The: currency Auction is one of the monetary policy tools created after 2003, in order to keep pace with the changes that the monetary and financial policies will witness from financial openness and expectations of high levels of liquidity after international economic restrictions. It is necessary to re-evaluate the work of the currency Auction from time to time and observation its efficiency in adjustment the exchange rate And its reflection on the general level of prices as one of the objectives of its inception, and during the analytical aspect, it was confirmed that the currency Auction for selling the currency had a major role in adjustment the exchange rate and controlling inflation levels, due to the market’s dependence on the external import of commodities, whether consumer or capital, as the stability of the exchange rate led to The stability of the general level of prices, but the adjustment of the parallel exchange rate through the currency Auction was at the expense of foreign reserves, as it is observe in a number of years of study that the sales of the currency Auction exceeded its purchases, in order to meet the need for demand for the dollar and this was done through the withdrawal from Foreign reserves to meet the need, whether in cash or through transfers to cover the value of imports, and this makes the levels of foreign reserves hostage to world oil prices due to rent for the Iraqi economy.
هدف البحث الحالي التعرف على فاعلية انموذج سكمب المعدل في الأصالة الرياضية واتجاه طلاب الصف السادس العلمي نحو البرهان الرياضي ، تَمَّ الاستعانة بالتصميم التجريبي ذي الاختبار البعدي والضبط الجزئي لمجوعتين متكافئتين (تجريبية وضابطة) ، تكونت عينة البحث من (55) طالباً من طلاب الصف السادس العلمي في ثانوية ابن الهيثم للبنين الواقعة في مركز محافظة القادسية ، جرى توزيع طلاب عينة البحث عشوائياً إلى مجموعتين إحداهما تج
... Show MoreA financial analysis tool such as financial rations concentrates on explanation of financial statement and using them in the evaluation of company profiles and fixing taxable profits, by analyzing final calculation, explaining their results and studying relationships between a group of financial lists 'elements in a specific period and the trend of their relationships in percentage from so, financial analysis is considered on important instrument for tax analytical test procedures through studying and evaluating financial data in order to get proper information which is needed to make sure of credibility and reliability of statements submitted by the taxpayer and the satisfaction of the tax analyzer in the credibility of these statements
... Show MoreThe audit committee has received considerable attention from international institutions and researchers as a result of financial failures and the collapse of major international companies, especially cases of manipulation and misinformation in the financial statements, due to the role played by one of the mechanisms of control of economic entities to increase disclosure and credibility of information published, In overseeing the preparation of financial reports, following up the internal auditing functions, supporting the external auditor and enhancing his independence, and strengthening the shareholders' confidence in the economic entity. The two researchers prepared the applied side of the research by applying a proposed model based on
... Show MoreIrak Türk ağızları Azeri Türkçesinin bir uzantısı olarak değerlendirilir.Kerkük Türkçesiyle yazılan edebi ürünler, Irak Türkçesinin tamamını ifade etmek üzere kullanılmaktadır. Zamanın Eli divanı Kerkük Türkçesile yazılan bir eserdir. Bu yüzden bu divanı seçtik ve Irak Türkmen Türkçesi , Osmanlı Türkçesi ve Türkiye Türkçesi dilleri arasında karşılaştırmalı bir inceleme yaptık.
Bu araştırma, Irak Türkmen şairlerinden birisi sayılan Es’at Naib’in şiirleri üzerinde uygulamalı bir çalışmadanoluşmaktadır. Bu çalışmada adı geçen şairin “Zamanın Eli” Divanından bazışiirlerini önce yeni Türkçeye çevirdik vedaha sonra isim ç
... Show MoreThe present study aims at knowing the effect of Woods' model in correcting the geographical missUnderstanding for first stage students. In order to realize the objective of this study, the researcher used an experimental design with partial adjustment which is experimental group with another control group. The research is confined to the first four chapters of the boon of the principles of geography to be studied for the first stage in the academic year (2010/2011) in Iraq. The researcher chooses purposely the chose a staple form the first stage in Hay Al-Jama'a School for boys, in order to apply the experiment. The total number of the sample was (60) students who were distributed randomly as (30)per group. The researcher matched two gro
... Show MoreThe present study aims to identify the extent to which biology book of sixth grade achieves the basic scientific aspects in light of its scientific objectives. To achieve this goal, the researcher needed to build two questionnaires to evaluate the biology book for sixth-grade. To answer the questions of the study, the researcher used the following statistical methods : the weighted average, and percentages; and to identify the extent to match the perspective of teachers of the material with the perspective of a researcher in each paragraph of the questionnaire as well as the degree of severity of each paragraph in the book neighborhoods sixth-grade has reached Aalbagesh to several of the most important results: 1. All the teachers were w
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