The study aimed to show the concept and importance of accounting Conservatism, Persistence and volatility of earnings of companies listed in the Iraqi market for securities have been selected 35 companies for the period between 2013 to 2107 used the scale of book value to market value to measure the Conservatism while the current profit regression model was used to measure future profits Eviews 9 was used for the purpose of testing the two hypotheses. The results of the study found that there is a statistically significant relationship between accounting Conservatism and Persistence of earnings. The relationship is inverse with no statistically significant relationship between Conservatism and earnings volatility.

The study aims to verify the independence of auditors working in companies and offices of the Iraqi audit, and measure the level of accounting conservatism in the financial statements of banks and insurance companies listed on the Iraq Stock Exchange, as well as a statement after the independence of the auditor on accounting conservatism in the financial statements of banks and insurance companies listed on the market Iraq Stock Exchange, as it has been measuring the independence of the auditor using the survey form was auditors working in the Iraqi audit firms were measured the level of accounting conservatism for companies sample using a form( Basu) was a statement after variables through the use of statistical models in a mann

The research aims to show the effect of some short-term debt instruments (central treasury transfers, cash credit granted to the government by commercial banks) on the production of the wheat crop in Iraq, through its effect on money supply during the period (1990-2018), As the study includes two models according to the statistical program (Eviews9), the first model included measuring the effect of short-term debt instruments on money supply, and the second measuring the extent of the money supply's impact on Wheat crop production, as the results of the standard analysis showed that the short-term debt instruments used in the model were Significant effect on wheat crop production indirectly through its effect on money supply, As

چکیده

کشورعراق مرزهای زمینی ایران دارد که علاوه بر این ، مشترکات وروابط متعدد اقتصادی ،سیاسی، فرهنگی ودينى ميان هر دو ملت می باشند . عراق بعلت موقعیت جغرافیایی ونزدیکی به ایران سهم بیشتری برای ورود واژه های فارسی به لهجه ی خود داشت ، علاوه بر این رویدادهای سیاسی متقابل قدیم و جدید میان دو کشور سبب ورود بسیاری از لغات فارسی به لهجه ی عراقی شد که کاربرد این لغات هم اکنون در لهجه ی عراقی آشکار است ، ای

هدف البحث إلى التعرف على علم الأحياء عند الإمام علي (عليه السلام). اشتمل البحث على أربعة محاور رئيسة. المحور الأول دار حول خطبة للإمام علي (عليه السلام) يذكر فيها ابتداء خلق السماء والأرض وخلق آدم. كما جاء في المحور الثانى التعرف على قول الإمام علي في خلق الأرض وأدم (عليه السلام). أما المحور الثالث أشار إلى قوله في صفة خلق الإنسان. كذلك استعرض المحور الرابع قوله الإمام علي في خلق أصناف من الحيوان، حيث يصف الإمام عل

تعد التجارب المختبرية من أهم الوسائل التي تمكن من فهم خصائص المواد الكيميائية وسلوكها، كما إنها الوسيلة الوحيدة لتحضير المركبات الكيميائية المختلفة. وقد أدى تطور التكنولوجيا في الوقت الحاضر إلى إستخدام أدوات وأجهزة قياس في المختبر مكنت من زيادة دقة نتائج التجارب وسرعة الحصول عليها. أن تفعيل المختبر وإجراء الأنشطة العملية يمكن أن تحقق عدة أمور منها : 1- تُنمي في الطالب مهارات التفكير العلمي ( الملاحظ

مشكلة البحث:- تواجه المجتمعات العربية في المرحلة الراهنة ,تحديات كبيرة تستهدف الشاب العربي ،والتأثير عليه في الجوانب الاجتماعية والتربوية والثقافية والاقتصادية والأمنية والسياسية ولغض تسليط الأضواء على هذه الجوانب ولاسيما الجانب الاجتماعي،من هنا تبرز مشكلة البحث الحالي في التعرف على توقعات الشباب العربي لمشكلاتهم الاجتماعية في المرحلة الراهنة .

أهمية البحث:-

Importance of the research:
The importance of any educational or scientific research through its intellectual arena of facts supply the individual and society, Supports Knowledge and Science Group, which raised will be locked in these topics in the future.
This research seeks to shed light on the image and the role of women and men in the books of the Arabic language in primary education (primary), To illustrate the negative effects of the phenomenon of sexism in textbooks, And its negative impact on emerging, And stay away as much as possible about the distinction between the sexes in the roles and qualities in textbooks traditional stereotypes and remove that put both sexes templates hinder the development of the individual and t

The research aims to measure the impact of the quality of the audit on the Earnings Quality, for a sample of private joint stock companies listed on the Iraq Stock Exchange, as the research sample included (14) private and listed joint stock companies in issuing their financial statements for the period from (2010-2018), as well as companies The audit offices in charge of auditing these companies, which number (18) companies or an audit office, and the research relied on two main models for measurement, as the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of its impact on the dependent variable represented in the Ea

First: People’s need for advocacy:

Calling for a legal necessity for all people, regardless of their races, colours, tongues, and culture, to explain the truth, spread fear, bring benefits, ward off evil, regulate a person’s relationship with his Lord, and his relationship with creatures, so that he knows his money and what he owes.

All of creation is in dire need of the call to God’s religion with insight due to their inability to reach out to goodness, righteousness, guidance, and success on their own. Man is limited in thinking in this universe, limited in his resolve, unable to know what will improve his affairs in the two worlds. His need for religion is one of the necessities of his life, and one of the comple