Abstract              
          Agricultural investment is one of the main requirements in most economies of the world for its importance in the development of the agricultural sector through the agricultural and technological infrastructure and agricultural research, as well as its impact on most economic, social and service activities, especially if managed and employed scientifically, which generates income and productive capacities and services and new commodities, Unemployed as agricultural investments in Iraq fell significantly after 2003 due to economic, political, social

This paper addresses the factors responsible for changes in crude oil prices, in real market and financial sector. In order to prepare the analytical background for further investigation, it highlights the patterns of correlations of the real oil price and the most related prices of assets, exchange rate and government bond yield. The paper reviews the statistical behavior of oil price, quantities and the  global macroeconomic environment. Topics discussed include the theory of differential rent and scarcity effect ,the role of  future market and speculation, strategies of energy of the major economies to investigate the prospects of oil market and the potential demand for  OPEC's oil.  The paper explores the

        This study aims to know the extent of the impact of Strategic Leadership as an independent variable in Strategic Learning as a dependent variable to help the senior leadership in Anbar University to take the right decisions to develop Strategic Learning programs in light of the circumstances of the Covid-19 and the sudden decisions adopted by the university to switch to E-learning and to blend. The survey was conducted by distributing a questionnaire that was adopted as a primary tool in data collection from the study sample represented by the university's senior leaders, An intentional random sample of (105) was selected from our community of (127), the data were analyzed by (SPSS) Depe

Luqman's story stated that human instinct, if I was brought up properly, reaches wisdom and inflicts the right to everything. It is to go to worship God and adhere to the satisfaction of morals and high morals that are ordered to meet among human beings in this life, because this worship educates in the soul the most beautiful morals needed by human beings of honesty, honesty and modesty, and the work of good and virtues, and distancing the soul from evil and vices.

يبخث البحث في عملية انهاء وتصفية الوجود المالي للشركة ودور المصفي في انهاءه واعطاء كل ذي حق حقه

The Chain's experience of reform and development monopolized with deep and exclusive concerns of the world.

Starting from the academic departments of universities and researches and study centers to the world's organizations and institutes passing through the government and the official systems in many countries that get affected , positively or negatively, now or later by china's economic development .

Searching in the china's experience of reform and development  is important because it takes place in a developing country in which the leadership is succeeded in choosing the right methodology an model of changing and operating economics, making use of all the past national a

The Shiite religious authority in Iraq has played an active and vital role over its long history in promoting values of tolerance, rejecting extremism, advocating unity and confronting external challenges. This role has increased significantly after 2003 as a result of the great challenges that have passed in Iraq. Despite its clear policy of non-interference in political matters, except in cases of necessity, but the great role it played in maintaining national unity and advocating the rejection of extremism and sectarianism has made it a necessary need in Iraq to confront any deviations, dispersions or threats that affect society and the state. Therefore, its role in the process of reform was prominent on the political level by calling

Image compression is an important tool to reduce the bandwidth and storage
requirements of practical image systems. To reduce the increasing demand of storage
space and transmission time compression techniques are the need of the day. Discrete
time wavelet transforms based image codec using Set Partitioning In Hierarchical
Trees (SPIHT) is implemented in this paper. Mean Square Error (MSE), Peak Signal
to Noise Ratio (PSNR) and Maximum Difference (MD) are used to measure the
picture quality of reconstructed image. MSE and PSNR are the most common picture
quality measures. Different kinds of test images are assessed in this work with
different compression ratios. The results show the high efficiency of SPIHT algori

The public budget is on the same time an art and a science .As an accountable science it seeks balance between public income and public expenditure for an accountable year. And as an accountable art it seeks to achieve economic balance by distributing equitable income in order to reach sustainable development .This is the optimal use of all natural and human resources to address scarcity of natural resources facing the increase need of human resources by spending on education, health, environment, housing, agriculture and industry to achieve social justice for the current generation and future generations. Since the first budget in Iraq on 1921 an accounting budget, is balancing the sections and items has been adopted and since the publi