The traditional method adopted in the preparation of the general budget in Iraq is not consistent with developments in the size specification response and spending and the associated weakness in the size of the amounts earmarked for investment projects which could adversely affect future generations and not to enable them to continue the development, which requires talking to estimate the adoption of style public expenditure in the state budget and reduce waste and extravagant where and invest public revenues of the state in investment projects and preservation of the environment and natural resources in order to ensure the benefit of future generations system, according to the system serves to achieve the overwhelming majority of member

The research aims to introduce international valuation standards and to identify the relationship between international valuation standards and international accounting and financial reporting standards in enhancing the quality of financial reporting (appropriate accounting information) through the use of statistical models for the purpose of measuring the property of appropriateness of accounting information through the use of statistical models for the purpose of proving the hypothesis that The research referred to it, and accordingly, the Francis and Kothari models were used to measure the appropriateness of accounting information (the quality of the information). The conclusions reached by the two researchers is that the sett

The importance of the Arabic language and its deep vocabulary in the live translation of the work of science and interior design can't be hidden from the whole world. The previous studies have dealt with the role of the linguistic vocabulary and Arabic calligraphy in interior spaces in terms of decoration and design. However, this research sheds light on the importance of linguistic vocabulary in the construction of design thought and how it has become the a basic motivation in the process of scientific and practical construction and not just aesthetic formations that took their place in the interior spaces, as linguistic vocabulary emerged recently and echoed within the specialization of interior design and formed a key motive to explor

In this work,  the study of corona domination in graphs is carried over which was initially proposed by G. Mahadevan et al. Let be a simple graph. A dominating set S of a graph is said to be a corona-dominating set if every vertex in is either a pendant vertex or a support vertex. The minimum cardinality among all corona-dominating sets is called the corona-domination number and is denoted by (i.e) . In this work, the exact value of the corona domination number for some specific types of graphs are given. Also, some results on the corona domination number for some classes of graphs are obtained and the method used in this paper is a well-known number theory concept with some modification this method can also be applied to obt

      Is the subject of Facebook of more topics that aroused interest and that it provides the features and services that allows users to direct communication and interaction and dialogue with others, and deals with the subject of research the use of Facebook and its effects left by the social relations, as the field study was conducted on a sample of 130 students from students Baghdad University of males and females in the Faculty of Political Science and Agriculture, Science and Education, Girls, and limited the sample to Facebook users exclusively to test the study hypotheses and relationships connectivity, and the results revealed the presence of a significant impact of Facebook in th

The purpose of the research is to investigate the response of stock prices of companies that issued debt instruments (bonds) listed on the Abu Dhabi Securities Exchange for information content from the Moody's first credit rating announcements for the period 1 January 2005 - 30 May 2017. The study methodology was used to verify the existence of this response by the market and the Market efficiency of the Semi-strong shape.  The research focused on testing the impact of the initial announcement.The research showed that there is an influential information content to announce credit ratings in stock prices, with different responses between negative and positive. It was also found that the industrial sectors sample research separately d

The study aimed to reveal the obstacles of administrative creativity among the leaders of secondary schools (the curriculum system) in the northern border region, which relate to the obstacles (organizational, motivational, and psychological). In addition, to identify the most important statistical differences between the responses of the members of the study sample, which attribute to the variables (educational qualification, year’s Administrative expertise). To achieve the goal of the study, the researcher used the descriptive analytical approach, and to verify the validity of the tool, it has presented to several referees and faculty members in the educational field. The validity of the internal consistency was also calculated for t

Our research addresses one of the aspects of nostalgia for one of the most well-known Israeli writers of Iraqi origin (Sami Michael) who spent his childhood in Baghdad. The Israeli government has also been forced to emigrate with its family as a result of the Zionist propaganda that the Zionist institutions have followed since the early decades of this century in the Arab unrest and massacres. The fact that the homeland is like a mother is A fact that is compelling and something of an expatriate human being; the homeland is a fact that remains in the person's consciousness to be the image of the mother: The lover, love, safety, identity. The language that is formulated, and the memories that make its past, present and future, are all concep

the researchers pointed that the poet relied on several means in the form of poetic images, including analogy, and the metaphor with its various elements, The chromatic component has also been used in the formation of its poetic image,and resorted to the correspondence of the senses and the symbol of two types:Self-code, public code : And we find a variety of symbolic stems from different sources, from these symbols, what is religious, including what is historical and what is legendary, and such symbols, which resorted to the rare places of his poems confined to the myths contained in the Bible, His use of the general symbols was ineffective in the poetic picture, relying on the metaphor and metaphor.