في البداية اود الاشارة الى ان فهم حقيقة الازمة هو ذو جانب فني يتعلق بالجينات الوراثية لنظام يملك في احيناته قدرة عالية على تفريخ المشتقات. هذا النظام الذي يزداد عقما وتدميرا يزداد قدرة على خلق النقود الائتمانية/المشتقات، وكلما اقتربنا اكثر من فهم هذا الجانب كلما اسقطت في ايدينا تلك التوصيفات الاكاديمية الجاهزة في نقص الرقابة والاشراف، تركيز المخاطر،....الخ التي تناولتها الكتابات الشائعة في معظم طروحات

المقدمة ومنهجية البحث

تتفق أغلب الأدبيات ومنها المحاسبية, بأن الخطوة الأولى في وضع وتقييم أي نظام إداري أو محاسبي هي في صياغة أهداف ذلك النظام لما لذلك من أهمية في توفير معيار للحكم على كفاءة التطبيق من عدمه.

وتعرف الأهداف بأنها (النهايات التي تعمل أو توجه النشاطات باتجاهها أو هي النهايات التي تطمح النشاطات تحقيقها). ( 1 ) ..,

 كما تعرف أيضا بأنها (الأ

This research cancellations in life insurance policies and their impact on the solvency of the insurance companies (Applied Research in the Iraqi general insurance company), The study was descriptive approach in identifying and addressing variables which consists of {cancellations in life insurance} independent variable, the financial solvency of insurance companies as the dependent variable, and for the purpose of achieving the objectives of the research were formulated one hypothesis has been tested in the Iraqi insurance company, the researcher used the financial statements in the collection data needed for the study and information . The research found a number of conclusions highlighted that inflation, as well as economic variables

This study was conducted to estimate some heavy metals cadmium, lead, nickel and iron in 15 samples of Iraqi honey with 3 replicates for each sample which were collected from apiaries near potential contamination areas in five Iraqi governorates, including Baghdad, Karbala, Babylon, Diyala and Salah al-Din. The atomic absorption technique was used to estimate the concentrations of heavy metals, the results showed that there were significant differences at (P≤0.05) between the concentrations of these elements in the honey samples, the highest concentrations of cadmium 0.123 mg/kg were recorded in Baghdad, near the petrochemical production complex, lead 4.657 mg/kg and nickel 0.023 mg/kg in Babylon near the power plant, iron was

Marketing is one of the most important pillars on which most industrial and commercial sectors depend on evaluating their performance, improving their financial position, development and economic growth. The presence of effective marketing activities in any industrial or commercial organization (which works to meet the requirements of customers in order to ensure the integration of trading and handling rings with consumers and to ensure the growth of the marketing process regularly and not to retreat) effectively contributes to maintaining the company's position between its competitors and its customers. It is necessary to have these marketing activities in order to meet the requirements of the organization on the one hand and to

The relationship between the elements of the climate and the productivity of citrus (kg
/ tree) in the province of Karbala has been determined through the use of simple correlation
coefficient of Pearson (rp) and (t) test. The result for each of oranges, limes and tangerine had
all shown moral and relevant statistical indications; except for relative humidity, which were
not linked to a moral relationship with productivity of tangerine, oranges and limes.As for the
relationship between climatic factors and yield of bitter orange were all not significant
statistically and very weak.
In order to determine the strength of the correlation between fluctuations in the
climatic elements and fluctuations in the productivi

ساهم توافد العمالة الأجنبية في تفاقم مشكلة البطالة في العراق الذي يستقبل المئات منهم سنوياً، في ظل تخرج آلاف الطلاب من الجامعات العراقية وانطلاقهم إلى سوق العمل بالتزامن مع عدم تنشيط دور القطاع الخاص بسبب التجاذبات السياسية والأوضاع الاقتصادية والأمنية التي أثرت بشكل كبير في تفعيله وجذب المستثمرين، وعلى رغم ذلك استمر توافد العمالة الأجنبية التي وجدت في العراق عبارة عن فرص ثمينة لا سيما في قطاع الخدمات، مما

The current study entitled (the influence of heritage in the ceramic sculpture of the America Potter Paula Rice)
The study is based on four chapters:
Chapter I included structural find of clarification of the research problem and its importance, also included a mention of the research limits and the aim of this study, which is:
-Identify sculptures Ceramic affected ranges for Potter Paula Rice civilization heritage of intellectual and artistic, whether global or local.
-Trying to detect and intellectual influences the formalism of inherited and which resulted in the latest version of the unfinished ceramic artist.
-Did the artist callback method to the values inherent succeeded in the embodiment of the meaning of originali

The technology and modern social communication medias have contributed to changing many of our concepts about education to a large extent; these technological advancements have created new challenges for the Instructor of course, but on the other hand it did provided him with expressive media, models and strategies that the old methods cannot fulfill, including the flipped classroom strategy, which is one of the modern technical solutions and in it's optimal use it can correct the weakness of the traditional education and can develop the communication skills as a whole among the students, in order to create a positive, active and interactive student.
The current research contained - four chapters: the first one included the methodolog

study aimed to investigate the effect of fish bone in the of chemistry and self-organized learning for students of the second grade‚ achievement . The study sample consisted of 84 students from the second grade students middel in the of alrasheed boysschool, of the Directorate of Educational Karkh II, in two divisions, Division of (a) an experimental group that studied the strategy fish bone, and the Division (d) a control group which studied the usual way. The results indicated the presence of significant differences in favor of the experimental group that studied using the fish bone in achievement and learning self-organized strategy students