Abstract:

     The use of economic resources enjoyed Iraq by especially oil resources, which constitute the main source of financial revenue, would the economic surplus outside the oil sector increases by mobilizing and rallying the labor power and turn it into an access capitalism, , was the cause of "the inaction of the productive sectors of the economy, made the investment planning process and even investment in human capital was not rationality with the increasing number of unemployed, particularly certificates and specializations high campaign, direction of the government towards market liberalism after 2003 through the, was focused not follow a clear economic policies, and the absence of planning

     In the present work, a kinetic study was performed to the extraction of phosphate from Iraqi Akashat phosphate ore using organic acid. Leaching was studied using lactic acid for the separation of calcareous materials (mainly calcite). Reaction conditions were 2% by weight acid concentration and 5ml/gm of acid volume to ore weight ratio. Reaction time was taken in the range 2 to 30 minutes (step 2 minutes) to determine the reaction rate constant k based on the change in calcite concentration. To determine value of activation energy when reaction temperature is varied from 25 to 65 , another investigation was accomplished. Through the kinetic data, it was found that selective leaching was controlled by

Аннотация

       В данном исследовании рассматривается символичность (( Джикора )) в лирике иракского поэта ас-Саййаба и перевода лирики o деревне и городе с арабского на русский. Русский читатель пока не имеет возможности познакомиться с стихотворениями Бадра Шакера.

Abstract

     The paper aims at making the Russian reader acquainted with the Iraqi Poet Badr Shakir as-Sayyab, and showing the effect of the village an

The purpose of this research is to demonstrate the impact of deposit insurance to reduce banking risks, as banks in various countries of the world face a variety of risks that led to banking and financial crises that led to the failure and bankruptcy of many of its bank, which led to the banks to find quick and appropriate solutions to get rid of these difficulties These solutions include the use of bank deposit protection system for the many risks and sequences of crises that accompanied the Iraqi banking work of thefts, forgery, embezzlement and changing and unstable circumstances. The importance of studying the subject of research through the theoretical framework of banking risks as well as the framework of consideration In order to

The research aims to achieve a set of objectives, the most important of which is determining the extent to which the auditors of the research sample in the Federal Bureau of Financial Supervision adhere to the requirements of the quality control system according to the Iraqi Audit Manual No. The federal financial / research sample with the quality control system according to the Iraqi audit guide No. 7), and the researcher seeks to test the main research hypothesis and sub-hypotheses, and to achieve this, a questionnaire was designed by (Google Form) and distributed electronically to the elements of the research sample, Through the statistical package program (SPSS), the results of the questionnaire were analysed. In light of the applied

‏ يهدف البحث إلى تحضير سلسلة جديدة من معقدات العناصر الانتقالية ثنائية التكافؤ (الكوبلت, النيكل, النحاس, الخارصين ‏‏,الكادميوم والزئبق) مع المركبات الحلقية غير المتجانسة (‏L1‎‏) و(‏L2‎‏) والمشتقة من تفاعل 2,1- فينيلين ثنائي امين ‏وسايكلوهكسان -2,1-ثنائي امين مع المركب الوسطي (‏Pr‏) على التوالي. شخصت المعقدات ذات الصيغة العامة :-‏ ‏ ‏‎[M(L1or L2)Cl2]‎‏ بواسطة طيف الرنين النووي المغناطيسي البروتوني والكربوني وقيا

The techniques of fractional calculus are applied successfully in many branches of science and engineering, one of the techniques is the Elzaki Adomian decomposition method (EADM), which researchers did not study with the fractional derivative of Caputo Fabrizio. This work aims to study the Elzaki Adomian decomposition method (EADM) to solve fractional differential equations with the Caputo-Fabrizio derivative. We presented the algorithm of this method with the CF operator and discussed its convergence by using the method of the Cauchy series then, the method has applied to solve Burger, heat-like, and, couped Burger equations with the Caputo -Fabrizio operator. To conclude the method was convergent and effective for solving this type of

A seemingly uncorrelated regression (SUR) model is a special case of multivariate models, in which the error terms in these equations are contemporaneously related. The method estimator (GLS) is efficient because it takes into account the covariance structure of errors, but it is also very sensitive to outliers. The robust SUR estimator can dealing outliers. We propose two robust methods for calculating the estimator, which are (S-Estimations, and FastSUR). We find that it significantly improved the quality of SUR model estimates. In addition, the results gave the FastSUR method superiority over the S method in dealing with outliers contained in the data set, as it has lower (MSE and RMSE) and higher (R-Squared and R-Square Adjus

  This research deals with the financial reporting for the non-current assets impairment from the viewpoint of international accounting standards, especially IAS 36 "Impairment of assets”. The research problem focused on the non-compliance with the requirements of IAS 36 which would negatively affect the accounting information quality, and its characteristics, especially the relevance of accounting information, that confirms the necessity of having such information for the three sub-characteristics in order to be useful for the decisions of users represented