This research aims to show the most important approaches applicable in forming the accounting standards , the  importance approaches used to formulate local accounting standards & the  need to cancel or develop the unified accounting system in Iraq besides activate the local auditing & accounting standards council to issue accounting standards able to save the relevance & Reliable accounting information that serve the decisions of stockholders and others of stakeholders in the incorporate companies , especially the companies listed in the Iraq securities exchange , So this study based partially on analyzing the questionnaire form which has been designed to inquiry the specialists and experts opinion about the accoun

The Industrial Banks in most countries in the world plays an essential and vital role in developing the industrial sector due to its effective importance in the economic and social development. The research aims to study the ability of the Industrial Bank of Iraq to the growth and development of the mixed industrial sector companies through loans granted to them. In addition, the research seeks to study credit policies pursued by the Industrial Bank of Iraq to finance the mixed industrial sector companies. The data of the research has been collected from the financial statements of the Industrial Banks of Iraq  for the period 2007-2011, and by means of questionnaire distributed to a sample of the mixed industrial sector companies in

خضع فن التمثيل وتقنياته في العصر الحديث لانعطافات عديدة ومختلفة وجوهرية في بنيته العامة والخاصة لاسيما وان المنظرين والمخرجين والممثلين المحدثين على تماس وعلى حراك في خلق حساسية أدائية جديدة تنسجم ولغة العصر وحاجاته وإشكاله وأنماطه منطلقين في تنظير اتهم وتطبيقاتهم من نظم والسلوك البشري الخارجي والداخلي والاستفادة من ميادين الفنون الأدائية الأخرى كالرقص وفن البهلوان والمهرج والسيرك فضلا"عن استعارته الخ

عُـدّت الحُدود الأمريكيَّة ـــــ الكنديَّة بأنَّها أطول حدود في العالم بين دولتين، إذ بلغت (8891 كم)، وهذا الجوار الجغرافي ألزم البلدين بإقامة علاقات تعاون وتكامُـل عِبرَ تاريخ البلدين، ولذلك تـنـوَّعـت تِلكَ العلاقات ولا سِيَّما الاِقتصاديَّة والتَّعاون العسكري وما آلَ إليه من تأسيس حلف الشمال الأطلسي (الناتو), واشتراكها في الحرب الكوريَّة, فضلاً عن ذلك مسارات التَّعاون التجاري ومنح التسهيلات اللَّازِمة ل

The world has seen in recent years as a result of rapid changes in the information and communication revolution until his limbs became distant as if a small screen can be controlled at the touch of which resulted in a stunning advance in all areas of life button, these changes were not accompanied by all the positive development, but it has many drawbacks on humans resulted in many of the psychological, social, intellectual and cultural problems.

As it is the cultural alienation of the most important challenges faced by the community in light of the tremendous technological progress and rapid jumps that exceeded all expectations in addition to the economic, social and political changes experienced by the country led to the desire

This research deals with a very important subject as it tries to change the theoretical and scientific heritage and some professional rules adopted in the newsroom. Most media students have difficulties in writing news for press correctly. The researcher tries to identify the compatibility of what is published in local news agencies with professional and academic standards.
The research finds detailed editorial rules for a number of news formats which will play an important role in writing news for press easily, especially for the beginners and newcomers. Also, it discovers a new fact denying the beliefs of some researchers and writers in not having news conclusion in news edited according to the inverted pyramid pattern.
The re

The effects of temperature on an exotic aquatic snail Pomacea canaliculata  (Lamarck, 1819) collected from the Shatt Al-Arab intertidal zone were investigated. A series of laboratory experiments were conducted during the summer period of 2017. Individuals of new born snails hatched in the laboratory from adult snails were collected from Shatt Al-Arab intertidal zone, and subjected to five fixed temperatures: 15, 25, 35, 40 and 45 Cº, after short term thermal acclimation. The heartbeats (HB) were counted at each temperature level. The results showed significant  direct increase of HB from 15 Cº (19.8 HB/min) up to 25 Cº (76 HB/min) (P<0.05)  as well as from 25 Cº to 35 Cº (93 HB/min). At 40 Cº the snail HB

Givers of foreign Audit about Social Responsibility of Profit Organization. The recent time is charcterstically with big economic Organization activities, because there are many transactions between these Organizations and different financial markets development techniques.

This  encourgage business men to increase their efforts for investment in these markets. Because the Accounting is in general terms it represents a language of these Unions Activities and translate them in to fact numbers, for that there is need for Accounting recording for certain of these Organizations behavior and their harmonization with their Objectives.

In this respect the Audit function comes to che

The experiment was conducted to evaluate and performance comparison for moldboard and disk plows in central of Iraq in 2011. Three factor were used in this study included Two types of plows included moldboard and disk plows which represented main plot , three forward speeds of the tillage was second factor included 1.85, 3.75 and 5.62 km / h which represented sup plot , and three levels of soil moisture was third factor included 21 , 18 and 14 % to determined data actual plow depth , Practical productivity, Volume of disturbed soil, Field efficiency , Slippage percentage in silt clay loam soil with depth 22 cm were studied in the experiment Split – split plot design under randomized complete block design with three replications using