The construction of development is required to develop various economic sectors with the necessity to meet the various requirement of both individuals and institutions , or through the import process , which must be commensurate with the needs of the market and the economy and development. But in fact , we found that the process of import in Iraq after 2003 took a turn dangerous excesses on limits of philosophy and objectives of the import , which  reflected  the level of national production as well as the policy of dumping and given to the lack of matching a lot of goods and materials imported for Standards and Measures of quality and stands behind it causes many of them exposure to the market and weak sectors with an o

The construction of development is required to develop various economic sectors with the necessity to meet the various requirement of both individuals and institutions , or through the import process , which must be commensurate with the needs of the market and the economy and development. But in fact , we find that the process of import in Iraq after 2003 took a turn dangerous excesses on limits of philosophy and objectives of the import , which is reflected at the level of national production as well as the policy of dumping and given and the lack of matching a lot of goods and materials imported for Standards and Measures of quality and stands behind it causes many of them exposure to the market and weak sectors with an overlap betwee

The parasite E.histolytica was first isolated from a stool sample, and then cultivated and maintained in vitro using Locke-egg medium (LEM) and Liver infusion agar medium (LIAM) . Then, the effect of some types of erythrocytes (human and sheep), on the growth and activity of the parasite in the two culture media was investigated. The parasite was able to ingest and lysis erythrocytes of human and sheep that were supplemented to the culture media and such manipulation was able to augment the reproduction rate of the cultivated E. histolytica, however, such consequence was media- and concentration-dependent. The reproduction rate was significantly increased (66.0, 57.5 and 58.6%, respectively) in LEM medium containing human erythrocytes ty

The postmodern ideas and concepts have produced social, political and economic variables that have been affected by wars, crises, the role of globalization and the information revolution. They have created many variables in concepts and great variables in technological, artistic and cultural innovations. All these changes have contributed to changing the form of the theatrical show aesthetically and intellectually, which cast a shadow over the nature of the actor's performance who has become more demanding to change his performance and to find the mechanisms and new nature of work governing him corresponding to those variables and this prompted the researcher to adopt the subject (the performance variable of the actor's techniques in pos

In this study, active knife and fixed knife of single-row disc silage machine has three different clearance C1, C2 and C3 (1, 3 and 5 mm) and it is tried in three different working speed V1, V2 and V3 (1.8, 2.5 and 3.7 km / h) and PTO speed (540 min-1) and machine's fuel consumption (l/h), average power consumption (kW), field energy consumption (kW/da), product energy consumption (kW/t), field working capacity (da/h), product working capacity (t/h) and Chopping size distribution characteristics of the fragmented material were determined. It has been found that knife-counter knife clearances smaller than 3 mm (1 mm) and larger (5 mm) have a negative effect on machine performance in general. In terms of fuel and power consumptions, the m

The aim of the research is to identify the suitability of a patrol model in evaluating the financial performance of Iraqi banks. The financial reports of five Iraqi commercial banks were approved as a sample for research for the period from 2015 to 2020. The most common financial ratios were adopted for the purpose of measuring the five elements of the model, which are capital adequacy, profitability, credit risk, bankal efficiency and liquidity. The results showed the possibility of using the PATROL model in evaluating the performance of Iraqi banks, as it gave a realistic image of the reality of Iraqi banks in terms of high capital adequacy index and high liquidity, as well as fluctuation in profitability index, not to mention the prob

Summary Search Alachtgalat process semantic encoding carried out by the actor inside the theater to deliver the intellectual sense, and social, as well as the aesthetic to the recipient, the fact that the code is the function is operated relationship in accordance with the prior intent to deliver the implications of a particular intent, too, and the fact that encryption is the best way to transfer messages in system theater, where should the actor that has the ability to create images (sensory) or intellectual new in human consciousness on the basis of conversion of impressions collected from reality and re technically formed inside the theater, allowing the recipient to arrange these marks to obtain the meaning that lies in them. So he

The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is

The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is

This study aimed to investigate the role of Big Data in forecasting corporate bankruptcy and that is through a field analysis in the Saudi business environment, to test that relationship. The study found: that Big Data is a recently used variable in the business context and has multiple accounting effects and benefits. Among the benefits is forecasting and disclosing corporate financial failures and bankruptcies, which is based on three main elements for reporting and disclosing that, these elements are the firms’ internal control system, the external auditing, and financial analysts' forecasts. The study recommends: Since the greatest risk of Big Data is the slow adaptation of accountants and auditors to these technologies, wh