The follower of the needs of the users of accounting information notices the necessity of adopting faithful representation of information Hence, IASB adopted the economic substance approach as the basis for the Formulation and development of international accounting standards Therefore, this research discusses the reflection of the economic phenomenon in terms of its economic substance on the subject of measurement , And it should be consistent measurement method where the problem of research is concentrated in the fact that the economic units operating in the local environment to address events and economic phenomena according to the legal form , as appropriate With the requirements of the unified accounting sys

Arabic language , like any other living languages grow and evolve ; social phenomenon
it is subject to the law of life ; therefore resemble organism also touted as the most eloquent
language and the ability to meet the needs of people in every time and place.
The contemplation of the verses of the Koran reveals a lot of means of expression
leading to the grammatical meaning of the social.
I have tried in this research that investigated the social meanings through the phenomena
of deletion and delivery delays and capture semantic landing through the meanings that lead
to psychological persuasion to comply with the orders after the rights of the divine in which
social directives.
It remains the greatest mystery o

Strategy Descrtibes How an Organization Matches its own Capabilites With Opportunities in Environment , in Order to Accomplish its Overall Objectives , So That The Organization is Considering Responding to Challenges by Adopting one or More of Strategies, Like Differentioning its Product, or Achieving Cost Leadership.

The Key Role of Management Accountant is to Evlaute The Successful it Has Been in Implementing Organization Strategy.

This Research Target to Explain The Key Role of Management Accountant in Evaluate of  Organization Strategy. by Strategic Analysis of Operating Income From Specific Sources Such as Cost Savings and Growth in Stead of Emphasizing Only The Aggrega

The research aims to identify the theoretical foundations for measuring and analyzing quality costs and continuous improvement, as well as measuring and analyzing quality costs for the Directorate of Electricity Supply / Middle Euphrates and continuous improvement of the distribution of electrical energy,The problem was represented by the high costs of failure and waste in electrical energy result to the excesses on the network and the missing (lost) energy,Thus, measuring and analyzing quality costs for the distribution of electrical energy and identifying continuous improvement leads to a reduction in missing and an increase in sales, as the research reached many conclusions, the most important of which is the high percentage o

The aim of this study was to Identifying The Effect of using Linear programming and Branching programming by computer in Learning and Retention of movement concatenation(Linkwork) in parallel bars in Artistic Gymnastics. The searchers have used the experimental method. The search subject of this article has been taken (30) male - students in the second class from the College of Physical Education/University of Baghdad divided into three groups; the first group applied linear programming by computer, and the second group has been applicated branching programming by computer, while precision group used traditional method in the college. The researchers concluded the results by using the statistical bag for social sciences (spss) such as both

،يريغت وأ ةلكشم وأ ةثداح ةجيتن ،ةعمالجا وأ درفلا هذختي فقوم هرهوج في ماعلا يأرلا دعي ةيوبرت تماكارتو ،ةيرثك تانوكم لىع هسسأ في موقي وهف اذل ،ةشاعلما ةايلحا تاقايس في لصيح فيو ،عمتمج يلأ يعماتجلاا لعفلا ةيصوصخ تاقايس بسحب يرسي ايرطف نوكي ام اهنم ،ةيفاقثو يعولا ةلاح تيبثت ديرت تاهج نم ةلعتفمو ةعنطصم تايطعمب اهيريست وأ اهذحش متي ىرخأ نايحأ ليكشت ةيلمع تنترقا ذل ،ةثدالحا كلت مهف ةأطو ليلقت وأ يريغت وأ فرح وأ ي

Abstract

                 The research dealt with a studying the impact of oil price fluctuations on one of the rules of financial discipline, which is the rule of budget deficit in the Iraqi economy for the period (2003-2020) as it is one of the quarterly economies that rely mainly on volatile oil revenues that fluctuate with oil prices in global markets, and therefore the general budget suffers. from The state of instability and then the government resorts to borrowing for a long time . this deficit in the general budget and increase the debt burden in the public debt.The research aim to measure and study the impact of oil price flu

            The objective of this study is to measure the impact of financial development on economic growth in Iraq over the period (2004-2018) by applying a fully corrected square model (FMOLS) Whereas, a set of variables represented by (credit-to-private ratio of GDP, the ratio of money supply in the broad sense of GDP, percentage of bank deposits from GDP) were chosen as indicators for measuring financial development and GDP to measure economic growth.

Major tests have been carried out, such as the stability test (Unite Root Test), the integration test (Cointegration). Results of the study showed that there

At the local level in the early 1990s first established an Islamic bank 1993 is called Iraqi Islamic bank and was established by Dr. abdullatef hmim and with capital of 200 Million Iraqi dinars .

After 2003 began the attention of Iraqis tend to create Islamic banks until now up to 30 banks in the present ,  He confirmed Mr. Governor of the Iraqi Central Bank recently that there is more than 40 iintroduction licence to establish an Islamic bank in Iraq , That banking activity which is compatible with Sharia law widely welcomed by savers and those in need for more development and modernization in order to gain a greater share within the Iraqi market , and allowed the Iraqi Central Bank in recent years

In the present work experiments were conducted to study  the effect of solid loading (1,5 and 9 vol.%) on the enhancement of carbon dioxide absorption in bubble column at various volumetric gas flow rate (0.75, 1 and 1.5 m³/h) and absorbent concentration (caustic soda)( 0.1,0.5 and 1 M  ). Activated carbon and alumina oxide (Al₂O₃) are used as solid particles. The Danckwerts method was used to calculate interfacial area and individual mass transfer coefficients during absorption of carbon dioxide in a bubble column. The results show that the absorption rate was increased with increasing volumetric gas flow rate, caustic soda concentration and solid loading. Mass transfer coefficient and interfac