The research aims to analysis of the current financial crisis in Iraq through knowing its causes and then propose some solutions that help in remedy the crisis and that on the level of expenditures and revenues, and has been relying on the Federal general budget law of the Republic of Iraq for the fiscal year 2016 to obtain the necessary data in respect of the current expenditures and revenues which necessary to achieve the objective of the research , and through the research results has been reached to a set of conclusions which the most important of them that causes of the current financial crisis in Iraq , mainly belonging to increased expenditures and especially the current ones and the lack of revenues , especially non-oil o

Summary of the research : Our research tagged (Arabic language in the media between warning and development) attempts to follow the most prominent phenomena that accompanied the evolution of the use of Arabic language in the media with the development of these means and spread technically globally, and how divided researchers and linguists and intellectuals Arabs into two teams, each demanding what contradicts the other, in the matter The use of the Arabic language in the media, and the arguments of each team in the need to deal with the media as one of the pillars of the nation culturally, historically and civilized, in order to enhance its position and maintain unity, continued the research highlighted the positions of hard-lin

Due to technological developments in the Iraqi banking sector, which is the use of electronic payment systems within the banking infrastructure. This has led to speed and accuracy in the completion of transactions, reduced costs, increased revenues and efficiency. This research examines the challenges and risks facing the Iraqi banking sector as a result of its use of electronic payment systems. And show its impact on the profitability of commercial banks. The research was based on the main hypothesis that there is a statistically significant moral impact relationship between electronic payment systems and the profitability of banks. Iraqi commercial banks were chosen as a research community, All Iraqi commercial banks that parti

The research aims at measuring the extent of the relationship and influence of the indicators of the Core competencies of the audit firms and offices in the Earning Quality of the private banks listed in the Iraq Stock Exchange under audit. The research community represents 38 banks. The sample of the research has been approved only 10 banks continue to issue their financial statements for the period (2007 – 2017), in addition to the audit offices assigned to audit these banks, which amounted to 14 companies and auditing offices. John's (1999) model revised by Kothari et al., (2005) was adopted to measure the Earning Quality by finding discretionary accruals and non-discretionary accruals, to measure the Core competencies indicators ,

The present study aims to illuminate the assessment of the Turkish elite of the role of the Turkish media in forming the attitudes of public opinion vis a vis the attempted military coup of 15 July 2016. The authors utilized the survey method of a nominal sample of 315 individuals, equally distributed among the three foremost categories of the Turkish elite, namely: the political academic, and media elite. The foremost findings of the study are that the orientation of the coverage of the Turkish media of the events of the attempt military coup of 15 July, based on the perception and assessment of the Turkish elite, was positive to a high degree; it refuted the news and the inciting information given to foreign media revealed the bloodine

Based on the theoretical ideas of E. Cassirer, a methodology is developed and an analysis of the painting work by J. Saleem, a representative of modern Iraqi painting, is carried out. While comparing the artistic programme of J. Saleem and the views of E. Cassirer, the methodological potential of the theory of the symbol for the art criticism analysis of the regional painting is clarified. Comparative analysis with the inclusion of the works of B. Buffet, B. Turetsky, J. Miro helps to see the multiple meanings of the same cultural symbol in thematically similar works of different years, created in different socio-cultural circumstances. The article shows that for regions with a shorter history (France, Russia, Spain, etc.), which have lo

The principle of total quality not the result of the modern era, but has its roots entrenched in the foot, the king announced the Babylonian (Hammurabi) before five thousand years: The person who builds a house fall to the occupants, Fiktlhm; the sentence penalty, from here, established Babylonian civilization oldest concerns quality and perfection in the work, although the roots of quality stretch in the ancient Pharaonic civilization represented by the pyramids and temples, and in the Chinese civilization in the Great Wall of China. The concept of quality is present in all the teachings of Islam Bamadaminh all, which represents the value of an Islamic urged the Qur'an to the total quality in all the work which is supposed to be perform

The Prophit had blamed the monopolies, and dispraise the monopoly, dismised it and warned the monopolies that they will face very severe pain. The Prophit had built the right foundation for the trade . He had made the chance of monopoly very few . Inspite of finding some monopolies in his time,he didn’t make price tag. The Rightly guided caliphs didn’t pricing the food-stuff. Umar b. Al-Khatab used many ways to encourage the enterance of the foods- stuff to the markets by the tradesmen of wholesale. The people were sailing directly from them . the tradesmen of wholesale were in competition, so they reduced the prices . but he forbid the monopoly and stopped against it by the scientific ways. Inspite of the suvering of the people in t

The city of Baghdad have several large Meanders river the most important and distinctive meander is Jadiriyah meander. the nature and direction of creep river Tigris River in Baghdad Was to determine over the last century by matching maps of ancient and modern, note the increased inflections intensity and slowly in the first half of the last century because of the impact of repeated high discharge and get the process of erosion in the concave side and the process of sedimentation in the convex side . After the middle of the last century high discharges decrease due to the construction of dams and reservoirs and hence the lower activity of the river and stopped the river and meandering process confined within the borders of the river

This study aimed to identify the levels of management training in academic leaders in Jordanian universities in the north of the region and their point of view, and that by answering the following questions: 1. What levels of management training estimated by academic leaders in Jordanian universities in the territory of the North?
arithmetical averages of estimates leaders academics in the territory north of the levels of management training is due to the variables of sex, job title, and the university, the type of university, academic rank, experience, and the number of courses administrative related training , and the state that got them on the last qualification? 3. What are the obstacles faced by academic leaders in the train