The problem of this research lies in the fact that there is a lack of accurate scientific perceptions about the size of the use of Iraqi women’s social networking sites and the motives behind this use and the expectations generated by them.
The goals of the research are as follows:
1- Determine the extent of Iraqi women’s use of social networking sites (Facebook, YouTube, twitter, and Instagram).
2- Investigative the motives behind the use of social networking sites by Iraqi women.
3- Detecting the repercussions of Iraqi women’s use of social networking sites (Facebook, you tube, twitter, and Instagram).
The research is classified as a descriptive one. The researchers use the survey methodology. The research commu

                The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necess

Abstract

The aim of this research is to formulate a proposed strategy for developing graduate studies at King Khalid University to support the achievement of the Kingdom's vision (2030). The research used the descriptive survey approach. The research community consisted of all graduate students at King Khalid University. The research was conducted on a random sample included (623) Male and female students, this research relied on the questionnaire as the main tool for collecting its data. The results revealed that the research sample believes that all the proposals included in this research are very important for the development of postgraduate studies at King Khalid University to support the achievement of the K

 The tax base is one of the bases of the technical organizing of taxes,   and that a good selection of the tax base effects the outcome of the tax and its fairness, and with the expansion of the tax range results a dangerous phenomenon called tax evasion, which became threaten the economies of countries and this phenomenon prevents the achievement of the state to its economic, political and social objectives which seeks to resolve this phenomenon and identifying all human and material potential and realize the real reasons that lie behind it.   The researcher found that tax authorities are weak in terms of it the technical material and financial abilities, the analysis of data show that then is a significant reve

The researchers seek to shed light on the importance of accounting disclosure on social responsibility, and the research aims to provide a theoretical approach to social accounting and its disclosure, identify the concept of sustainable development, highlight the theoretical foundations of sustainable development and employ disclosure of social responsibility towards achieving the goals of sustainable development, and identify the impact of The accounting disclosure on social responsibility in achieving sustainable development goals, and the research problem can be reviewed by asking the following question (Does the accounting disclosure of the social responsibility of economic units contribute to achieving sustainable developmen

     Cloth simulation and animation has been the topic of research since the mid-80's in the field of computer graphics. Enforcing incompressible is very important in real time simulation. Although, there are great achievements in this regard, it still suffers from unnecessary time consumption in certain steps that is common in real time applications.   This research develops a real-time cloth simulator for a virtual human character (VHC) with wearable clothing. This research achieves success in cloth simulation on the VHC through enhancing the position-based dynamics (PBD) framework by computing a series of positional constraints which implement constant densities. Also, the self-collision and collision wit

لا يتسع هنا المجال لأستعراض كامل الخلفيات التاريخية التي انتجت اوضاعنا الاجتماعية والاقتصادية والسياسية المتأزمة الحالية، وجل ما يمكن قوله هو ان الشعب العراقي وخلال ما يربو على ربع قرن لم يحصد سوى عدد من الحروب والعقوبات الدولية فالازمات التي ولدت الرعب والجوع المستمر للشعب حتى يومنا هذا.

لقد كان الاقتصاد الوطني اول واكبر المتضررين من تلك الازمات ومن سياسات الدولة غير العقلانية فكانت ال

L'ouverture des frontières et la mondialisation des échanges,comme les projets de l'intégration font de la connaissance de langue un enjeu essentiel ,professionnel et culturel,pour le citoyen de demain.

L'Irak est un pays Anglophone où domine l'anglais,le français est considérée comme deuxième langue étrangère en Irak.

Notre mini-mémoire se compose de deux parties.Dans la première partie nous essayons d'examiner la place du français en Irak qui nous dirige à savoir pourquoi on apprend le français en Irak et qui l'apprend?Est –ce qu'il y a une coopération française?

Dans la deuxième partie nous examinons les problèmes du français en Ir

اللبرالية في الخطاب السياسي العراقي