

            In their view all that remained was the matter of drawing up formal peace with Ali, Muamiya; Ali would recognize as Amir al-muminin by both Syrian and Iraqis.

            The most of the Iraqisfavored settlement for different persons, for example-A'shath, the most power full of the clan leaders of Rabia, his interest by insuring that neither Ali nor Mu

The training of great importance in the play, in building optic and intellectual broadcast codes tags, and then comes after the recipient at the reception of such codes and decoded tags, and is the rhythm, the color of the most important elements of configuration, consistent with other elements, Kaltmathl, and focus, and harmony, and dissonance

This research is a study in which the researcher follows the al-Najjariya sect, which is attributed to Abi Abdullah al-Hussain bin Muhammad bin Abdullah al-Najjar, who died around (220 AH) and aims to:

1- Finding out the time of the emergence of this sect, and removing the confusion as to whether it was from the origins of the sects, or just an independent sect, or affiliated with one of the famous sects.

2- Standing on the most prominent theological opinions adopted by this sect, and in which of them did the Mu'tazila sect agree, and in which of them did the Sunnis and the community agree.

3- Statement of the most prominent sects that branched out from this sect.