United nation determined many basic climatic effects which affect the crust of Earth.
And the most important one is the climatic change and its effect on environmental, economic,
social, and political effects. So, the amount of rain which is considered as one of climatic
changes in Iraq should be studied.So, this research explains the factors which affect rain, its
overall average, the variation in the amounts of rain, the amount of yearly rain and variation
in both yearly and monthly rains by using standard variation and yearly fluctuation.As a
result, it is concluded that the number of rainy days doesn't mean an increase in rains amount.
And there's variation in rains amount in all study areas which is contrastive

Abstract:

               The tax is one of the elements of the general revenues of the state and contributes to covering its expenses. Taxes are imposed in most countries of the world. The tax proceeds depend on a set of factors that contribute either positively or negatively to the tax share by increasing or decreasing it. Therefore, the research aims to demonstrate the role of the tax examiner's procedures in achieving the validity of the taxable base and its reflection on the tax proceeds, as well as reviewing the tax examiner's procedures related to the tax return process. Examination and tax audit of the financial statements, as well as presenting the financial statements to an independent and i

Abstract:

                In light of the development in the banking environment and the increasing reliance on electronic systems in providing banking services and due to the intense competition witnessed by the banking sector, the need has emerged to apply the comprehensive electronic banking system, which works on the Internet in providing new and diverse banking services regardless of time and place by linking all branches to one central database, and despite the advantages achieved from the application of the comprehensive system, there is a set of risks that accompany the use of that system, What requires the auditors to develop the audit method in line with the size of the development in the

     Quality function deployment tool is trying to improve health services through this study that will be applied in health sector environment , and be based on applying quality function deployment tool (QFD) TO preferable evaluation of main patients requirements in order to determine the technical requirements that need most attention across improving and developing health services .                

   Main requirements are determined to patients lying in the hospital (under research) which is (educational Baghdad \ medicine city office) in Baghdad, and other technical requirements through pers

The research aims to provide an integrated knowledge framework for the two basic research topics of (marketing deception, organizational reputation), their main dimensions, and framing the knowledge within them in a serious attempt to provide appropriate answers to the questions of the research problem by diagnosing the nature of the relationship between the components of marketing deception to identify the elements and how to activate it via reputable organizational components. The research was based on the analytical survey method. The research sample targeted (364) pharmacies within the capital Baghdad exclusively, the main tool of the research was the questionnaire, as well as the design of models prepared fo

The aim of the research is to find out the availability of the requirements of applying the indicators of school performance system in the public schools in  Mahayel Asir educational directorate through the school planning indicator, the safety and security indicator, the active learning indicator, the student guidance indicator and determining the existence of statistically significant differences between the responses of the research community according to the variable of (scientific qualification - years of work as a principal - training courses). The questionnaire was used as a tool for data collection from the research community, which consists of all the public schools’ principals (n=180) Mahayel Asir educational directorate

ناقش البحث في طياته عدداً من القضايا الرئيسة المتعلقة بالتقييم الاستراتيجي والإطار العام للخطة الاستراتيجية المقترحة لشركة نفط ميسان للسنوات الخمس المقبلة (2020_2024)، وهدف هذا البحث يتمحور في تقييم عملية صياغة استراتيجية شركة نفط ميسان لتحديد نقاط القوة وتعضيدها ومواطن الضعف ومحاولة معالجتها لتجنب الوقوع بها عند وضع استراتيجية للسنوات القادمة، وعلى هذا الاساس فان مشكلة البحث تكمن في مدى نجاح الاستراتي

The aim of this study is to highlight on the concept of joint arrangements and projects in accordance with IFRS 11, in addition, the study also focuses on accounting standards and IFRSs which are relevant to this standard.  With a description of the legislative and accounting challenges in the Iraqi environment facing the application of IFRS 11, as well as studying the reality of accounting in such economic activity of companies operating in this sector.

In order to achieve the study objectives, the researcher conducted a comparative analysis between IFRS 11 (Joint Arrangements) and the Iraqi Unified Accounting System, In the second step, IFRS 11 is applied to the Basrah Gas Company's (research sampl

Abstract

      The changes that happened in the environment of  business have great effects upon organizations with different activities specially the banks  which requires the existence of an able opinion  resources can adapt with the changes . Accordingly importance put upon  intellectual  capital which become one of the basic resources for organizations and one of success and growth elements with the availability of expertise , skills and capability of making  essential changes in different process due to the presentation of innovations and creations of the to support banks activities .Therefore the intellectual  capital represents the more r

This paper investigates the interaction between fiscal and monetary policy in Iraq after 2003 using the prisoner’s dilemma.The paper aims to determine the best form of coordination between these policies to achieve their goals; payoff matrix for both policies was constructed. To achieve the purpose, the quantitative approach was applied using several methods, including regression, building payoff matrices and decision analysis using a number of software.The results of the monetary policy payment function show that inflation rate has an inverse relationship with the auctions of selling foreign currency and a positive relationship with the government’s activity, while the fiscal policy function shows that real growth is positively