The educational service one of activities which have great effect in the city life and it's community which considered as an affective instrument for the social and civilized construction and its role in the development of culture and determining the general features of the society. Therefore planning for educational service is considered as a necessary for economical, social and cultural conditions in the Arab community lives in general and the Iraqi community in special. The educational service buildings and distribution forms an insurmountable obstacle in the urban areas. So the balance distribution in Baghdad presents an indication to ensure the equality of educational opportunities besides the correlation of these institutes with th

Broadcasting across satellites has become an important media phenomenon and largely available for watchers. As the receiver can see the events at the very moment and at any spot in the world. This study aims to discover the degree of the extent of exposure of Iraqi people to the news broadcasting satellites in Arabic language, (Al Jazeera, Al Arabiya, Al Ekhbariya Satellite Channels) as one of the media that serves the public; and to discover the range of these Satellite Channels in covering the local Iraqi situation in different sides and aspects; and to know the significance of the Iraqi people in watching those news programmers; and state the motives behind the Iraqi public's dependence on these channels.

The

Fortieth book is IbnAssaker mechanisms of modern books authored attention appeared amenable to the Messenger of Allah's will (Fife da upon h-d) in his emotional tempting scientists say despite his weakness and preached it save forty Hadith of year necessitated intercession and entering heaven eh Fife FA scientists 1940s h.g. Gae updated combines forty Hadith on a particular topic, authored destinations differed and collected and compiled, the first item in the 1940s that Abdul Rahman Abdullah ibn al-mubaarakmarvzishaikAssaker promised more than thirty workbook in this kind of composition topics varied between consolidation and conversations prove the Almighty Barry qualities, conversations provisions, worship, preaching, and of them only

Praise be to God, Lord of the worlds, and peace and blessings be upon our master Muhammad and his family and companions as follows:
   For God Almighty has swapped for every age a group of religious scholars who give news to the narrators, so that they can lie against the Sunnah of the Mustafa, who is among those who memorized Ibn Al-Mulqin, as he followed the ruler in his book Al-Badr Al-Munir in the Hadith of Al-Sharh Al-Kabeer, and our research included two topics, which we explained in the first topic: The sequels in which the teacher's son Al-Malqin disagreed, and we discussed in the second topic: the followings in which Ibn Al-Malqin agreed to rule.
   This research included important results, th

 The capital in the bank is the important element in establishing it, because it maintains the banking sector in the event of exposure to losses or risks In addition to contributing to the provision of liquidity And protection of depositors' money from potential and unexpected losses. There is also a relationship between the prices of shares and the indicators of the durability of the capital owned, considering that the shares are the components of the bank capital The study limited the indicators of capital to assets and capital to deposits, capital to loans and financial investments Where the most important conclusions are the damage to the detriment of shareholders in contrast to the depositors in the case of increasing the propo

The results show the inability to apply the Taylor rule within inflation and GDP Gaps because the monetary behave is elated from the Iraqi economy.

When applying the Taylor rule to exchange rate with the inflation and the output gap, the results do not match the nominal price announced by the central thing, which proves the lack of commitment by the Central Bank by using the Taylor rule, whether short-run interest rate or exchange rate (Nominal Anchor),  so it did not stay to the Iraqi Central Bank only using the principle of Taylor with the expected inflation rate below the level of output (Macro activity) for the separation of monetary behavior from the real one o

يؤدي عرض معلومات مضللة او محرفة ضمن القوائم المالية والتي تعد أهم مصادر المعلومات الموثوقة التي يُعول عليها لاتخاذ القرارات السليمة الى عدم قدرتها على عكس نتيجة النشاط والمركز المالي لها او اعمال الوحدة الاقتصادية لتلك الفترات الزمنية بصورة صادقة وعادلة نتيجة لنوعية المعلومات المفصح عنها في القوائم المالية لذلك زاد الاهتمام بتطوير الممارسات المحاسبية لتتضمن افصاحات كافية بغرض اعطائهم صورة صادقة وعادلة

وظَّفَ الشاعرُ مجد الدين النُّشَّابي الصورة الاستعارية التي شكلت سمةً جمالية بارزة من سماتِ التشكيل الشعري عنده, وأحد المكونات الأساسية في بنية قصائده الشعرية وهي جوهر الإبداع ومحط التذوق عند المتلقي, إذ يشكل الشاعر صوره الاستعارية المتنوعة متولدة من خياله وعواطفه ومتوافقة مع الموضوع لتصبح الصورة  الاستعارية ركنًّا من أركان التشكيل الفني الشعري عند الشاعر .

والتصوير الاستعاري له القدرة بالتشكيل ا

The study seeks to clarify the role of International Auditing Standard No. (320) of the relative importance in determining responsibility for planning and implementing the process of auditing financial statements and expressing neutral technical opinion through the analytical procedures of the auditor, whose responsibility is to obtain appropriate and reliable audit evidence that helps the auditor to form a general conclusion about whether The financial statements were consistent with the auditor's understanding of the entity. The relative importance contributes to defining the important accounts that help to set priorities for the auditor to set the necessary analytical procedures for these accounts. One of the most important co

Despite Iraq's possession of the energies material, human and agricultural resources and great economic but that contribution of the agricultural sector in the total gross fixed capital formation and gross domestic product in the Iraqi economy remained low and declining continuously since the nineties of the last century, as well as the inability of agricultural production to meet the country's needs of food . The food gap increased strategic food crops until it reached 1049 thousand tons in 2010. On this basis, there is a need to study and analysis the behavior of the function of  gross fixed capital format