للنصوص المسمارية بشكل عام والاقتصادية بشكل خاص ومنها عقود الايجار موضوع البحث أهمية كبيرة في معرفة الكثير عن الحياة اليومية وكيفية التعامل الاقتصادي بين افراد المجتمع في العصور القديمة بالاضافة الى ما تبينه فقرات تلك العقود من الانظمة الاقتصادية التي سادت انذاك . وقد بينت لنا عقود الايجار مــدى الالتزام في تطبيق القانون في الحياة اليومية ، اذ كان لهذه العقود فقرات وشروط قائمة على التراضي والمنفعة المتبادلة بين اطراف العقد , فكان الطرف الاول المؤجر هو المالك اما الطرف الثاني المستأجر وهو المنتفع طيلة مدة الايجار وقد اعتمدت هذه البنود على الصيغ القانونية والاعراف السائدة في ذلك الوقت. وبالامكان تقسيم عقود الايجار بصورة عامة الى نوعين ,عقود ايجار الاموال غير المنقولة وعقود ايجار الاموال المنقولة وقد قمنا في هذا البحث بدراسة عقود الايجار في العصر البابلي القديم (2004 - 1595 ق.م ) ، و تحديد الصيغ والفقرات التي استخدمت في كتابتها. وتم دراسة اربعة نصوص مسمارية غير منشورة , اثنان منها تضم عقود ايجار اموال غير منقولة واثنان تتضمن عقود ايجار اموال منقولة.
The audit committees are considered to be one of the most important committees because of the role they play in supervising and monitoring the process of formation of the financial statements and correction of the internal supervising system also strengthening the independency of the internal and external audit. Matters which increases the efficiency and integrity of the financial statements which reflects positively on competence of board of directors and then enhance the position of the company through increasing the trust of the users of the financial statement within the company.
Therefore, this research deals with the evaluation of the performance of the audit committees in Iraqi banks according to the local rules and
... Show MoreAbstract
This research attempt to explain the essential aspects of one important model in management of Bank risks , that is (stress testing) , which increase the concentrate on it resulting the negative affects of Global financial crisis that it accuar in 2008 to study the application possibilities in iraqian banks to enhancing the safety and financial soundness Becuase the classical tools in Risk management don’t give clear image on Banks ability in facing risks, hence the Basel committee on Banking supervision focusing in agreement of Basel 2,3 on stress testing when it doing the internal capital adequacy assessment process (ICAAP) .
To achieving the reseach obje
... Show MoreIn this study, plastic wastes named (PET and PVC) were used to prepare polymer matrix composite (PMC) which can be used in different applications. Composite materials were prepared by mixing unsaturated polyester resin (UP) with plastic wastes, two types of plastic waste were used in this work included polyethylene-terephthalate (PET) and Polyvinyl chloride (PVC) with various weight fractions (0, 5,10,15, 20 and 25%) added as a filler in flakes form. In this work, some of the tests that were carried out included (tensile, bending, and compressive strength) as mechanical tests, in addition to (thermal conductivity and water absorption) as physical tests. The values of tensile, compressive strength and Young's modulus of UP increased after
... Show MoreThe local authority represented by the Provincial Council and the administrative units thereof has legislative and supervisory functions which are in the administration and supervision of the local public utilities as provided for by the laws in force. The subject of the interactive relationship between the federal authority and the provincial councils not organized in one of the main problems that accompanied the emergence and application of decentralized system Iraq after 2003, which began since the writing of the Constitution in force for the year 2005 and the law of the provinces No. 21 of 2008 This law has been subjected to political recordings that eventually led to the appearance of this consensus image. The weakness of the legisl
... Show MoreThis study aimed to knowledge of the effects of the Traditional ore upon the structure of sculpture form, as well as to knowledge of new materials that was used for the contemporary sculpture. This study included four chapter: first chapter was specialized for methodical frame. such as problem of research. that it was abstracted by question about the reason that lead the sculptor to search from new raw to carry out his sculpture works? As well as the important of research and its limits was that define between year 1950 up to 2000. The second chapter included the theoretical field and previous studies, that formed from three researches, such as the fist about the materials, as it was considered master element at the sculpture formal. the
... Show Moreيعد الدين من أكثر المتغيرات تأثيرا في سلوك البشر بصورة عامة ، وفي شخصياتهم وصحتهم النفسية بصورة خاصة .
ولأحداث الحياة والأزمات والشدائد تأثيرها الكبير في هذا المتغير وفي مدى تمسك الناس بقيمهم الدينية .
وفي العراق ، لا تخفى علينا المآسي والأزمات والشدائد التي مر ويمر بها البلد مما قد يزعزع ثقة الناس بمعتقداتهم وقيمهم ، ومن جانب آخر فان دخول المحت
... Show MoreThe Results of Theoretical Studies and Experiment of Advanced Economies , Have Been Proven That Investment Expenditure Is Not The Only Factor And The Main Source of Production Growth, But Efficient Using Of The Fixed Assets Is More Important In This Process, All That Depends On Groups of Factors Called The Non-Investment Economic Growth, That Are Un-bodied Technical Progress With Organizational Nature.
It's Distinguished Features That it has An Influence on The Production Growth Without Any Large Additional Investment Expenditure Or Any Additional Increment in Inputs And That Can Not Be Reached Without Activating The Factors of Non-Investment Economic Growth, Which is Still Affecting Negatively In T
... Show MoreSeveral attempts have been made to modify the quasi-Newton condition in order to obtain rapid convergence with complete properties (symmetric and positive definite) of the inverse of Hessian matrix (second derivative of the objective function). There are many unconstrained optimization methods that do not generate positive definiteness of the inverse of Hessian matrix. One of those methods is the symmetric rank 1( H-version) update (SR1 update), where this update satisfies the quasi-Newton condition and the symmetric property of inverse of Hessian matrix, but does not preserve the positive definite property of the inverse of Hessian matrix where the initial inverse of Hessian matrix is positive definiteness. The positive definite prope
... Show More