Praise be to God, and may blessings and peace be upon the Messenger of God, his family and companions, and from his family and after ...
It is the right of every nation to be proud of its heritage, science and civilization among the nations, taking pride in the efforts of its construction and the keenness of its scholars and dedication to serve their nation and their history, and from the great sciences that boast and honor our great nation and distinguish it over others the science of attribution and the preservation of the novel over generations and ages. The novel is preserved from the plagiarism of the nullified, the excess of the deceitful and the liars, and the science of isnad from religion as the scholars said, and without the

The objective of this study is to determine the sources of growth of the cement industry in Iraq for the period 1990-2014 and to indicate the nature of the technological progress used in it. To achieve this objective we have built an econometric model, by adapting the production function constant elasticity for substitution, using multiple regression, and enforcement, SPSS program, and using the ordinary least squares method (OLS). The results showed that quantitative factors (labour and capital) are the main sources of growth the cement industry in Iraq, and the qualitative factors (technological progress) did not contribute effectively to achieve this growth. And that the production techniques adopted in the cement industry in

Abstract

              The current research sought to demonstrate the effect of material flow cost accounting on reducing products through the application of material flow cost accounting technique, which works on the optimal utilization of materials and energy and the reduction of environmental impacts.The research aims to clarify the knowledge foundations for material flow cost accounting, in addition to studying the material flow cost accounting technique that helps reduce the cost of products and make them environmentally friendly. To achieve this, the research relied on the descriptive approach with regard to the theoretical aspect of the resea

This research is seeks to state the role of Green Human Resources Management Practices and their dimensions (Green Employment and Selection, Green Performance Assessment, Green Training & Development and Green Compensation and Stimulation Systems) in strengthening the Strategic Positioning in the Nongovernmental Hospitals in Erbil city, and aims to analyze the relationship between Green Human Resources Management Practices and Strategic Positioning and to show the impact of Green Human Resources Management Practices in determining the Strategic Position.

            It is depended on a questionnaire as key tools for achieving data, as designed on

In accounting studies, more than one method is used to measure income and balance sheets elements. One of these methods is called the fair value, which use to determine the assets and liabilities ad it includes the benefits or self-satisfaction ability. This paper aims to focus on the importance of fair value as a basis of accounting measurement and its effects to achieve the relevant characteristics by using the equation is used by (Kythreotis) in his research, And Also , Editing this equation depending on the financial data and information of Iraqi Banks as a case.

The right to property is one of the most prominent and most important of the fundamental rights that the individual enjoys, whether national or foreign, both of them have their own private property that may not be affected except for the requirements of the country's economic development or what is known as the public benefit, and the Iraqi legislator did not specify what is meant by the removal of foreign investment. Of the bilateral international agreements (BITS), as it determined its terms and methods, the properties of foreign investors may be expropriated in a direct and indirect way.

This research aims to study the influence of organizational power on the achievement of entrepreneurship for business organizations. It is an analytical study of the views of a sample of managers in the Iraqi Ministry of Education. The research highlights the contribution that can be made from the knowledge of the theory of business organizations in achieving organizational success. The organizational power of the organization contributes to achieving entrepreneurship in the business environment and achieving a competitive position in the work environment. The research dealt with two variables: the first is the independent variable, the organizational power in its dimensions (Expend Power, Structural Power, Prestige Power). And t

The influence of culture on accounting systems and practices, including financial reports and accounting information through the values ​​identified by Gray and derived from social-cultural values, and the four accounting values ​​were derived from generally accepted accounting principles represented by (Conservatism, Uniformity, Secrecy, and Professionalism). Important and significant in maximizing financial performance, and measuring the extent of the role of these values ​​in improving financial performance through attention to the values ​​of accounting culture, this research

This research –paper tack les some of matters relating to marriageability of the young man who has not attained discretion. the aim of this study is to highlight the religious precepts concerned. the religious missive to this effect reads; ''all praise be to Allah ,lord of the world ;I witness that  there is no god but Allah, the sole and only, to him all creation is attributed. He taught man with pen, and all that he does not know, so exalted is he, and I witness that Mohammed is his servant and messenger, the master of all messengers and the seal of all prophets who was entrusted with a message of march to all mankind. May the blessings of Allah be to him, his household and companions. Until the day of Judgement. "this missive i

In the name of God, praise be to God, and prayers and peace be upon the best of God’s creation, Muhammad bin Abdullah, and upon his family and companions, and from his family:
And after:
     He saw from verbs that transcend one effect if it is visual and to two effects if it is heart and this action has several strokes and it is an awareness of the sense and illusion and imagination and reason and in addition to that it has many meanings dealt with in the glossary books and as for what the verb included in the audio studies it is the explanation and deletion and slurring The heart of my place. As for what the grammatical studies included, it focuses on one or two effects according to its l