ءأرﻘﻟا ةﺎﯾﺣﺑ ًﺎﻘﯾﺛو ًﻻﺎﺻﺗا لﺻﺗﺗ. نﻣ ﮫﺑﺗﺎﮐﻟﻟ ﻲﺻﺧﺷﻟا ﻊﺑﺎطﻟا ﻲﻔﺣﺻﻟا دوﻣﻌﻟا لﻣﺣﯾ ا فﻟﺗﺧﻣﻟ ﮫﻟوﺎﻧﺗ لﻼﺧ وا ﮫﺋارا وا هرظﻧ ﺔﮭﺟو لﻣﺣﺗ ﻲﺗﻟا ﺔﯾﻣوﯾﻟا ثادﺣﻻاو ﺎﯾﺎﺿﻘﻟ ﺢﺿﻔﺑ موﻘﯾو ثادﺣﻻاو ﺔﯾﺑﻟﺳﻟا رھاوظﻟﻟ ىدﺻﺗﯾ وا، ءيرﺎﻘﻟا ﯽﻟا ﮫﺑرﺎﺟﺗ وا هرﺎﮐﻓا ءﺎطﺧﻻا دﺻرﯾ بﯾﻗرﺑ ﮫﺑﺷا وھو، ءيرﺟﻟا دﻘﻧﻟا نﻋ مﻧﯾ بوﻟﺳﺎﺑ ﺔﺋطﺎﺧﻟا تﺎﺳرﺎﻣﻣﻟا ﺎﮭﺣدﻣﯾو تﺎﯾﺑﺎﺟﯾﻻا ﯽﻟﻋ ﻲﻧﺛﯾو ﺎھدﻘﺗﻧﯾو. ﻋ تﺣﺗ كﻟ لﮐ ﻲﻓ تﺑﺎﺛ نﺎﮐﻣو تﺑﺎﺛ ناوﻧ ﻲﻔﺣﺻﻟا نﻔﻟا اذھ تﺎﻔﺻو ﺢﻣﻼﻣ زرﺑا لﮐﺷﺗ ﺔﺣﻔﺻﻟا. ﺦﯾرﺎﺗو مﮭﻧﺎطوﻻ ﺔﯾﻓارﻐﺟﻟا دودﺣﻟا زوﺎﺟﺗﯾ رﺎﺷﺗﻧاو ﺔﻌﺳاو ةرﮭﺷﺑ ﮫﺑﺎﺗﮐ ﻊﺗﻣﺗﯾو دوﻣﻌﻟا نأ ﺎﻣﮐ مﮭﺗﯾﺻ عاذ نﯾذﻟا ﻲﻔﺣﺻﻟا دوﻣﻌﻟا بﺎﺗﮐ ءﺎﻣﺳﺄﺑ ﺔﺋﯾﻟﻣ ﺎﮭﺗرﯾﺳﻣو ﺔﻓﺎﺣﺻﻟا ﺔﻔﯾﺣﺻﻟا ةادا لﺛﻣﯾ ﻲﻔﺣﺻﻟا ءارا نﻋو ﺔﻔﯾﺣﺻﻟا ﺔﺳﺎﯾﺳ نﻋ رﺷﺎﺑﻣ لﮐﺷﺑ رﺑﻌﺗ ﻲﺗﻟا
Organizations nowadays, whether public or private organizations, productive or service (such as banks), face major challenges as a result of rapid and continuous changes, and in front of these challenges traditional management operations and tools become unable to make the organization able to work, which makes it imperative for these organizations to follow the methods and management practices, including the proposed knowledge risk management and strategic direction so that it can elevate its actions at the level of developments in reality, in the sense that these organizations and in the light of environmental developments to characterize their strategic direction as an intellectual approach characterized by mo
... Show MoreThe research explain the analysis of finance investments through analyze the finance tables for commercial banks, by using the pointers to indicate the limits of economical benefit for these investments, and fix the negative deviations and as well positive, for the purpose of diagnostic the negative (disadvantage) and develop the advantage deviation, For the importance of finance investments in the development operation and economical growth, further to that the finance investments is represent one of the most activities in the commercial banks in which aim the adequate incomes as a result of the commercial banks act to receipt the banks deposits and then make it growth and develop through commercial advantage o
... Show MoreThe textile industries play a prominent role in reviving the national economy, but they are currently suffering from several problems, including the high costs of their activities, the low quality of their production processes, and accordingly, the hexagonal diffraction approach came to help analyze production activities to determine which of them are the most expensive and do not have a benefit or cost greater than Its benefit as a result of waste and losses that accompany its implementation. And by applying to the Iraqi mechanical carpet factory, the research reached several conclusions, the most important of which is the presence of several sources of waste and loss, such as activities and operations that do not add value, whi
... Show MoreWheat straw was modified with malonic acid in order to get low cost adsorbent have a good ability to remove copper and ferric ions from aqueous solutions, chemical modification temperature was 120°C and the time was 12 h. Parameters that affect the adsorption experiments were studied and found the optimum pH were 6 and 5 for copper and iron respectively and the time interval was 120 min and the adsorbent mass was 0.1 g. The values for adsorption isotherms parameters were determined according to Langmuir [qmax were 54.64 and 61.7 mg/g while b values were 0.234 and 0.22 mg/l] , Freundlich [Kf were 16.07 and 18.89 mg/g and n were 2.77 and 3.16], Temkin [B were 0.063 and 0.074 j/mol and At were 0.143 and 1.658 l/g] and for Dubinin-Radushkev
... Show MoreDay after day, Morsek literature 879-1018/1492-1609proves the completion of all literary branches starting from poetry with its different purposes to include prose with its various subjects. In 2016, a complete text of ‘the literature of Morsek journey
Day after day, Morsek literature 879-1018/1492-1609proves the completion of all literary branches starting from poetry with its different purposes to include prose with its various subjects. In 2016, a complete text of ‘the literature of Morsek journeys
The exchange rate is the backbone of any economy in the world, whether developed or developing, where most countries adopted many policies, in order to ensure the stability of the exchange rate of the currency, because of its importance as a link between the local economy and the others ,And it contribute in the achievement of internal and external balance and despite the many different factors that affect it, but there is wide consensus on the effectiveness of the role of spending and the currency window in the exchange rate of the Iraqi dinar, especially in the Iraqi economy, effectiveness As the increase in government spending lead to an increase in the supply of money and increase domestic demand and high pr
... Show MoreThis study, which is considered the first of its kind in the world and the Arab homeland, was carried out in the laboratory of mushroom production belonging to the Medicinal Plant Unit/ College Of Agricultural Engineering Sciences/ University of Baghdad during the period from July 21, 2016, to December 30, 2018, aiming to isolate and purify the mycelium of the wild isolation in addition to the genetic and morphological identification of the mushroom Agaricus bellaniae. The obtained pure isolation was tagged in the American National Center for Biotechnology Information (NCBI) with symbol MF987843.1, thus Iraq would be the second country in the world in which the mushroom is grown following the United States of America. The
... Show MoreIn accounting studies, more than one method is used to measure income and balance sheets elements. One of these methods is called the fair value, which use to determine the assets and liabilities ad it includes the benefits or self-satisfaction ability. This paper aims to focus on the importance of fair value as a basis of accounting measurement and its effects to achieve the relevant characteristics by using the equation is used by (Kythreotis) in his research, And Also , Editing this equation depending on the financial data and information of Iraqi Banks as a case.