The study aims to measure the impact of reporting on value creation on the earnings quality of the economic unit by presenting and discussing the conceptual aspects of the value creation process through multi-capital and the importance of reporting it in Iraqi private banks in addition to presenting and analyzing the concept of profit quality and its measurement models. Therefore, the checklist prepared for this purpose was used based on previous studies related to the subject in order to determine the level of reporting of the research sample banks by analyzing the content of the annual reports of those banks as well as adopting the Tobin's Q scale to measure the value of the economic unit and then using some statistical models to

The aim of this study was to isolate and identify the cyanobacterium Scytonema hofmanni Var. calcicolum from the domestic drinking tanks as a new record in Iraqi drinking water. Scytonema hofmanni var. calcicolum, a filamentous freshwater cyanobacterium (blue-green alga). This alga was isolated from the walls of the domestic plastic water tanks in Al- karkh/ Baghdad city on July 2014. The sampling was performed by collecting three samples from this tanks, the three examined samples microscopically revealed the dominance of this cyanobacterium as unialgal in the studied samples. The results showed this alga has the ability to tolerate high temperature up to 42 Cº and very low light intensity inside the tanks which up to 10 μE/m²/s.

     The General Company for Iraqi Cement is regarded as one of the companies that contribute to support the Iraqi economy. It contributes to provide the material of cement which fulfils the consumer and investment need in the markets in competitive prices and not to resort to the importing of the cement from abroad. That would save a great share of the purchase parity of the poor sectors of society. The estimation  of production function will contribute to putting the company.

The application functions of  the standard production of  benefit critical to clarify the actual relationship between production & its components, & allow to clarify the i

Centric study on the interest of the Directorate General of Training and Development / Ministry of Electricity to consolidate the concept of process and enhancement of knowledge in the areas of organizational change، it reached a sample of the study (44) people who are highly heads of departments، technicians and administrators in different sections of the Directorate and by using the correlation coefficient (Spearman) & coefficient of simple regression been tested correlations between variables and the impact of the study، as has been reached to integrate the role of cognitive processes with the areas of organizational change and relationships that were significant at the level of overall dimensions and subsidiary organs.

 The aim of this research is to identify the extent to which the Conventional and Islamic banks are committed to implement the requirements of the corporate governance in its financial reports. In addition to its commitment to transparency and clarity in dealing with the shareholders and stockholders to protect their interests and to determine the impact of the commitment of the corporate governance on assessing the financial performance of the conventional and Islamic banks that participate in Bahrain Stock Exchange.

Abstract search seeks to clarify the role and the importance of financial and fiscal policy adopted by the Iraqi Government during the years (2015 – 2018) to meet federal public deficit, as the Iraqi economy to shocks from falling global oil prices and terrorist attack ISIS, so the State budget suffered from a severe lack of income as a result of its reliance on revenues from selling crude oil and in return the high proportion of public expenditures. Especially military to counter these attacks that by studying the results of the implementation of budgets and analysis and statement Causes of disabilities and assessment of these policies and procedures imposed by the International Monetary Fund. the research aims to show how increased g

The research aims to measure the net nominal protection coefficients for the products table eggs and poultry meat and the extent of its impact on domestic production volume for the period of 1990- 2013 has been the use of mathematical formulas simplified in the calculation of the transaction process with a view to the extent of support and protection offered by the state pricing policy for products Resources Sector Animal in Iraq and reach search Highlights and most important, there are volatile price state policy with regard to eggs and poultry meat, as it ranged net nominal protection coefficients between the larger and less than the right one, which means that values are unstable to support local producers or consumers, and can be The

A band rationing method is applied to calculate the salinity index (SI) and Normalized Multi-Band Drought Index (NMDI) as pre-processing to take Agriculture decision in these areas is presented. To separate the land from other features that exist in the scene, the classical classification method (Maximum likelihood classification) is used by classified the study area to multi classes (Healthy vegetation (HV), Grasslands (GL), Water (W), Urban (U), Bare Soil (BS)). A Landsat 8 satellite image of an area in the south of Iraq are used, where the land cover is classified according to indicator ranges for each (SI) and (NMDI).

The life insurance companies need a sound system to use it in selecting Insurable risks so they can avoid or reduce possible losses that may be insured to a minimum levels , But the application within IRAQI INSURANCE  COMPANY reflects that it still depends on a traditional ways in the procedures used to select that risks .

                 This  research represents an attempt to put acceptable suggestions about developing a system for selecting insurable risks which used now by iraqi insurance company by recognizing the risks of life insurance , determining kinds of risks which can difined as normal and upnormal risks , rectification of the

Thermal properties of soils are important in buried structures contact problems. Although laboratory is distinctly advantageous in measuring the thermal conductivity of soil under ideal condition, given the ability to simulate relatively large-scale in place of soil bed, the field thermal conductivity of soil is not yet commonly used in many types of research. The use of only a laboratory experiment to estimate thermal conductivity may be the key reason for overestimation or underestimation it. In this paper, an intensive site investigation including field thermal conductivity tests for six different subsoil strata were performed using a thermal probe method (TLS-100) to systematically understanding the effects of field dry density, water c