يهدف البحث إلى قياس تاثير راس المال المودع للمستثمرين غير العراقيين والمستثمر في أسهم شركات المدرجة في سوق العراق للأوراق المالية في القيمة السوقية لتلك الشركات

The aim of the research is to assess the quality of the university accounting education system in Iraq. The researcher relied on the opinions of a sample of academics specialized in this field by preparing a checklist focusing on a set of axes that would affect the quality of accounting education in the Iraqi environment.

 The most prominent finding of the research is that the quality of accounting education in Iraqi universities is medium and differs from one university to another in some quality components. In addition, the prescribed curricula and study plans applied in the accounting departments do not live up to the required level, as the largest proportion of those curricula are theoretically d

In this work the diode planer magnetron sputtering device was
designed and fabricated. This device consists of two aluminum discs
(8cm) diameter and (5mm) thick. The distance between the two
electrodes is 2cm, 3cm, 4cm and 5cm.
Design and construction a double probe of tungsten wire with
(0.1mm) diameter and (1.2mm) length has been done to investigate
electron temperature, electron and ion density under different
distances between cathode and anode. The probes were situated in
the center of plasma between anode and cathode.
The results of this work show that, when the distance between
cathode and anode increased, the electron temperature decreased.
Also, the electron density increases with the increasing

This paper aims to build a modern vision for Islamic banks to ensure sustainability and growth, as well it aims to highlight the positive Iraqi steps in the Islamic banking sector. In order to build this vision, several scientific research approaches were adopted (quantitative, descriptive analytical, descriptive). As for the research community, it was for all the Iraqi private commercial banks, including Islamic banks. The research samples varied according to a diversity of the methods and the data availability. A questionnaire was constructed and conducted, measuring internal and external honesty. 50 questionnaires were distributed to Iraqi academic specialized in Islamic banking. All distributed forms were subject to a thorough analys

The study discusses ''The Security Intellectual Proposals of the Paris and the Welsh Schools'', which are considered one of the most important contemporary European monetary schools that emerged in the nineties  of the twentieth century, and how did it approach the concept of security, criticizing the traditional trend that prevailed during the Cold War period regarding limiting the concept of security to the state or to the military aspect (National Security), and an attempt to expand the concept to economic, social and environmental dimensions, as well as political and military dimensions. The most important proposals that the Wales School provided are “Security as an emancipation policy”, “ individual security”, and “The ro

The role and procedures for accountability in the spending units significant impact in enhancing the results of the budget it is found by studying and comparing the results of the implementation of the budget for the research sample for a period of two years to repeat the same deviations and irregularities of Guanyin, regulations and instructions that have occurred in implementation results and two consecutive Kaltjaoz customizations and low rates of implementation and the lack of exchange of allocations Finance despite the presence budget note that such remarks are always indicate in regulatory reports, but these observations repeated Bostmr in the results of the implementation of the budget. Which clearly reflects the absence of the ro

Due to the intensity of competition between economic units that run the trade in durable goods had to pay a lot of these companies to follow the new selling methods aimed at attracting customers to be able to increase its sales and thereby increase their profits ,  these methods are installment sales, which had been in great demand by the customers with limited income, who provides them with the possibility of possession and use of such goods and to postpone the full amount of the payment to the seller, This transaction sales have grown even became installment sales system at the present time of the common types of sales transactions and deployed a lot in our environment and in many sectors of the market, and in some cases m

The research aims to study and definition of the concept of creative accounting and motives adopted by the management of companies to achieve their own goals and their impact on the reliability of the financial statements and the tax settling accounts and whether that tax administration is able to detect and limit the creative accounting practices and impose legal sanctions deterrent against companies The research has come to a set of conclusions, including:

1. The administration motives in the use of creative accounting methods, some internal motives related to the interests of the administration in maximizing profits to increase incentives and rewards, others are external, such as the impact on stock prices or reduce the am