The approval of the federal general budget in Iraq is one of the most important competencies of the legislative authority , Being one of the important financial and monetary policy instruments on which the state depends for its economic growth , Hence, the obstruction of the approval of the federal budget due to sectarian quotas, the absence of national interest, and the emergence of bargaining processes between political parties belonging to the regions and sectarianism , As well as the absence of economic plans and programs as a result of non-cognition and understanding of the nature of its supposed political system applied in Iraq and the absence of specialists would le

Background. Teaching quality in gymnastics is influenced by teachers' performance and attitudes, leading to increased functional creativity and psychological well-being. This, in turn, contributes to the success of the sports institution by enhancing the overall performance and overall well-being of the students. Objectives. The research aims to assess the psychological well-being and functional creativity of female gymnastics professors in Iraqi colleges of physical education and sports sciences, focusing on their level of well-being and the relationship between these factors. Methods. The researchers used a descriptive survey method to survey female gymnastics professors at 16 colleges in Iraq's physical education and sports science

Interleukins (IL-2 and IL-4) are increased in asthmatics and were reported to induce resistance to steroid therapy in some patients who fail to get benefit from glucocorticoids when used in full dose and for long period of time. In this context, the present study was conducted on Iraqi patients to provide additional laboratory mean, beside the clinical diagnosis, for the decision whether the asthma is steroid sensitive or resistant by monitoring the level of immunoglobulins, complement proteins and interleukins among asthmatic patients (steroid sensitive or resistant) and the possible contribution of other factors like age, sex and environments in the development of steroid resistance. A total number of 55 asthmatics and 28 normal subjec

This study aimed to clarify the legal provisions concerning the senses and their role in financial transactions, in the light of the definition of all the vocabulary presented by this study (senses - the definition of senses apparent: they are hearing - sight - smell - taste - touch) in the first section. The study deals with the second topic of the reference and writing denominator phrase and includes two requirements, the first requirement: the establishment of the denominator of the phrase, which has two branches: Section I: signal Akhras. Section II: Signal of the Spokesman.
 The second requirement is that writing takes the place of the phrase in financial transactions. The owners argue that the sale of the blind is correct a

Adopting a policy of attracting investments in all countries, whether developing or developed prevailed, especially after the global crisis, and this trend is imposed by considerations of political and development (urban, economic, and social) can be formulated as a rational policy to solve many problems related to patterns of urban growth, economic, social, and including the problem of housing. As the reality of the housing sector in Iraq will require the allocation of substantial resources to promote it by the research problem is the lack of financial resources and the inability of investments to meet the various requirements including the requirements of economic sectors, particularly in the field of housing, infrastructure an

Since I live in a society in which violence has become widespread, and killing among its own people flared up till they began to kill under the excuse of taking shelter, in these pages I would like to explain the status of taking shelter in the light of Islamic Law (Sharia), exploring scholars’ opinions in the legitimacy or illegitimacy of this issue according to the legal standards.
And, to acquaint people, and myself in the first place, with the true nature and the gravity of this issue; to expose it to those who are unaware of it; to remind those who are already aware of it. I would refute the fabrications, remove the suspicions which surround it untill it made the forbidden permissible; the wrong right. I would explain to those

This work studies the role of serum apelin-36 and Glutathione S-transferases (GST) activity in association with the hormonal, metabolic profiles and their link to the risk of cardiovascular disease (CVD) in healthy and patients' ladies with polycystic ovary syndrome (PCOS). A total of fifty-four (PCOS) patients and thirty-one healthy woman as a control have been studied. The PCOS patients were subdivided on the basis of body-mass-index (BMI), into 2-subgroups (the first group was obese-PCOS with BMI ≥ 30 and the second group was non-obese PCOS MBI<30). Fasting-insulin-levels and Lipid-profile, Homeostatic-model assessment-of-insulin-resistance (HOMA-IR), follicle-stimulating-hormone (FSH), luteinizing-hormone (LH), testosterone and

The research aims to highlight the role of accounting disclosure in raising the quality of tax settling accounts so as to enhance confidence between taxpayers (corporates) and tax authority, standing over companies commitment to take care of  their financial statements which are  prepared to the appropriate accounting disclosure of tax authority. It has been noticed that a good disclosure about the results of the activity leads to the acceptance of the tax authority to the results which are stated by the financial statements and the tax is linked on its bases.   The researcher depends on the deductive approach which based on Arabic and foreign references, books, researches, previous  studies,  scientific &nb

This study examines the relationship between the increase in the number of tourists coming to Tunisia and GDP during the period 1995-2017, using the methodology of joint integration, causal testing and error correction model. The research found the time series instability of the logarithm of the number of tourists coming to Tunisia and the output logarithm but after applying the first differences, these chains become stable, THUS these time series are integrated in the first differences. Using the Johansson method, we found the possibility of a simultaneous integration relationship between the logarithm of the number of tourists coming to Tunisia and the logarithm of GDP in Tunisia, and there is a causal relationship in one direc

This research aims to introduce the importance of electronic marketing and the extent of its impact on the quality of the insurance service in general, and the national insurance company in particular, and the advantages it can achieve, an increase in its competitiveness, as well as contributing to increasing the efficiency of the performance of the insurance company.

The research relied on the questionnaire form as a main tool for obtaining data and information by the 70 questionnaire questionnaires required for the field side of the research, as they were distributed and retrieved in full, and all of them are suitable for analysis. The sample .The questionnaire was designed with three axes, the first wa