Many financial institutions invest their surplus funds in stocks, either to obtain dividends or for trading purposes and to obtain profits from the difference between the cost and the selling price, and investment in shares represents an important part of the financial position of financial institutions applying to the common accounting system of banks and insurance companies, in addition to their impact It is clear on the result of the activity of these institutions.The aim of the research is to define what the shares and their types are, and to indicate the accounting treatments needed to move towards the process of adopting the International Financial Reporting Standard No. (9) and its reflection on its financial statements. I

This research aims to studying and analyzing the theoretical
framework of the environmental auditing in industrial environment to its a broad and danger environmental effects . It aims to contribute in setting and testing a proposed procedure framework for environmental auditing in that vital activity .The practical aspect focused on testing a proposed framework within practice it in a one Iraqi industrial company that has a huge effect on environmental activity, represented by Iraqi state company

Abstract

The current research aims to testing the impact of leadership styles (autocratic, democratic) in crises management (Making decision response, communications and information flows, Mobilization of resources) through strategic planning (Mission, objectives, and environmental analysis, and strategic choice) among managers of the Iraqi Ministry of electricity. Questionnaire has been adopted as a tool in data and information relating to research, as it had prepared on the basis of number of scales and finished using the included Likert quintet, which  has been subjected to standards of validity and reliability and distributed to a sample consisting of (96) managers at the three departments of Min

The study is based on the selective binding ability of the drug compound procaine (PRO) on a surface imprinted with nylon 6 (N6) polymer. Physical characterization of the polymer template was performed by X-ray diffraction and DSC thermal analysis. The imprinted polymer showed a high adsorption capacity to trap procaine (237 µg/g) and excellent recognition ability with an imprinted factor equal to 3.2. The method was applied to an extraction column simulating a solid-phase extraction to separate the drug compound in the presence of tinoxicam and nucleosimide separately and in a mixture of them with a recovery rate more than the presence of tinoxicam and nucleosimide separately and in a mixture of them with a recovery rate of more t

Thirty local fungal isolates according to Aspergillus niger were screened for Inulinase production on synthetic solid medium depending on inulin hydrolysis appear as clear zone around fungal colony. Semi-quantitative screening was performed to select the most efficient isolate for inulinase production. the most efficient isolate was AN20. The optimum condition for enzyme production from A. niger isolate was determined by busing a medium composed of sugar cane moisten with corn steep liquor 5;5 (v/w) at initial pH 5.0 for 96 hours at 30 0C . Enzyme productivity was tested for each of the yeast Kluyveromyces marxianus, the fungus A. niger AN20 and for a mixed culture of A. niger and K. marxianus. The productivity of A. niger gave the highest

The two parameters of Exponential-Rayleigh distribution were estimated using the maximum likelihood estimation method (MLE) for progressively censoring data. To find estimated values for these two scale parameters using real data for COVID-19 which was taken from the Iraqi Ministry of Health and Environment, AL-Karkh General Hospital. Then the Chi-square test was utilized to determine if the sample (data) corresponded with the Exponential-Rayleigh distribution (ER). Employing the nonlinear membership function (s-function) to find fuzzy numbers for these parameters estimators. Then utilizing the ranking function transforms the fuzzy numbers into crisp numbers. Finally, using mean square error (MSE) to compare the outcomes of the survival

This study examines the factors that affect oral participation of six Arab postgraduate students (two Iraqis, two Jordanians, and two Libyans), namely, three male participants and three female participants. For this purpose, a semi-structured interview was employed. The results showed that female as well male interviewees share some factors that make oral participation in classroom disheartening. These factors include high levels of anxiety, lack of confidence, shyness, and lack of preparation. It was also that there is no difference between male and female interviewees in relation to the factors that make them feel disheartened from oral classroom participation.

Research aimed to explore the Application Effect of the Conflict Management Strategies by the managements to solve conflict between and inside the conflicted parties within (IGEC) to increase the productivity of the workers. To collect data, 110 questioners had been distributed among managers and heads of departments of all managerial levels, 102 answered questioners regained, 5 of them were disqualify for statistical analytic, only 97 were taking in consideration   for statistical analysis presenting 93% of the retained number.

SPSS Program supported with a group of statistical tools, had been used for analysis purposes such as Kronbach Alpha test to assure the validity & stability of the t

The objective of the research is to identify the efficiency of risk management in various names at Baghdad International Airport in the face of various risks (financial - technical - human - natural ..) facing the sample of the search of the General Establishment of Civil Aviation and the Iraqi Airways Company where the researcher identified the hypothesis that summarizes There is a significant significant correlation between risk management, risk management and risk review and assessment. The researcher used the means of research from observation and interviews with the relevant officials in this field, as well as used the questionnaire and distributed a sample of 170 employees in the field of risk management (SMS Department) in Iraqi A

Abstract:

                 The research aims to clarify the impact of adopting the IFRS16 financial reporting standard on lease contracts in insurance companies on audit procedures. The change in the classification of lease contracts in the case of adopting the IFRS16 financial reporting standard necessarily requires audit procedures that are compatible with this change. A proposed audit program was prepared, guided by international auditing standards, based on the study of the client's environment and analysis of external and internal risks in the light of financial and non-financial indicators. The researchers reached a set of concl