Corruption is one of the barriers to economic growth and investment opportunities, and after the most serious security and stability, that corruption plagued the Iraqi economy is striking and has roots since the eighties of the last century to the present day.

The study aimed to identify practical impact of corruption on investment in the Iraqi economy and revealed the possibilities and obstacles to investment in Iraq and clarify the investment opportunities at the level of Iraq and the impact of corruption on investments.

The focus will be on the statement of the extent of corruption and investment in Iraq and the adoption of the style of economic measurement using cross-section

There are different types of corruptions such as administrative, political, economic and financial corruption. The corruption forms also varied such as bribery, nepotism and extortion. All types and forms of corruption play significant role in the all economic variables generally and on investments in particular, and the corruption used to be an intermediate means in reducing the rate of economic growth.  The corruption contributes in reducing the domestic investments via pay bribery by investors to officials’ persons for supplemental contracts and tenders which finally leads to reduction in the investment efficiency. The corruption also contributes in rise of operational costs for the investment projects.  In additio

This research aims to numerous risks to the portfolio of the insurance company that arise from practicing the activity in general, and the risks arising from insurance contracts in particular, and what is the role of the company in the disclosure to help users (such as owners) to understand and concentration of risks in the financial reporting and identifying movable risks size to reinsurers that may affect the solvency of the portfolio and makes them at a given moment required to fulfill the obligations towards policyholders outweigh the financial capacity, which leads to stumble or bankruptcy.

So I sought this research is to identify the extent of the obligation to disclose the accounting for this risk and the extent of their i

Islam was keen to get every man and woman a share of those benefits and wanted to marry and urged him. In order to unite efforts and articulates the arrow and clarifies the goal and I have a share in building a sober Islamic society, for all this and other research title is ((modern or planting and its impact on marital happiness)).

The use  analysis  value chain such  information in the provision as financial  so information quality meet and satisfy the needs of users such information , particularly investors and lenders   as the identification needs   financial information and the knowledge as their behavior influenced by that information can be based on the accounting profession to focus on improving their function in order to achieve its goal that satisfying their needs and rationalize their decisions . In accounting thought discovered fertile ground for users preferences as one of the entrances   theorising positive which is based on the need to include knowledge on accounting hypothesis that explain the

Background: Strain imaging assessing regional myocardial deformation and can be used to quantify regional myocardial function and differentiate between ischemic and non ischemic myocardium.

Objectives: to assess sensitivity and specificity of strain imaging in detection of coronary artery disease in comparison with coronary angiography.
Patients and Methods: ninety six patients were referred to Ibn albitar center for cardiac surgery, Baghdad, Iraq with symptoms of coronary artery disease for a period between June 2014 and April 2015, all of whom were evaluated by two dimensional echocardiography and all were found to have good left ventricular systolic function with no regiona

Abstract

             This paper follows the growing interest and continuity of Islamic finance products worldwide, which has encouraged the formulation of financial institutions based on the concepts of Islamic Sharia in many countries of the world and is no longer limited to Islamic countries only, and  Not exclusive to Muslims which is due to Islamic finance services and their ability to apply in non-Islamic societies, and perhaps what encouraged the development and progress of this industry Islamic history, which was attended by many different models With the development of trade's share between different countries as well as trips carried out by Muslims

The research aims to demonstrate the impact of TDABC as a strategic technology compatible with the rapid developments and changes in the contemporary business environment) on pricing decisions. As TDABC provides a new philosophy in the process of allocating indirect costs through time directives of resources and activities to the goal of cost, identifying unused energy and associated costs, which provides the management of economic units with financial and non-financial information that helps them in the complex and dangerous decision-making process. Of pricing decisions. To achieve better pricing decisions in light of the endeavor to maintain customers in a highly competitive environment and a variety of alternatives, the resear

Legislation under study organized the judicial control over the decisions of the end of service heads of administrative units in Iraq,  since before the first amendment to the law of the governorates in the irregular province No. (21) for the year 2008 was the appeal before the Federal Supreme Court and after the first amendment became the decision to dismiss the governor and the governor The Governing Law stipulates that the Governor may appeal against his dismissal before the Administrative Judicial Court within fifteen days from the date of his notification. The law obliges the court to rule on the judgment with in (30) days The law did not provide for the governorates in force to appeal the dismissal decision،  and the law

Self-criticism is that a person confronts himself with his mistakes in order to reform and develop them for the better, motivate them and inspire hope in them to push them forward and continue to give in this life. The Holy Qur’an teaches us, through the models it cited in its verses, that this is through repentance, a feeling of remorse, and a determination to leave mistakes, and quit disobedience and sins, etc., and all this is done through constructive criticism, and at the same time, one must realize his strengths. , in order to succeed in preserving it and employing it in the right path that pleases God, His Messenger, himself and his society. This has been explained through an introduction, two topics and a conclusion, and God is t