The importance of the study stems from the fact that Iraq’s economy is facing a housing crisis, especially in the Iraqi capital, Baghdad, great demographic pressure due to pronounced population growth over the past two decades. The Central Bank of Iraq undertakes several initiatives represented in granting real estate loans, mainly through the Real Estate Bank at very low interest, and in the last two years, the interest has become zero. The purpose of the study is to analyze the fiscal implications of the Iraqi central bank’s real estate initiatives, as well as its real impact on the spatial dimension of the Iraqi governorates through new housing in those governorates. Using data mainly from the Central Bank of Iraq’s bulleti

  The aim of the research is to identify the extent of the ability to ensure the integrated reports by the auditor in verifying the credibility of these reports, and their implications for the benefit of all parties dealing with the economic unit, as well as measuring the impact of the assurance procedures followed by the auditors and their role in confirming these reports.

  The research methodology was designed after studying the previous literature related to the research variables, and then the relationship between these variables was tested, through the use of a questionnaire list. A questionnaire targeting the community of auditors in the local environment, and the results of the study wer

This survey investigates the thermal evaporation of Ag2Se on glass substrates at various thermal annealing temperatures (300, 348, 398, and 448) °K. To ascertain the effect of annealing temperature on the structural, surface morphology, and optical properties of Ag2Se films, investigations and research were carried out. The crystal structure of the film was described by Xray diffraction and other methods.The physical structure and characteristics of the Ag2Se thin films were examined using X-ray and atomic force microscopy (AFM) based techniques. The Ag2Se films surface morphology was examined by AFM techniques; the investigation gave average diameter, surface roughness, and grain size mutation values with increasing annealing temperature

The electronic payment systems are considered the most important infrastructure for the work of banks, particularly after a steady and remarkable development in information and communication technology, Which created the reality of the work of the infrastructure for these systems and these systems also become one of the most important components of infrastructure for the work of banks, cause it is one of the most important channels through which the transfer of cash, financial instruments between financial institutions in general and banking in particular.

     In order to achieve the objectives of the research, the most important to identify the concept of electronic payment systems, and its divisions, and th

The purpose of this study was to find out the connection between the water parameters that were examined in the laboratory and the water index acquired from the examination of the satellite image of the study area. This was accomplished by analysing the Landsat-8 satellite picture results as well as the geographic information system (GIS). The primary goal of this study is to develop a model for the chemical and physical characteristics of the Al-Abbasia River in Al-Najaf Al-Ashraf Governorate. The water parameters employed in this investigation are as follows: (PH, EC, TDS, TSS, Na, Mg, K, SO₄, Cl, and NO₃). To collect the samples, ten sampling locations were identified, and the satellite image was obtained on the

The paper aims to measure and analysis the impact Public Spending on Iraq economy (Kaldor Variables).

 (variables of the magic square Kaldor) and them in after 2003.

The paper adopted econometric Methods to test the stationarity of the Variables under consideration. For the period (2005-2016) by using multiple regression and estimation the Impulse response function (IRF), by adopting Eviews 10 program.

The results of Impulse response function for the following five-years after the period under consideration reflexes that public expenditure (PEX) was fluctuating between positive and negative in all the variables of the research and this shows the fragility of the performance of fiscal policy in Iraq.

T

The operative system of theatrical performance depends on the construction of the scenographic space, as it constitutes the most aesthetic effect of the recipient, and the body of the theatrical discourse that contains the signs of the show, and it comes as an embodiment of the directing vision of the show director, so most of the world directors resorted to attention to the output treatment to establish the scenographic space, and thus it possesses a contrast in The embodiment of the directing vision according to the stylistic and hermeneutical dimension of the director, so the two researchers found the importance of studying the topic, and the study came under the title (Directing Treatments of the Scenographic Space in the Iraqi Theat

The geomorphological importance of studying the alluvial fan derives from the fact that
in enables us to know the Origin and development of such a phenomenon which cover a vast
area in different regions.
This study tackles the geomorphological development of Badra alluvial fan through
knowing the factors of its origin, development, form and their present area, by using the
climate hydrological In formation besides using topographic Maps and changes detection for
different years (1973 - 2013) from satellite images