Abstract :

The Aims of this research is to describe the concept of risk, its type and method of measurement, and to clarify the impact of these risks on the expected cash flow statement and the preparation of the target cash flow statement that takes these risks into consideration. Because the local economic environment is exposed to many risks, Therefore, this list will be predictive, which will help the economic unit to make administrative decisions, especially decisions related to operational, investment and financing activities. Therefore, the research problem is based on the fact that most of the local economic units are the list of flows According to the actual basis and not according to the discretionary basis (bud

This research aimed at focusing on the importance of the preparation and execution of agricultural projects in Iraq. This research also focusing on the requirement for investment in various and integrated agricultural projects based on appropriate technical and economical basis.

                The research demonstrated the following: specifying and preparation of the project, determining feasibility and principles, aspect outlines economical analysis, implementation stages and economical rate of return.

            The research arrived at conclusions that the project ideas are determined by de

Turkey came back to the Middle East hardly after long disappearance
throughout its moderate regional policy, which put its in the middle of the
events it reverse its place throughout the regional references in the region,
the way of coming back was too difficult and hard, the internal Turkish
troubles and inhibitors coming together with the maintenance bonds that
forms great complex barrier.
But the great Turkish foreign policy represented by the foreign minister
Ahmed David Oghlu, can successfully pass these problems and as a result it
withdraw turkey both geographical and political to its neighbor after long
period of disappear, it new regional policies cancel the old impressions that
was still in the mind

Slurring Phenomenon And Throat Voices

The City of Ember is a very interesting novel that is although intended for young readers, have so many layers and messages that are misunderstood. In this research, both the novel and the film adaptation are studied with the intent to decode the warning messages that the novelist and the director tried to introduce to the audience. The research studies four vital messages; the first message is that history repeats itself for the novel has many allusions to the history of Jews and their painful holocaust and even goes back in history the days of Moses and the Exodus, the second message tackles the conspiracy theory that states nothing happens by accident and that everything is planned and connected hence comes the third message

   Thsst researcher problem of delays faced by researchers are all waiting to evaluate their standards by the experts who must take their views to extract the truth Virtual important step first step in building standards whatsoever, then the difference of opinion among experts about the paragraphs Whatever the scope of their functions, leading to confusion in maintaining these paragraphs or delete? Or ignore the views and opinion of the researcher to maintain the same? Or as agreed upon with the supervisor if he was a student? Especially if the concepts of a modern new building.
   Therefore, the researcher sought to try to find a solution to her problem to conduct an experiment to test building steps

Musicality is a fundamental feature of poetry that takes the interest of scholars and critics. Most poets rely on a variety of literary devices and techniques to bring music to their work like rhymes - words that appear at the end of lines in poetry - and on arranging words techniques in such a way to create a pseudo melody, which is achieved primarily by patterning (or repeating) certain sounds. Such a poetic rhetorical and verbal enhancer’s aspect represented ever since the beginning of the classical poetry has been manifested more evidently in Nali’s poetry. His poetry is marked with particular letters that have played a substantial role in the rhyming that rings like cymbals or jingle like internal elevated rhymes. Within a descr

It has been shown in ionospheric research that calculation of the total electron content (TEC) is an important factor in global navigation system. In this study, TEC calculation was performed over Baghdad city, Iraq, using a combination of two numerical methods called composite Simpson and composite Trapezoidal methods. TEC was calculated using the line integral of the electron density derived from the International reference ionosphere IRI2012 and NeQuick2 models from 70 to 2000 km above the earth surface. The hour of the day and the day number of the year, R12, were chosen as inputs for the calculation techniques to take into account latitudinal, diurnal and seasonal variation of TEC. The results of latitudinal variation of TE

Twelve N-(6-sustirured benzothanol-2-y1) succinamic acids and 3-(6-substitted benzonathol-2-y1)-carbamoyl propionyl chloride were synthesized in good yields from reaction of benzonathol2-yl)

Iraq was occupied by Britain and northern Iraq came under British control. After a clash of interests between Britain and the Kurds, the Kurds confronted the British occupation with a series of uprisings, the most prominent of which was the uprising of Sheikh Mahmoud al-Hafid, which inflicted heavy material losses on the British.