Iraq has confronted a huge political transformations after 2003 which resembled and presented rapid changes from totalitarian regime into democracy's system , this phenomenon has become a feature embodied in a new political system, specifically is being a price for previous deprivation and despotism .So that, the nature of political work has been changed as a result of practicing new democratic values ,but the real challenges appeared by depending on the conformity and political compromise in dealing with all of crises and problems in the political life .
The future of political work in this nascent democracy could be prepared according to fulfillment an active doings values stretched on national unity and forgiveness from one side ,t

The Contemporary Business Environment is Surrounded by many quick and continues variable and changes which has an effect on the economic units. These variables and changes like the high competition which need many tools to help them to continue and achieve The critical success. So to achieve this they have many competitive strategies like cost leadership strategy, differentiation strategy and focus strategy.

Budget is regarded one of main tools to execute objectives polices and programs of the economic units, beside show how the economic units had execute the available economic resources.

Activity based on budgeting is regarded one of the modern technique in the m

The aim of the research is to know the effect of financial leverage on the market value of the stock by applying it to a sample of private Iraqi commercial banks listed in the Iraqi Stock Exchange for the period (2010-2019) and to show the extent of that effect, based on the bank’s annual reports for the mentioned period through the use of financial leverage ratios represented b (Equity multiplier, cash balance ratio), its discussion, analysis, description, inferential description, and testing of research hypotheses,

A set of conclusions has been reached, the most important of which are: The research sample banks depend in their financial structures on borrowed funds in a greater proportion than their r

Nowadays, the ideas of integrating the concepts of the environment and saving it are being famous. These ideas are widely seen in many fields of study, and language education is one of them. Thus, the identity of English Language teachers (ELT) is a step toward transferring this concept in EFL materials in ELT departments. The EFL teacher's identity takes different meanings. Sometimes, it only means the teacher who teaches the English language, and other times, it means, the cultural and social aspects that the teacher and students interact during the study course. These cultural and social aspects represent the environment in teacher’s identity. This study aims to explore the environmental identity within EFL teacher identity. The sam

     Each language in the world has its special methods in using articles that connected with nouns. There are languages do not have articles and others their articles from one class, that is to say it do not have masculine and feminine such as our Arabic language. Also in some languages the nouns come after article.

The main aim in our research is to analyze the usage of these articles and its presence or not in the structure of sentence for the learners of Spanish language as a foreign language.

    The usage of these articles in Spanish language forms one of the problems that face students in the grammar of Spanish language, at the same time it stands as a problem in translation becau

تتركز اهمية البحث الحالي في ان المجتمع العراقي يعد واحداًمن المجتمعات التي تتعرض يومياً الى احداث صدمية كثيرة ومتعاقبة . وأن ندرة الدراسات العراقية . وخصوصاً دراسة الاطفال الذين تعرضوا لهذه الاحداث ومدى قدرتهم على مواجهتها سواء اكانت هذه المواجهة عن طريق التعرض المباشر للحدث او عن طريق سماع تلك الاحداث من خلال الناس ، قد تسبب آثاراً نفسية تتضاعف بمرور الوقت .   وتأتي اهمية البحث الحالي من خلال التع

The problem of slow learning in primary schools’ pupils is not a local or private one. It is also not related to a certain society other than others or has any relation to a particular culture, it is rather an international problem of global nature. It is one of the well-recognized issues in education field. Additionally, it is regarded as one of the old difficulties to which ancient people gave attention. It is discovered through the process of observing human behaviour and attempting to explain and predict it.
Through the work of the two researchers via frequent visits to primary schools that include special classes for slow learning pupils, in addition to the fact that one of the researcher has a child with slow learning issue, t

           In this paper, the homotopy perturbation method (HPM) is presented for treating a linear system of second-kind mixed Volterra-Fredholm integral equations. The method is based on constructing the series whose summation is the solution of the considered system. Convergence of constructed series is discussed and its proof is given; also, the error estimation is obtained. Algorithm is suggested and applied on several examples and the results are computed by using MATLAB (R2015a). To show the accuracy of the results and the effectiveness of the method, the approximate solutions of some examples are compared with the exact solution by computing the absolute errors.

Problem of research as defined, including the following:what is impact organizing of configuration for still life in paintings of students in the Department of Art Education in subject of colors ?Study of well training for organized in painting of still life is necessary for a teacher of art education to contribute effectively to the performance of his letter, so is this research in response to the public goals for a subject of art education. The current research aims to:1. Impact organization of configuration for still life in paintings of students in the Department of Art Education for the first grade in subject of colors2. Role organization of configuration for still life in the painting to serve the educational process in subject of

     The objective of the study is to demonstrate the predictive ability is better between the logistic regression model and Linear Discriminant function using the original data first and then the Home vehicles to reduce the dimensions of the variables for data and socio-economic survey of the family to the province of Baghdad in 2012 and included a sample of 615 observation with 13 variable, 12 of them is an explanatory variable and the depended variable is number of workers and the unemployed.

     Was conducted to compare the two methods above and it became clear by comparing the  logistic regression model best of a Linear Discriminant  function written