The analysis of the orientations of Iraqi art commodification contributed to the discovery of deliberation, which was founded in the deliberative discourse in the trends towards commodification in the Iraqi art, since the important transformations in social structures and relations produced a dictionary with new vocabulary and tools that replaced the traditions and norms that have been in circulation for a century. Deliberation and commodification have become more prevalent in the mechanics and trends of the art where the pace of change is becoming increasingly frantic towards the market. The general market for art constitutes one of the most effective phenomena within contemporary art, that there has been a proliferation of sales auctio

This paper deals with aesthetic and a sitting position in contemporary Iraqi sculpture and studied this situation, an analytical study to reveal how to employ them in aesthetically pleasing work of art has been research in a sitting position to a lack of technical library for such research, this study includes four chaptersChapter I contains the research problem and its importance in terms of the released address and its objectives in the detection of this situation, how to employ the HDL research is to detect how the aesthetic of the Employment sit position and limits Find business is bronze and stone-dimensional exclusively carried out from 2000 to 2009 AD.Chapter II included the Framework theory and previous studies and with three Inv

The research addresses the role of the digital economy in the growth of the Iraqi economy during the period from 2010 to 2022. The research is based on the hypothesis that the digital economy has become one of the primary growth drivers worldwide and has a close relationship with economic development. Therefore, the digital transformation in Iraq can accelerate bridging developmental gaps with other countries.

It has become evident that the Iraqi economy suffers from structural imbalances for various reasons, hindering economic growth. These reasons include political and economic factors, as well as the absence of a well-thought-out policy to promote the agricultural sector, which is considered one of the fundamental sectors capa

يُبحر هذا البحث في أغوار نظام تنظيم التجارة الإلكترونية في العراق رقم (4) لسنة 2025، بوصفه تشريعاً استُحدث ليكون جسراً تعبرُ من خلاله الأسواق من نمطية المعاملات التقليدية إلى آفاق المنصات الرقمية العابرة للحدود، ويستقصي البحث بعينٍ ناقدة تلك الهفوات المفاهيمية والتنظيمية التي اعتلت صياغات النظام، لا سيما في اجتراح تعاريف دقيقة للتجارة الإلكترونية والتاجر الإلكتروني، فضلاً عن ارتباك ملامح نطاق السريان، ومتا

تعرض الاقتصاد العراقي إلى صدمات نقدية شديدة بسبب الظروف السياسية والاقتصادية غير المستقرة والمتمثلة بشكل أساسي لخوض العراق حرب طويلة الأمد مع إيران في الثمانينات وحربين مدمرتين مع الولايات المتحدة الأمريكية فضلاً عن فرض الحصار الاقتصادي طيلة ثلاثة عشر عاما ً .

وتهدف هذه الدراسة إلى قياس وتحليل الصدمات النقدية التي تعرض لها الاقتصاد العراقي في فترة الثمانينات والتسعينات وبداية هذا القر

Derivational word formation process is one of the most substantial linguistic procedures that solves many problems in the translation of the language new vocabulary and helps to comprehend the smallest language component that not simply semantically and structurally explain the elements  of both Russian and Arabic but also enables translators to comprehend the derivational method procedures of both languages. It also reveals the structural aspects of translation equivalences, cognitive and semantic foundations of translation. The rapid development of languages and the appearance of a new vocabulary like ṭabaʿa "print → ṭābiʿat "printer", kataba "to write" → kātib → kātibat, rafaʿa "to raise" → rāfiʿat "a crane" d

The research has  focused on accounting for marketing risks faced by banks because they are exposed to a high level of risk as a result of their great utilization of financial instruments, which may make them liable to insolvency or bankruptcy and collapse, and accordingly to major economic crises. Therefore, banks are required to manage (reduce) risks so as to prevent them. As Iraqi banks don^'t manage these risks according to modern methodology of using derivatives, as well as lack of both the standard accounting system for banks and the Iraqi accounting criterion (standard) No. 10 to an obvious methodology for these risks identification, classification, hedging and disclosure, the researchers was prompted to concentrate

With the twenty - First century, It becomes clear to us that for 110 years the Japanese - Chinese relations have been witnessing big radical events and developments. ( we take the year of 1949 as the starting date for this relations). In order to prove hypothesis the study divided in to four chapters. - The first chapter deals with explaining the factors of the subject of the Japanese - Chinese relations which described as Indirect threat and aggressive relations from Japan to China after the Second World War by Japanese entering in the American world strategy, in order to destroy the communist china's system which decleard in 1949, because the united states understood that the new system in Beijing could threat American's Interest

In light of the increasing importance of interim financial statements they provided these lists of information that enables users of accounting information to make wise investment decisions and predict the company's activities in light of changes the updated rather than wait until the end of the year and accessing information provided by the annual financial statements. In light of this research has come to the most important set of conclusions the adoption of interim financial information has been audited by the external auditor to the availability of basic qualitative characteristics in the accounting information contained in the (appropriate and timely manner, reliability and comparability) and this in turn leads to the impact on reli