All businesses seek to improve their levels of profits through various means, most notably their marketing channels, which ensure the delivery of their products to their customers in a safe manner in a timely manner. It considers losses to a minimum and that insurance companies place great interest in marine insurance losses because they often constitute huge amounts compared to other losses, hence the problem of research, which is centred on the type and size of the impact owned by the channel The Iraqi insurance company was chosen to be applied according to the intentional sample method because this company is closely related to the subject matter. The research has reached a set of conclusions, most notably that the choice of i

The research aims to present and discuss the accounting bases adopted in accounting for fixed assets in the public sector with an emphasis on its importance in the area of ​​accountability and fixed assets management , based on a realistic problem associated with the use of cash basis accounting in the public sector in Iraq, which are difficult  to provide accounting information useful for many users , including the same units and regulatory departments for the purposes of accountability and management of those assets. Search tool has been the organization questionnaire, its results show the importance of financial reporting for provide accounting information about fixed assets relate to the units of the public sector in Iraq fo

Özet
Sözlü Türk halk edebiyatı ürünleri içinde önemli yere sahip olan türlerden biri de atasözleridir. Atasözleri, nesilden nesile halk ağzında dolaĢan, kimin söylediği bilinmeyen, birtakım gerçekleri kısa ve öz bir Ģekilde ifade eden sözlerdir. Türk atasözleri Orhun Abideleri‟nde ilk kez karĢımıza çıkmakla birlikte, Uygur dönemi yazıtlarında ve özellikle Dîvânü Lûgati‟t Türk‟te geniĢ yer bulmuĢtur. Dilin anlatım ve kullanım imkânlarını geliĢtiren atasözlerine, dünyanın bütün dillerinde rastlanabilir. Bunun için, söyleyiĢte güzel, anlatımda güçlü, kavramda önemli unsurlar içeren kalıplaĢmıĢ sözler halinde bulunurlar. Bu çalıĢmada, Türk halk edebiyatında atas

على الرغم من تطور الدراسات التاريخية الخاصة بالمرأة بوصفها حقل معرفي مستقل بدأ منذ نهاية الستينيات من القرن الماضي .ونجاج الكاتبات والباحثات  في العديد من بلدان الشرق الاوسط وشمال افريقيا في إعادة المرأة الى التاريخ، الا ان الكتابة التاريخية في العراق مازالت تعاني من نقص كبير في الموضوعات التي تناولت حياة النساء في الماضي. وما يزال الباحثات والباحثين ينظرون الى التاريخ على انه سردية للمعارك والحروب ويو

التوجهات الفكرية الجديدة لانظمة دول العالم الثالث في ظل النظام العالمي الجديد : العراق نموذجاً

EMS in accordance with ISO 14001: 2015 is considered an entry point to reduce environmental impacts, especially the effects resulting from the oil industry, which is the main source of environmental pollution and waste of natural resources, since the second revision of the standard took place in September 2015. The problem of the research was manifested in the weakness in understanding the correct guidelines that must be followed in order to obtain and maintain the standard. The purpose of this research was to give a general picture of what is behind ISO14001:2015 and how it is possible to create a comprehensive base for understanding its application by seeking the gap between the actually achieved reality, standards requirements

International trade in services is becoming increasingly important as it is an economic activity that deals with invisible trade, which has become increasingly important in the balance of international trade. The establishment of the WTO is a starting point in international trade relations. It is responsible for all aspects of international trade, , And in view of the continued increase in international trade in services, the need for more internationally recognized rules has become more urgent, especially as it has been increasingly proven that the traditional framework of public services is inadequate to operate some of the most dynamic and innovative sectors of the economy. (GATS) to be the regulatory framework for this sector

The present study aimed to identify the therapeutic evaluation of chitosan extracted from the fungus cushroom and pure chitosan on glucose and lipid profile in the blood of 35 male rabbits with hyperlipidemia induced experimentally by cholesterol. The tests included estimation of glucose levels, total cholesterol, triglycerides, high-density lipoproteins, low-density lipoproteins, and very low-density lipoproteins. hyperlipidemia was induced in the male rabbits used in the study which was administered orally with cholesterol 150mg/kg body weight for a week. rabbits were divided into seven groups: control, cholesterol, pure chitosan, mushroom chitosan, cholesterol and pure chitosan, cholesterol and mushroom chitosan and cholestero

An efficient modification and a novel technique combining the homotopy concept with  Adomian decomposition method (ADM) to obtain an accurate analytical solution for Riccati matrix delay differential equation (RMDDE) is introduced  in this paper  . Both methods are very efficient and effective. The whole integral part of ADM is used instead of the integral part of homotopy technique. The major feature in current technique gives us a large convergence region of iterative approximate solutions .The results acquired by this technique give better approximations for a larger region as well as previously. Finally, the results conducted via suggesting an efficient and easy technique, and may be addressed to other non-linear problems.