This research worked on identifying the effect of increasing the volume of indebtedness by companies listed on the Iraq Stock Exchange on the trading volume of those companies, and this research included some theoretical concepts related to both debt financing and trading volume, and it represents the research community of the joint-stock companies listed in The Iraq Stock Exchange (the banking sector). As for the research sample, it was deliberately chosen represented by companies with continuous trading without stopping, which reached 10 joint-stock companies, and the period of research was extended during the period 2011-2015, and a set of indicators and financial methods were used In measuring research v

يختبر البحث الحالي علاقة الأثر والارتباط بين إدارة المعرفة التنظيمية (المتمثلة قيادة المعرفة، تنظيم المعرفة، عمليات المعرفة، ثقافة المعرفة، تطبيق المعرفة، تقاسم المعرفة) ومتغير (رأس مال الزبون) في مجموعة من المصارف الأهلية في محافظة النجف إذ تمثلت مشكلة الدراسة بمدى دور إدارة المعرفة في هذه المصارف فضلاً عن الزبائن الذين يتعاملون معها، وقد استخدمت استمارة الاستبيان كأداة رئيسة لجمع البيانات إذ تم تو

   This research deals with the financial reporting for non-current assets impairment from the viewpoint of international accounting standards, particularly IAS 36 "Impairment of non-current assets." The research problems focus on the presence of internal and external indicators on impairment of non-current assets in many of companies listed in Iraqi stock exchange. So it is required to apply IAS 36 to reporting for the impairment loss of assets since this impairment impact certain financial indicators. These indicators help users in their decision-making and forecasting future financial situation and the ability of the company to achieve future profits or maintain current profits. The research aims to shedding lig

The search in these subjects makes an importanl accomplishment in the study of the scientific life in that (era)   specialy what the wonen had from a scientific and social level in that(age) the studies of the scientestis which were brilliant in the this era never hed the same as the first scientests . because of the common mistakes toward some resesrchers

The study aims to examine the reality of preparing the Arabic language teacher for non-native speakers by presenting the experience of the Arabic Language Institute at the International University of Africa. Thus, it addresses the following questions: How is it possible to invest the long scientific experiences in proposal and experiment preperations to qualify Arabic language teachers for non-native speakers? What is the reality of preparing an Arabic language teacher at the Institute? How did the Arabic Language Institute process teacher preparation? What are the problems facing the preparation of the Arabic language teachers and the most important training mechanisms used in that Institute?What problems faced the implementation of the

يهدف البحث إلى تحضير سلسلة من معقدات العناصر الانتقالية ثنائية التكافؤ(المنغنيز, الكوبلت, النيكل, الخارصين ‏والكادميوم) مع المركب الجديد(‏KL‏) والمشتق من تفاعل ثنائي كبريتيد الكاربون و المركب الوسطي (‏HD‏). شخصت ‏المعقدات ذات الصيغة العامة[‏M(L)2‎‏] بواسطة طيف الرنين النووي المغناطيسي البروتوني والكربوني للمركب الجديد ‏وقياسات الأشعة تحت الحمراء والطيف الإلكتروني ودرجات الانصهار و التوصيلية المولارية و ت

The current paper aims to study the different forms by which the theme of labyrinth imposes itself as a preferred narrative structure in the novels of the French writer Patrick Modiano. Theoretically speaking, the current research paper will limit itself to the theoretical framework of the textual poetics which relies on the study of literary texts without paying much attention, neither to the context, nor to the life of its author. The analysis of the strong and varied links that Modiano's novels establish with labyrinth represents a field which has not received adequate attention by the critical studies dedicated to this French writer. As it will be shown throughout the current paper, Modiano views labyrint

يهدف البحث الحالي إلى دراسة تأثير المناخ التنظيمي لشعب الرياضة المدرسية في اقسام الانشطة الرياضية على مدرسي التربية الرياضية لأهمية المناخ التنظيمي لما يمثله من الخصائص والسلوكيات التي يتأثر بها العاملون التي قد تتباين من مكان لآخر والبيئة الجغرافية وثقافتها النوعية وذلك باستخدام المنهج الوصفي ولتتحقق من خلال الدراسة الميدانية, يتمثل مجتمع البحث الحالي من مدرسي التربية الرياضية في مدارس محافظة بغداد وال

The facilities layout are among the most important of the most influential factors in the efficiency of the production system, and represents the systematic layout of the various work centers, tools, persons, and other auxiliary services within the factory. Careful selection of the technique that would be used in Re-layout, represents an important step in reaching to the optimum layout that keeps on reducing handling costs and reduce unnecessary movement of materials, as well as the regularity and functioning of the flow of materials through the facilities. The research aims to propose a new layout of (Al-M'ammon Factory / The General Company for Vegetable Oils Industry), and then re-layout according to the new propose layout by using of te