Allowing Iraqi companies to use multiple systems and policies leads to varying levels of disclosure and no high symmetry between report preparers and users, and that the adoption of integrated reporting can reduce information asymmetry. The theoretical side addressed the concepts of these variables, and in the practical side the binary variable (0, 1) was used. To compensate for the value of the independent variable (integrated reporting) based on the Central Bank of Iraq’s classification of banks according to the (CAMLES) index, and the dependent variable (information asymmetry) was measured through two measures (price difference, unusual return), the research community was represented by (5) Banks out of the total of banks li

Perhaps one of the most pillars in building communities, and to achieve consistency between its members, is the volunteer work, he is a humanitarian exercise been closely associated with all the meanings of goodness and righteousness since ancient times, but it differs in size and shape and motivations and trends from one community to another, and from time to time; while at least in the stages of calm and stability, it increases in disasters and calamities and wars times, and perhaps (the popular crowd) is the best proof of that, they answered a call reference, and volunteered to defend their land and their holy places. In terms of form it may be donating money or effort or profession or otherwise, either in terms of the trend may be di

The basic objective of the research is to study the quality of the water flow service in the Directorate of Karbala sewage and how to improve it after identifying the deviations of the processes and the final product and then providing the possible solutions in addressing the causes of the deviations and the associated quality gaps. A number of quality tools were used and applied to all data Stations with areas and activities related to the drainage of rainwater, as the research community determines the stations of lifting rainwater in the Directorate of the streams of Karbala holy, and the station was chosen Western station to apply the non-random sampling method intended after meeting a number of. It is one of the largest and m

Fresh water resources in terms of water quality is a crucial issue worldwide. In Egypt, the Nile River is the main source of fresh water in the country and monitoring its water quality is a major task on governments and research levels. In the present case study, the physical, chemical and algal distribution in Nile River was monitored over two seasons (winter and summer) in 2019. The aims of the study were to check the seasonal variation among the different water parameters and also to check the correlations between those parameters. Water samples were collected from the Nile in Cairo governorate in EGYPT. The different physiochemical and microbiological properties in water samples were assessed. The studied parameters were included: te

Objective: A descriptive design, using the methodological approach, is carried throughout the present
study from April 1st 2012 to May 20th 2013 to construct the school physical environment standardized
features tool.
Methodology: An instrument of (141) item is constructed for the purpose of the study. A purposive
sample of (44) school; (22) public and (22) private ones is selected. Content Validity of the instrument is
determined through the use of panel of (11) expert who are specialists in Community Health Nursing and
Community Medicine. Internal consistency reliability, using the split-half technique, is employed through
the computation of Cronbach alpha correlation coefficient of (0.93) for internal scale. Data

Abstract :

       The research aims to diagnose some of the negative phenomena
 ( Counterfiting , Pettifogging , Embezzlement ) that have been detected over the past ( 2010 – 2014 ), a fixed-term part of the national strategy for the fight against corruption launched by the Joint Council for the fight against corruption in Iraq and measuring the application of government control according to the American standard GAO standards and identifying the potential for the application of those standards gap. It has been collecting data and information of special issues of corruption reports and meeting with (42) employees and the use of a checklist has been prepared for thi

In the name of of Allah the Merciful
        Praise be to God, and blessings and peace be upon the Messenger of God, Muhammad, and upon his family and his family and peace, and after:
 The honor of every knowledge of honor is related to it, and since the science of interpretation is related to the Book of God Almighty; it is considered one of the most noble and longest of sciences, and this science began long ago as the early ages of Islam have expanded the Islamic state, and people entered the religion of God in cohorts, and the mixture mixed In tongues, and people did not know much about the meanings of the Qur’an, so the need for authorship in this great knowledge was severe, and pe

When Allah has chosen Arabic language to be the eternal language of the Holly Qura'an, Qura'an was the original resource of the perfect grand Arabic