Because of the vulnerability of the concept of historical cost adopted as a basis for accounting measurement to many of the criticisms in reaction counter to the concept of fair value, the aim of the research is to try to make a comparison between the historical cost and fair value to prove the health and safety of any of the measurement best for the preparation of financial statements and through the state of each of the two study secretary and good financial investment after being diagnosed with a realistic problem is the limitations of the concept of historical cost in the evaluation of assets in spite of the supposed information disclosed in the financial statements compared to appropriate property for the concept of the fair value o

This research discusses one of the largest and most important issues of a doctrinal and philosophical dimension at the same time, which is the issue of man’s freedom to choose his actions, and thus his responsibility for those actions, by looking at the nature of these acts, their being and the origin of their creation. He showed that they were created in man by force, and that he was their original creator, and that they were among the creatures of the God Almighty God like others, but they are attributed to man through acquisition. So to the first saying went Jahmiyya or Jabariyya, and to the second saying went to fatalism in the past, and the existentialists shared with them in the modern era, and to the third saying went to the Sun

     Extracting the Qur’anic purposes is one of the issues that the interpreter must do because of its paramount importance in addressing the problems of the time, and among these purposes is what the Holy Qur’an mentioned of the goals and objectives in the verses of marriage

The international order have been changed during the modern and contemporary history, and however those changing in international order doesn't go to beyond several concepts such as " balance of power";" conflict"; "power" and " threaten", which all those are depending on the fundamentals or basic terms which was called " power" or" hard power". In this time, we can say that the political relations among the effective units could be analyzed according to the concept of " balance of threaten" instead of the classic concept which had called " balance of power" that the scholars used to describe the international relations . In conclusion , the concept of " balance of threaten" has a significant importance in the studies of the internationa

            In this paper, the process of comparison between the tree regression model and the negative binomial regression. As these models included two types of statistical methods represented by the first type "non parameter statistic" which is the tree regression that aims to divide the data set into subgroups, and the second type is the "parameter statistic" of negative binomial regression, which is usually used when dealing with medical data, especially when dealing with large sample sizes. Comparison of these methods according to the average mean squares error (MSE) and using the simulation of the experiment and taking different sample

The performance evaluation process requires a set of criteria and for the purpose of measuring the level of performance achieved by the Unit and the actual level of development of its activities, and in view of the changes and of rapid and continuous variables surrounding the Performance is a reflection of the unit's ability to achieve its objectives, as these units are designed to achieve the objectives of exploiting a range of economic resources available to it, and the performance evaluation process is a form of censorship, focusing on the analysis of the results obtained from the achievement All its activities with a view to determining the extent to which the Unit has achieved its objectives using the resources available to it and h

         يواجه المصرف تحولات عديدة أثناء سير عمله ولا سيما قد تحول من مصرف صناعي يسعى الى تحقيق التنمية الصناعية ، من خلال منحه قروض وتسهيلات تنموية وتدعمه الدوله ، الى مصرف شامل يسعى الى تحقيق الربحية في ظل تنويع الأنشطة والخدمات والعمليات الائتمانية.يهدف البحث الى دراسة التحولات التي حدثت في المصرف الصناعي، وتأثير هذا التحول على النشاط الائتماني. وقد استند في ذلك على فرضية رئيسة وهي :-

أهمية البحث ومشكلته:- تعد الطفولة من أهم المراحل العمرية في حياة الإنسان اذ يكون فيها الطفل غضاً من النواحي الجسمية والعقلية والنفسية، شديد القابلية للتأثر بالعوامل المختلفة المحيطة به الأمر الذي يبرز أهمية السنوات الخمس الأولى في تكوين شخصيته بصورة تترك طابعها فيه طيلة حياته. ومن أهم سمات هذه المرحلة نمو القوى العقلية والجسمية والنفسية، ومن جوانب نمو الطفل العقلية هي المفاهيم ا

The recent development in statistics has made statistical distributions the focus of researchers in the process of compensating for some distribution parameters with fixed values and obtaining a new distribution, in this study, the distribution of Kumaraswamy was studied from the constant distributions of the two parameters. The characteristics of the distribution were discussed through the presentation of the probability density function (p.d.f), the cumulative distribution function (c.d.f.), the ratio of r, the reliability function and the hazard function. The parameters of the Kumaraswamy distribution were estimated using MLE, ME, LSEE by using the simulation method for different sampling sizes and using preli

Ping message focused on highlighting the fact commodity trading in Iraq, and increased exposure to world merchandise trade imbalance, which dominate Iraq's foreign trade major commodity is oil, and therefore the inability of Iraq to control financial revenue as a result of the fluctuations in the international market, the shortage of commodity products will lead inevitably to the weakness in the ability of the local market to meet the internal demand and due to the lack of flexible production machine For agricultural, industrial and economic sectors are responding to changes in the domestic or external demand which will open the door to merchandise imports to invade these markets, since the adoption of the Iraq oil exports,