The experiment was conducted to evaluate and performance comparison for moldboard and disk plows in central of Iraq in 2011. Three factor were used in this study included Two types of plows included moldboard and disk plows which represented main plot , three forward speeds of the tillage was second factor included 1.85, 3.75 and 5.62 km / h which represented sup plot , and three levels of soil moisture was third factor included 21 , 18 and 14 % to determined data actual plow depth , Practical productivity, Volume of disturbed soil, Field efficiency , Slippage percentage in silt clay loam soil with depth 22 cm were studied in the experiment Split – split plot design under randomized complete block design with three replications using

The Studying of  historian aspects in Al-Hadieth books  , such as " Al-Musnad  Book    " subjected to  Al-Imam Abi Yalaa Al-mousily" ,has great importance in the field of Islamic history , in which Al- Al-Imam Abi Yalaa Al-mousily  has presented valued information that  have significant impact on the understanding of history, Have a significant impact on the understanding of Islamic history

The main aim of this paper is to explain the effect of the aggregation accounting information on the financial, investment, and operational, managerial decision-making and the evaluation of the financial statements after aggregate. The problem of this study is represented in administrative decision-making that takes place under differentiated accounting systems operating within a governmental economic unit that seeks at the same time to achieve a unified vision and goals for the organization. This study was conducted at the College of Administration and Economics /University of Baghdad, and it represents a sample from a community of governmental economic units that apply differentiated accounting systems. The study method is repr

المؤلف / د. محمود أحمد شاكر غضيب تدريسي في جامعة بغداد / كلية العلوم الإسلامية / قسم اللغة العربية / حاصل على شهادة الدكتوراه عام 2019 في الادب العربي الإسلامي

Libraries were and still are the source of science and knowledge in schools, universities and science houses. Therefore, it is a must to briefly display Libraries’

بدأت الشركات تخطو خطوات متسارعة  باستخدام أنظمة تكنولوجيا المعلومات في عملياتها المالية وباعتماد قليل على الورق والذي يتم الاحتفاظ بالنسخ الأصلية منه تعزيزا للإجراءات التي تمت معالجتها الكترونيا. إن ممارسة الشركات وبشكل متزايد الأسلوب الواقعي (Virtualization) في علاقاتها مع الموردين والمستهلكين والشركاء أدى للحاجة المتزايدة للثقة والتأكيد على مثل هذه العلاقات مما يولد ضغطا  كبيرا ع

تتفق الدراسات الحديثة على ان النظام الديمقراطي في بلد ما لايمكن ان يقام الا في ظل جو تسوده الحرية السياسية والدينية، الا ان مصطلح الديمقراطية ومصطلح الحرية وضُعا في دائرة جدلية، لان مفهومهما بقي متعدداً ومختلفا فيه. يعد كارل بوبر من ابرز الفلاسفة في الفكر السياسي الغربي المعاصر المدافعين عن الديمقراطية بوصفها النقيض للديكتاتورية، إذ حدد وظيفتها بقدرتها على كبح جماح النخبة الحاكمة واخضاعها للقانون لمنع نزو

This study came to discuss the subject of industries dependent on petrochemical industries in Iraq (plastic as a model) during the period 2005–2020, and the study concluded that the plastic industries contribute to areas of advancement and progress and opportunities to deal efficiently with the challenges posed by the new variables, the most important of which is the information revolution. communications and trade liberalization, and this is what contributes to the competitiveness of these industries. And because the petrochemical industry in Iraq has an active role in establishing plastic industrial clusters and clusters of micro, small, and medium industries by providing the necessary feedstock for these industries in various fields

This study aims to reveal the semiotic of “March of Return” cartoon in the Palestinian journalism, topics, Symbols and semantics that were covered.
This study is descriptive. It uses the survey method. Content analysis, and methodological comparison was also used.

The researcher chose an intentional sample of Palestine and Al-Hayat Al-Jadida newspapers for one year from March 30, 2018 to March 31, 2019, through a comprehensive inventory of all cartoons of the return marches during this period, which amounted to 59 cartoons.

The study has reached the following findings:

Newspapers cartoons focused on the topics of durability of the protester

The purpose of this study is to assess the performance of government units (Iraqi hospitals) by trying to determine the possibility of the current governmental accounting system to provide information on the performance reports of government units. In order to improve the efficiency of hospital resources management, the services provided by the hospital should be subject to performance measurement and evaluation The importance of the health sector in the provision of services, in order to raise the efficiency of the performance of services provided by government units has reached the researcher a set of conclusions, the most important

1. The financial reports produced by the accounting s