It has become clear to see the role of the small and medium enterprises in the economy, and for the continuity of these projects it is necessary to supply finance from the banks, How ever the latter suffers risk of lending.                                                                          

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The Present study aims to shed some light on the concept of authority of university students and to find statistically significant differences as regards this concepts in accordance with three variables gender (males, females),field of study(scientific ,humanities)and grade(second ,fourth). To accomplish the study a ( 7) level scale was developed for the concept of authority and it subjected to validity and credibility the scale was used with 590 student sample (237) males and (353) females Results show that male students show obedience to authority forms below the Avery e component with the theoretical Avery of the scale besides ,reinforcement was on the top of authority chain ,followed by person traits ,friends, affect punishment and t

This research for university students dialectic unemployment and work, focusing on
serious discussion, accurate and provide opinions between specialists and those interested in
the university youth issues and identify them in the light of the dialectical relationship
between unemployment and work for the purpose interpreted accurate and access to reality
without coverage and linked to the movement of the changing society now and the situation
that is happening in Iraq, where the loss of the safety and the weakness of the determinants of
economic well-being and the decline of public and social health and the unemployment rate
security in the heart of - programs - and blocs parties that Tgtill public opinion in any

The study was planned to evaluate the effect of adding Guanidinoacetic acid in some characteristics of the sperm of the rams. This study was conducted in the animal field of the Animal Production Department / Faculty of Agricultural Engineering Sciences / University of Baghdad, for the period from 5/8/2018 to 28/2/2019. In this experiment, 3 rams were used at the age of 2-2.5 years and weighed 50-54 kg. The semen was collected early in the morning and once a week and the semen was pooled to remove the individual differences. The treatments were divided: GAA-free control group, treatment T1 (0.05 mg / 100 ml GAA), T2 treatment (0.1 mg / 100 ml GAA) and T3 treatment (0.2 mg / 100 ml GAA). The results of the study showed a significant decrease

Proved Islamic banks in many countries where they are present, whether Muslim or non-Muslim in the wake of the global financial crisis, it is more efficient, profitable, and stable compared with the conventional banks, so went many of the worlds towards providing Islamic banking through Islamic windows to Besides financial services and products offered by the traditional, or the initiative to enter formulas Islamic finance is fully compliant with the principles and rules of Islamic law and is Brokerage basic function of conventional banks and Islamic alike ) and that means working on the mobilization of savings from surplus units and directed towards the financial units of the fiscal deficit) , which operates commercial banks

The current study aims to determine the extent of SOMO's interest in governance and whether this interest is sufficient to be reflected in enhancing its organizational reputation, and the field of research was in the oil marketing company SOMO. (109), (105) questionnaires were distributed, (94) forms and (11) forms were not retrieved, and the valid questionnaires had reached (91). The analytical and descriptive approach was used for the study, and the current research has found a positive impact of government on the reputation of the organization, and this research demonstrated the existence of the proposed relationship and the impact between governance and the reputation of the organization.

The research aims to study the contribution of tax information systems to increase tax revenues, and to identify how efficiently used information systems currently by the tax authority and their effectiveness in the detection of irregularities by the tax payers such as the cleclaration of incorrect statements that do not show real results of their business activities or hide information from sources related to their income subject to tax, which would negatively affect the outcome of tax revenues and thus damage important sourse of the public treasury of the states resources. The data of research was collected by studying and analysing the tax information systems used by the General Commission of taxs and its branches and a number of prac

Displacement is a problem that worries the human conscience and has received the attention of the international community. Furthermore, it has become one of the most urgent issues nowadays, especially when the number of displaced people in different countries are increased because of the causes of displacement and their political, economic, environmental, social and psychological effects. Iraq is one of the countries where displacement has taken place in several governorates, according to United Nations and International Organization for Migration (IOM), Iraq is considered the second largest country in the world after Syria in terms of the number of displaced people in 2015. Gratitude, a positive emotional response to benevolence, is a m

The subject of  research entitled "The Mechanisms of build up the dramatic construction in the films of the world of nature - National Geographic's films as a model" emerges from the importance of the subject of the dramatic construction and its departure from its classic style due to the evolution of the visual  presentation and its instruments and the specificity and emergence of a form of television production represented by the films of the world of nature which began to occupy an important space in the map of television and television channels specialized in this subject, which drove the researcher to study the mechanisms of producing the dramatic construction in this kind of film s. This research came in three  chapt