The objective of this study is to attempt to provide a quantitative analysis to the causes of unemployment  in Iraq and its mechanisms of generation, as well as a review of the most important  types of both visible and invisible unemployment, and an attempt to measure the disguised  unemployment  and analyze the causes. The problem of the research lies in the fact that the Iraqi Economy has been suffered  for  a long time although its characterized by abundant  physical and natural  resources, from the existence of the  phenomenon of unemployment  in the previous two types. Causing a lot of economic problems, represented by the great waste of resources and

The study seeks to clarify the role of International Auditing Standard No. (320) of the relative importance in determining responsibility for planning and implementing the process of auditing financial statements and expressing neutral technical opinion through the analytical procedures of the auditor, whose responsibility is to obtain appropriate and reliable audit evidence that helps the auditor to form a general conclusion about whether The financial statements were consistent with the auditor's understanding of the entity. The relative importance contributes to defining the important accounts that help to set priorities for the auditor to set the necessary analytical procedures for these accounts. One of the most important co

The research aims to show the relationship between artificial intelligence in accounting education and its role in achieving sustainable development goals in the Kingdom of Bahrain. The research dealt with the role of artificial intelligence applications in accounting education at the University of Applied Sciences as a model for Bahraini universities to achieve sustainable development goals. The application of artificial intelligence in accounting education achieves seven of the seventeen sustainable development goals. It also concludes that there is an artificial intelligence infrastructure in the Kingdom of Bahrain, as it occupies a leading regional position in digital transformation, as Bahrain ranks first in the Arab world i

Abstract:

               The aim of the research is to verify the role of organizational trust as an “administrative” dimension of objective importance in the relationships adopted by the Iraqi General Insurance Company with customers, as it is one of the basic pillars in building and succeeding companies, which allows the provision of services with high confidence through the customer relationship management system in order to achieve The company's goal is to gain new customers, retain current customers, increase work in insurance companies, and develop the national economy by increasing the company's sales and profitability. The research

  Estimation stage is one of most important in process of selecting and identification for fit model, this model gives a best results if the good methods of estimation are depended on, one of those methods is Bayes method for estimation the parameters, it puts an assumption that parameter have a distribution.

 This paper studies the robustness of estimators of empirical Bayes to know the properties of those estimators.

Land use change, particularly the expansion of urban areas and associated human activities at the expense of natural and semi-natural areas, is a major ecological issue in urban areas around the world. Climate change being a very strong additional driver for changing the temperature and habitat in the cities. This also applies to Baghdad, Iraq, where urbanisation and climate change exerts a major pressure on the natural habitats of the city, and thus may affect the ability of city planners to adapt to future climate change scenarios. Here we present evidence of substantial growth in urban areas, increases in temperature, and degradation of natural vegetation within Baghdad city by using Remote Sensing techniques and an assessment for the

The research specializes in (Usage of the visual elements in the interior designing of indoor swimming pools), the research seeks to provide a study that contributes to providing scientific and knowledge material, as a reference for researchers, students of interior design and architecture, and companies constructing indoor swimming pools.
The objective research is to detect the actual state of the interior design of the indoor swimming pools, and recognize the most important standards and techniques used in its design to provide appropriate design solutions if needed also Proposing a development proposals for the interior design of indoor swimming pools, the theoretical framework of this study, included two sections, The first one ta

ملخـــص البحــــث

   تعد مسألة الصفات من بواكير المباحث الكلامية التي حظيت باهتمام كبير لدى المتكلمين، إذ شغلت حيزا كبيرا من مصنفاتهم الكلامية. حتى أن بعض الباحثين يرون أن سبب تسمية علم الكلام بهذا الاسم يرجع إلى أن أهم مشكلات هذا العلم هي مسألة الكلام الإلهي الذي هو صفة من صفاته تعالى، مما يعكس أهمية هذه المسألة في علم الكلام. وكان الجعد بن درهم (ت118هـ) من أوائل من أثار قضية الصف

                    ملخّص البحث     

   يسعى هذا البحث إلى دراسة "عمل أهل المدينة" مفهوماً واحتجاجاً وفوائدَ وتطبيقاتٍ فقهيةً. وقد اتَّخذت الدراسة منهجاً استنباطياً تحليلياً، بغية تمهيد البحث في تأصيل هذا المفهوم والتعرف على جدواه وفوائده والتماس التطبيقات الفقهية المساعدة في فهمه. وقد خلُصَتْ إلى أنَّ "عمل أهل المدينة" أطلق على الأفع

تُعد جريمة التحرش الجنسي بالأطفال عبر الإنترنيت"الدعارة المصوره أو الإباحية الجنسية" Child Pornographyأحدى جرائم استغلال الأطفال، ومن أسوء جرائم وسائل الإعلام والإتصال بأنواعها كافة لأنها تستغل الأطفال فعلياً، كما أنها من الجرائم التي تمس الأخلاق والآداب العامة للمجتمع وفقاً لقوانين مختلف الدول، وقد زاد انتشارها خلال ثمانينات وتسعينيات القرن الماضي، ويرجع الفضل في ذلك للثورة التكنولوجية الهائلة التي شهدها