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

The tourism industry, with its two sides (recreational and religious), is one of the important investment fields in Iraq, it is represented Iraq as the second economic source after the oil sector. So a need for serious efforts to develop the tourism sector and maintain its sustainability. This paper will be one of the important contributions in this field; the paper aims to explore the extent of the impact of the sustainable strategy on the level of overall performance in the Iraqi tourism sector. The field of research was some Iraqi tourist institutions at Iraqi tourism, Which covers the field of study on the one side, and can be studied on the other side, for the developing study methodology and organizing its main parts, the research pap

This study was conducted with the Iraqi Pin-tailed Sandgrouse (Pterocles alchata). For this purpose, five adult birds weighing between 195–250 g were dissected and the spleen was removed. The organs were placed in 0.9% normal saline and fixed in 10% formalin and then preserved in 70% alcohol. Histological sections were prepared using the paraffin wax method, which involves several steps: Dehydration, clarification and embedding. The present results show that the spleen is surrounded by a capsule of connective tissue containing collagen fibres and smooth muscle. A series of connective tissue trabeculae extend from this capsule and penetrate the parenchyma of the spleen. The parenchyma consists of two main regions: the white pulp an

This study was conducted with the Iraqi Pin-tailed Sandgrouse (Pterocles alchata). For this purpose, five adult birds weighing between 195–250 g were dissected and the spleen was removed. The organs were placed in 0.9% normal saline and fixed in 10% formalin and then preserved in 70% alcohol. Histological sections were prepared using the paraffin wax method, which involves several steps: Dehydration, clarification and embedding. The present results show that the spleen is surrounded by a capsule of connective tissue containing collagen fibres and smooth muscle. A series of connective tissue trabeculae extend from this capsule and penetrate the parenchyma of the spleen. The parenchyma consists of two main regions: the white pulp and the re

The ability of insurance companies to achieve goals depends on their ability to meet customers' requirements, and this requires them to identify target markets and respond to needs and wishes of the markets, the skill is to convince the company to operate what is in the interest of the customer if he is convinced the customer service provided to him, he would repeat to deal with, and where the cost of maintaining existing customers is less than the cost of attracting new customers, the insurance companies that is working hard to maintain their customers, the more customer satisfaction with the services provided has increased loyalty and weakened the ability of competitors lured.

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Care and attention to the structure in the sixties of the last century replaced the mark, and if the structure of Ms. pampered in research and studies, it has become the mark is also a spoiled lady .. But the relationship between the structure and the mark was not a break and break, but the relationship of integration, His themes are structural analysis, and these are intellectual themes that can not be surpassed in contemporary research, especially since semiotics have emerged from the linguistic inflection.

We have tried to distinguish between text and speech, which is a daunting task, as it seems that whenever the difference between them is clear and clear, we come back to wonder whether the text is the same discourse, and is

As a result of creative accounting, many firms in the Iraqi stock market are able to achieve two very significant goals: first, to boost the market value of their shares and thus gain the biggest trading volume in shares, and second, to lower their earnings in order to decrease the tax burden. First by growing its profits, then by evading taxes and denying the state its right to its money. Using this research, we hope to demonstrate how financial institutions that use innovative accounting tools in the preparation of their financial statements impact trade activity. Trading volume is critical to accurately forecasting stock price patterns, allowing investors to maximize their wealth. So, without accounting information, the financial