The study aimed to analyze the relationship between the internal public debt and the public budget deficit in Iraq during the period 2010–2020 using descriptive and analytical approaches to the data of the financial phenomenon. Furthermore, to track the development of public debt and the percentage of its contribution to the public budget of Iraq during the study period. The study showed that the origin of the debt with its benefits consumes a large proportion of oil revenues through what is deducted from these revenues to pay the principal debt with interest, which hinders the development process in the country. It has been shownthat although there was a surplus in some years of study, it was not

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ملخـــص البحــــث

الحمد لله رب العالمين و الصلاة و السلام على اشرف المرسلين الرسول الصادق الأمين و على اله أئمة الهدى أتمّ التسليم .

و بعد :

دأب شعراء الأندلس على الإجادة والإبداع في شعرهم لإثبات التفوق الأدبي الذي لا يتم إلأ إذا أمتلك الشاعر تلك المقدرة الأدبية والفنية العالية التي تؤهله لصياغة عباراته بأسلوب متميز له القدرة على إفحام الطرف ال

  This study  focused on a fundamental issue which was represented by ability of Iraqi central bank in facing the difficulty of determining  the optimal ratio of liquidity in the Iraqi banks in terms of the balancing between its obligations to the depositors and borrowers, and liquidate their funds on one hand and the risks on the other hand.the search aimed  for achieving the goals which represented by identifying the possibility of Iraqi banks to apply the regulations rules and  instructions  issued by central bank  of  Iraq in determining  ratio  of  liquidity and  its  appropriate with Iraqi  banks  action to implement  a  reasonable  profit to&

This study aimed to measure  the accounting conservatism  and the lemited factors which  affected on it in the annual financial reports of insurance companies which listed on the Amman Stock Exchange during the period from 2005 to 2016, these factors were represented by firm age, firm debt and firm size.

Using the market value model (MV) To book value  ( BV) Beaver and Ryan (2000) The level of the accounting conservatism was measured. The study found that the insurance companies which are listed on the ASE exercise the accounting conservatism when they were  preparing financial reports. And when conducting a process  of the test of the affected of the factors (The age of the

Comparison is the most common and effective technique for human thinking: the human mind always judges something new based on its comparison with similar things that are already known. Therefore, literary comparisons are always clear and convincing. In our daily lives, we are constantly forced to compare different things in terms of quantity, quality, or other aspects. It is known that comparisons are used in literature in order for speech to be clear and effective, but when these comparisons are used in everyday speech, it is in order to convey the meaning directly and quickly, because many of these expressions used daily are comparisons. In our research, we discussed this comparison as a means of metaphor and expression in Russia

ان التفكير الاستدلالي لم يعد قاصراً فقط على اكتساب المعرفة بل امتد إلى الحياة الشخصية للأفراد الذين هم في حاجة للتفكير الاستدلالي لحل التناقضات من حولهم ، فالتفكير الاستدلالي مرتبط بالتحصيل الدراسي بشكل عام إذ أن المهارات الاستدلالية تمارس د وراً موجباً في حدوث عملية التعليم فعند قيام الطالب باكتشافه الذاتي للعلاقات في مسالة معينة يساعده في فهمها وتذكرها بشكل صحيح ، وأيضا عندما يتبع المدرس الطريقة الا

ان السبب الرئيسي لاختيار الموضوع كونه من الاساليب الادارية الحديثة التي تهدف الى انجاح المنظمة او الشركة المبحوثة, اذ تمثلت مشكلة البحث في ما دور الادارة بالرؤية المشتركة في تعزيز التسويق الابداعي بالشركة المبحوثة, يهدف البحث الى تسليط الضوء على مفهوم الادارة بالرؤية المشتركة وانعكاساتها على التسويق الابداعي للمنظمة ، باعتبارها منهج اداري حديث يسهم في تغيير وتجديد وتطوير واقع المنظمة المبحوثة( الشرك

A Research done using Philip Carter test to evaluate university students mental capabilities.