The research aims to introduce international valuation standards and to identify the relationship between international valuation standards and international accounting and financial reporting standards in enhancing the quality of financial reporting (appropriate accounting information) through the use of statistical models for the purpose of measuring the property of appropriateness of accounting information through the use of statistical models for the purpose of proving the hypothesis that The research referred to it, and accordingly, the Francis and Kothari models were used to measure the appropriateness of accounting information (the quality of the information). The conclusions reached by the two researchers is that the sett

           Housing finance is one of the main components of housing, and it is relied upon to help families buy, build, add building, and housing improve. Accordingly, different countries all over the world set policies and strategies for the purpose of organizing and developing the financial sector to solve quantitative and qualitative housing problems.

This research aims to identify housing finance policies and strategies in Iraq and Baghdad governorate.

The most prominent sources of housing financing are the Real Estate Bank and the Housing Fund, and accordingly the focus has been on the role of these two institutions in filling

Abstract

     Travel Time estimation and reliability measurement is an important issues for improving operation efficiency and safety of traffic roads networks. The aim of this research is the estimation of total travel time and distribution analysis for three selected links in Palestine Arterial Street in Baghdad city. Buffer time index results in worse reliability conditions. Link (2) from Bab Al Mutham intersection to Al-Sakara intersection produced a buffer index of about 36%  and 26 % for Link (1) Al-Mawall intersection to Bab Al- Mutham intersection and finally for link (3) which presented a 24% buffer index. These illustrated that the reliability get worst for link

Objectives of the study: The main objective of the study is to assess the prevalence of hypertension among
cardiac diseases patients and to fiend out relation ship between hypertension and cardiovascular diseases.
Methodology: A descriptive study, using interviewer and questionnaire technique was conducted on cardiac
diseases inpatients of clinic unite at Kirkuk and Azady hospitals from 17th ,June ,2012 to 1st, March , 2013.
Non – probability (purposive) sample of (148) adult patients, (81) females and (67) males with heart disease are
selected from inpatients of clinic unite at Kirkuk and Azady hospitals at kirkuk city. Questionnaire was
developed to assess the items which are related to heart disease patient's (Dise

The current research aims to find out (the effectiveness of teaching TRIZ theory in the expressive performance and the development of creative thinking among preparatory school students)
To achieve this, the researcher adopted on an experimental design is located in women with partial seizure experimental designs field in order to achieve the goals of the research, has sample consisted of two divisions seminars Mentzmtin in junior high school Diyala for Boys, and divided the sample of (60) called on the two groups, the first pilot of ( 30) student, and the other officer and number (30), student, and studied researchers experimental group theory TRIZ, while he studied the officer in the traditional manner, the researcher conducted a pa

An investigation was conducted to suggest relations for estimating yield and properties of the improved light lubricating oil fraction produced from furfural extraction process by using specified regression.

Mass transfer in mixer-settler has been studied. Mass transfer coefficient of continuous phase, mass transfer coefficient of dispersed phase and the overall mass transfer coefficient extraction of light lubes oil distillate fraction by furfural are calculated in addition to all physical properties of individual components and the extraction mixtures.

The effect of extraction variables were studied such as extraction temperature which ranges from 70 to 110°C and solvent to oil ratio which ranges from 1:1 to 4:1 (wt/wt

The military presence in the Gulf region after the British withdrawal from it in 1971 was one of the most important pillars of the American strategy to climb the ladder of global leadership, as the geostrategic features that the region enjoyed provided factors of controlling energy sources and global trade routes. The United States of America guarantees Western Europe and Japan the process of access to energy sources and the exclusion of its opponents from the region, especially the Soviet Union, and the growing American military presence in the Gulf after the invasion of Iraq in 2003. On the other hand, the region experiences many contradictions, some of which threaten its security, such as the exacerbation of disputes between its count

This research interested to study the structural configuration in the square kufi script, as the kufi script is one of the oldest Arabic fonts, and this name was named according to the city of Kufa, so its types, forms, and designations were numerous, including the square kufic script, which was characterized by being a very straightforward engineering script based on the principle of squaring in building letters to form an engineering body that governs its construction of a set of organizational relationships and design bases according to an engineering structural system. The researchers identified the problem of his research with the following question: What is the Structural configuration in the square Kufic script?
Therefore, the

It could be said that the essence of the “quota” is the state’s intervene as external power in bringing positive change for the benefit of the disadvantaged women and cultural minorities, and from the perspective that compensatory justice requires dealing differently with the different parties culturally and economically for the benefit of those deprived of them. Practicing of quotas merely, does not mean the full achievement of equality between cultural and sexual components in general, but it’s a big leap towards achieving this crucial goal, since the latter necessarily requires a range of legal and non-legal mechanisms aimed at empowering women and expanding their capabilities as a whole. On the other hand, in the absence of a

For poets to pay a great attention to the Islamic figures and their symbolism in Islam come as a prominent phenomenon in our literature . As there is an impact of them on the brilliant history commemorated by littérateurs . As a matter of fact ، the chronicle of Imam Ali Ibin Abi Talib (peace be upon him) falls in the orbit of the focus Ibn Abi Al-Hadid Al-Mu'tazili steers to in his poems . The current research study is to trace the portrayal of Imam Ali (peace be upon them) in the poetry of Ibn Abi Al-Hadid Al-Mu'tazili ، Seventh Alwiite Poems ، as there is no a study tacking such a conjecture before. In the article there are two axes : the introduction comes as first axis portraying Imam Ali Ibn Abi Talib (peace be upon him) in the wa