The relationships between the related parties constitute a normal feature of trading and business processes. Entities may perform parts of their activities through subsidiary entities, joint ventures and associate entities. In these cases, the entity has the ability to influence the financial and operating policies of the investee through control, joint control or significant influence,  So could affect established knowledge of transactions and balances outstanding, including commitments, and relationships with related to the evaluation of its operations by users of financial statements, including the risks and opportunities facing the entity assess the parties. So research has gained importance of the importance of the availability

 The research aims to study the entrepreneurial performance of the banks, according to the intelligence of competitive and strategic as the entrepreneurial performance is the one who does not stand the benefits of excellence in accomplished when just achieving the bank's objectives planned, but exceed it down to creativity in accomplishing these goals in a manner leads to making a entrepreneurial bank in the markets and the focus the eyes of competitors and the banks and other Following his example.

Was chosen the subject of research and strategic intelligence and competitive because of its impact on the strategic success of the banking sector, the fact is the entrepreneurial in the Iraqi banking mar

Pilots are trained using computerized flight simulators. A flight simulator is a training system where pilots can acquire flying skills without need to practice on a real airplane. Simulators are used by professional pilots to practice flying strategies under emergency or hazardous conditions, or to train on new aircraft types. In this study a framework for flight simulation is presented and the layout of an implemented program is described. The calculations were based on simple theoretical approach. The implementation was based on utilizing some of utilities supported by ActiveX, DirectX and OpenGL written in Visual C++. The main design consideration is to build a simple flight simulation program can operate without need to high computer e

This research aims to identify the effective role of self-managed teams in the quality of service performance in the directorate of Ramadi municipality. The problematic nature of our research involves this main question of the effective role of self-managed teams in the Municipality of Ramadi in improving the services of performance quality to the beneficiaries from the Directorate service. The importance of this study lies in the role played by the work teams in the organizations that excel in their field, the attendant of the changes in the leadership, administrative roles of the institutions, and teams leaders, will be achieved by the self-managed teams in improving the quality of the service provided by the institution to whi

The purpose of this research is to identify
the effect of the translation of poetic poem into an artistic picture in the achievement of retention among fifth grade students.
In order to verify the research goal, the first two hypotheses were determined. There are no statistically significant differences between the average scores of the experimental group who study (according to the technical picture) ) And the control group (according to the traditional method of art education) at the level of significance (0,05). The second is that there are no statistically significant differences between the average of the experimental group who study (according to the technical picture) and the control group who study (On According to the trad

Abstract As the United Nations approaches its 70th anniversary, the world is going through the most severe accumulation of serious international security failures in recent memory, challenging the UN Security Council’s ability to address them effectively. Over the past four years, crises in Libya, Syria and Ukraine have precipitated a worrisome erosion of great power relations that has complicated Security Council decision making on a number of trouble spots. Its inability to devise consensus responses to the escalating civil war in Syria has been particularly troubling, resulting in the regional spill over into Iraq and the emergence of Islamic State as a new threat to peace in the region and beyond. Meanwhile, the UN’s often under

The study included the collection of 75 bronchial wash samples from patients suspected to have lung cancer. These samples were subjected to a diagnostic cytological study to detect the dominant type of lung cancer. It was noticed that 33 patients proved to have a lung cancer out of 75 (44%) of these, 19 cases (57.6%)were diagnosed having Squamus cell carcinoma,7cases (21.21%) showed Adenocarcinoma ,6 cases (18.18%) were having small cell carcinoma while only one case (3.03%)was large cell carcinoma .Nearly 70% of cases were correlated with smokers .Bacteria were isolated from 53 patients in which 33 isolates were associated with the cancer cases while 20 of them from non infected patients. By using different morphological ,biochemical test

In many industries especially oil companies in Iraq consumed large quantities of water which will produce oil-contaminated water which can cause major pollution in agricultural lands and rivers. The aim of the present work is to enhance the efficiency of dispersed air flotation technique by using highly effective and cost-efficient coagulant to treating gas oil emulsion. The experimental work was carried out using bubble column made of Perspex glass (5cm I.D, 120cm height). A liquid was at depth of 60cm. Different dosage of sawdust +bentonite at ratio 2:1 (0.5+ 0.25; 1+ 0.5 and 2+1) gm and alum at concentration (10,20and30mg/l) at different pH ( 4 and 7) were used to determine optimum dosages of coagulant. Jar test exper

The aim of the present study was to distinguish between healthy children and those with epilepsy by electroencephalography (EEG). Two biomarkers including Hurst exponents (H) and Tsallis entropy (TE) were used to investigate the background activity of EEG of 10 healthy children and 10 with epilepsy. EEG artifacts were removed using Savitzky-Golay (SG) filter. As it hypothesize, there was a significant changes in irregularity and complexity in epileptic EEG in comparison with healthy control subjects using t-test (p< 0.05). The increasing in complexity changes were observed in H and TE results of epileptic subjects make them suggested EEG biomarker associated with epilepsy and a reliable tool for detection and identification of this di