With their strategic and geographical positions, Japan and Iraq are one of the major
countries in the world, especially to the United States. Japan lies near the two American
Continents, separated only by the Pacific and it is only normal to have the interests of both
countries crossed and joined in the Far East region. This made the occupation of Japan an
inventible matter in the second half of the 20th century. Iraq, on the other hand, has strategic
position in the Middle East, being surrounded by many active countries like Turkey, Iran, and
Gulf countries, besides Iraq’s oil wealth which is needed by such industrial country like the
United States.

On of the direct causes which led to the global financial crisis 2008 is decrease or collapse in liquidity of large financial institutions which is reflected on investments of a considerable number of institutions and persons.

This study aim's through out its three sections to explain the disclosure level of financial institutions which affected by Financial Crisis from liquidity information which explained in the statement of cash flow according to Timeliness and Completeness.

The study concluded an important result the company of research sample was disclosure in Timeliness and Completeness from all of accounting information is related in liquidity or that related in result of operations and financial position. The more

A paraffin wax and copper foam matrix were used as a thermal energy storage material in the double passes air solar chimney (SC) collector to get ventilation effect through daytime and after sunset. Air SC collector was installed in the south wall of an insulated test room and tested with different working angles (30^o, 45^o and 60^o). Different SC types were used; single pass, double passes flat plate collector and double pass thermal energy storage box collector (TESB). A computational model based on the finite volume method for transient tw dimensional domains was carried out to describe the heat transfer and storage in the thermal energy storage material of collector. Also, equivalent specific heat metho

ملخـــص البحــــث

ان اختلاف الناس في أديانهم في نظر الإسلام أمر طبيعي؛ لاختلاف عقولهم ومداركهم وأصول تربيتهم، لذلك يبين القرآن الكريم أنَّه سنة ماضية في جميع الخلائق، ومع هذا الاختلاف في الأديان والعقائد فإن ذلك لا يقتضي انعزال المجتمع المسلم عن غيره من المجتمعات؛ لأنَّه مدعو إلى التعارف والتلاقي مع جميع الناس، وتبليغ دعوة الله ورسالته، مما يؤدي إلى اختلاط المجتمع المسلم بغ

Space is considered as an important element in constructing artwork, it can be a dominant and fulfilled part that adds new existence to the content. Each artwork must have a space artistically or analytically. The internal and eternal space of artwork have associated with each other in order to be ann important connected unit that establishes the work epressions and helps the audience to understand it. Such kind of works can be represented by the works of the potter (Sheinyor Abdu Allah) which have uarious expressions of space which this study is based on.The study aims at finding out the treatment of apace in the ceramic sculpture works of the potter (Sheinyar Abdu Allah).The second chapter has many sections. T

Free vibration behavior was developed under the ratio of critical buckling temperature of laminated composite thin plates with the general elastic boundary condition. The equations of motion were found based on classical laminated plate theory (CLPT) while the solution functions consists of trigonometric function and a continuous function that is added to guarantee the sufficient smoother of the so-named remaining displacement function at the boundaries, in this research, a modified Fourier series were used, a generalized procedure solution was developed using Ritz method combined with the imaginary spring technique. The influences of many design parameters such as angles of layers, aspect ratio, thickness ratio, and ratio of initial in-

The ground state proton, neutron and matter densities of exotic ¹¹Be and ¹⁵C nuclei are studied by means of the TFSM and BCM. In TFSM, the calculations are based on using different model spaces for the core and the valence (halo) neutron. Besides single particle harmonic oscillator wave functions are employed with two different size parameters  B_c and B_v.  In BCM, the halo nucleus is considered as a composite projectile consisting of core and valence clusters bounded in a state of relative motion. The internal densities of the clusters are described by single particle Gaussian wave functions.

 Elastic electron scattering proton f

This study will first present a series of striking similarities between the imperial Japanese predicament in China and the contemporary U.S. quagmire in post-Saddam Iraq. Second, the study will provide a theoretical perspective on why the two cases share such commonalities. Third, the study will explore the implications of the perspective to international politics, with a focus on the future of the U.S. hegemony. The study is based on the basic understanding that the developing world across regions today has continued to suffer the ongoing single macro-historical process consequent upon the breakdowns of empires as the once-predominant organizational mode of human societies. The analysis argues for the central importance of a stable

The aim of the research is to provide an analytical study to promote financial inclusion in Iraq by clarifying the opportunities and challenges of the economic and demographic situation in Iraq, studying the structure of the financial system and introducing non-bank financial institutions operating in Iraq, and using the descriptive approach. Analytical in the study of the phenomenon of research, the research reached a number of conclusions, the most prominent of which were:

• Iraqi society is a young society.
• The majority of the population is 70 percent. They live almost in urban areas.
• The coverage of bank branch networks is concentrated in only four provinces, leaving other provinces outside financial