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تقييم مخاطر نشاط مبيعات الشركة العامة للصناعات الجلدية في ظّل ظروف السوق المحلية للمدة 2010 - 2014
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Research is aimed at defining the risks that the sales activity of the General Company for Leather Industries about a special, then diagnose these risks, through a set of indicators, which indicate its existence and try to overcome them, and minimizing the negative effects on those activities.

The research found some conclusions, which emphasizes that the General Company for Leather Industries, suffer from a lack of profit, and a large decrease in sales; a result of absence of demand on its products and rising cost of the expenses to income ratio of, which was reflected in the cost per unit produced. Also the conclusions shown that the number of sales outlets for the company to cover the geographical area is not enough, in spite of the availability of a greater opportunity, to increase sales which is reflected negatively on the magnitude of sales. The weakness of government support for the company directly and indirectly, has weakened its ability competition its products toward similar products in the domestic market.

Finally research Some of the recommendations included, which we hope will be of great importance to strengthen the march of this company, which is one of the most important sectors of the industry, the research includes some of the most important recommendations were: Supporting local industry and protect, availability of all that is needed to fill the requirements of primary and raw materials, and imposing of customs tariff on imported products, increase sales magnitude, achieve profitability, and improving competitiveness, and pre-planning diagnose potential risks, and reduce the raised and to develop a strategy to transfer risk through insurance for example.

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Publication Date
Mon Nov 19 2018
Journal Name
Arab Science Heritage Journal
اهمية أهمية الريف في الدولة الإسلامية
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Agriculture is one of the important job in the human life.  Since the first beginning of humanity life, agriculture was the basis property in order to get individual foods.  The Holy Quran and Hadith were supplied agriculture and all Muslims were followed this field especially after Islamic state expansion and its possessive many lands which developed directly our Islamic civilization. 

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Publication Date
Wed Sep 30 2015
Journal Name
College Of Islamic Sciences
Provisions related to nails in Islamic Fiqh
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Provisions related to nails in Islamic Fiqh

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Publication Date
Sun Jun 02 2019
Journal Name
Journal Of Legal Sciences
Factors affecting physician commitment to insight
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The physician's commitment to medical insight is affected by several factors that vary from patient to patient in terms of the nature of the disease, the severity of the disease, the age of the patient, and the purpose of undergoing medical intervention. There are circumstances surrounding patients that require the physician to reduce the insight towards them, by concealing medical information. The physician must firmly commit to expanding the scope of his vision to a wider extent than in normal medical work. Therefore, we will discuss in this regard the cases in which medical explanation is reduced and the cases that require confirmation in the following order.

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Publication Date
Mon Oct 15 2018
Journal Name
Arab Science Heritage Journal
حرد حرد المتن في المخطوطات الإسلامية
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Convert is one of the Islamic manuscript that contains an important data as the finishing date of copy , the place of copy ,the name of the copy in addition to mention converting of many data about schools,and holy places. Many copiers tried to record historical data that can not be found in other places.

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Publication Date
Sat Sep 30 2017
Journal Name
College Of Islamic Sciences
Women and Symbol In the stories of Mowaffaq Khadr
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The world of Muwaffaq Khidr Al-Qasasi has a clear and realistic orientation. This trend is in full harmony with his philosophy and vision of life and things. Through self-awareness is nothing but an expression of an imbalance in the interaction between self and reality, and it remains lacking in credibility.

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Publication Date
Sun Aug 30 2020
Journal Name
Arab Science Heritage Journal
محاولات تشويه التراث الإسلامي في العراق
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The Islamic heritage in Iraq has been subjected to multiple attempts at deformation, including intentional attempts to separate the next generation from its Islamic heritage, and some is unintended

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
ביטויים של אהבה ושנאה בטקסטים של חמשה חומשי התורה Expressions of Love and Hatred in Pentateuch
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תקציר

     ביטויי אהבה ושנאה קבלה בההגדרות שונות, לפעמים ביניהם לבין עצמם והסכימו בזמנים אחרים מהבחינה הדתית נתפסה לאהוב ביטויים ושנאה במונחים של טוב ורע, או במונחים של חלאל וחראם למעשה, הרגשות של אהבה ושנאה הם רגשות אנושיים המקושרים לאמונות של חברות אנושיות הבנויות על העמדה של דתות מכל נושא או מקרה  , דבר אשר אהוב על ידי הקדושים והכמורה יהיה חלאל, וכל מה שהם שונאים יהיה חראם במילים אח

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Publication Date
Wed Jan 06 2021
Journal Name
Journal Of Planner And Development
The Ultimate Characters For Identity In Contemporary Architecture
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          General propositions have dealt with various indicators and features that frame and describe basic architectural concepts, and from those concepts, the concept of identity will be presented here, which represents the nerve of intellectual vision of the state of architecture development, transformation and change. Due to its deep intellectual basis, it was necessary to study multiple features, especially the achievement feature that was considered a major stage describing the nature of change and shift related to the achievement of concept and its role in the development of the architectural field .              &nb

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Impact of Electronic commerce In Imposition of taxes
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That the possibility of imposing a tax on electronic commerce is increasing interest in it by governments in developed and developing countries alike, and there is interest in a logical by governments and bodies of taxation, in particular in developing countries erosion potential tax in the tax base resulting from the adoption of e-commerce if not mutation rules and tax legislation, local and international to take into account this important economic developments and how to keep up, said the combination of the taxation system is the only way to increase revenue needed to finance government spending on goods and services needed by society.

The most important conclusions reached by the rese

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Publication Date
Thu Jun 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The Quality of Accounting Education in Iraqi Universities
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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

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