The research aims to reveal the role of financial analysis in rationalizing the investor decision on the Iraqi stock Exchange market, by studying the relationship and impact techniques and methods of financial analysis on the decisions of investors in the market. The most important techniques and methods discussed in this study were: analysis (financial ratios analysis, comparison of financial statements analysis, cash flow statement analysis) for companies listed in the Iraqi stock Exchange market. The researcher adopted the analytical descriptive method which depends on the collection of data on the phenomenon and its interpretation. The questionnaire wa

اثر التواجد العسكري الامريكي على النظام السياسي في العراق

      اهتمت المجتمعات العالمية في الآونة الأخير بفئة الأطفال ، ورعاية الطفولة وذلك لما لها من أهمية كبيرة في مستقبل المجتمع ، وتنميتة وتقدمه . لأنها يعتمد عليها في تقدم وتطور المجتمع فـي جميع المجالات الاقتصادية والاجتماعية والثقافية . ومن هنا ارتبطت الطفولة بالحياة برباط عضوي فالأطفال براعم الحياة ومع هذه البراعم تستمر الحياة لذلك اهتمت دول العالم بوضع البرامج وعقد المؤتمرات من اجل النهوض

This research aims to study and analyze the reality of monetary policy and financial sustainability in Iraq through either a descriptive or analytical approach by trying to link and coordinate between monetary policy and fiscal policy to enhance economic sustainability. The research is based on the hypothesis that the monetary policy of Iraq contributes to achieving financial stability, which improves economic sustainability by providing aid and assistance to the state to reduce the budget deficit and exacerbate indebtedness. The author used the monetary policy indicators, the re-deduction of Treasury transfers by the central bank and the money supply, and financial sustainability indicators, including the public debt indicators and the

يستهدف البحث الحالي التعرف إلى 1 .بناء مقياس سمات الشخصية المفضلة لدى معلمي ومعلمات التربية الخاصة في العراق من وجهة نظر ذوي اإلختصاص والعاملين في هذا المجال. 2 .مستوى توافر سمات الشخصية المفضلة لدى معلمي ومعلمات التربية الخاصة في العراق من وجهة نظر ذوي اإلختصاص والعاملين في هذا المجال. 3 .داللة الفروق اإلحصائية في سمات الشخصية المفضلة لدى معلمي ومعلمات التربية الخاصة ً في الع ارق من وجهة نظر ذوي اإلختصاص والعا

Seasonal variations of the species composition and abundance of Cladocera were studied in two stations at the end of the Tigris River and one station at the confluence of the Tigris with Euphrates area, at the beginning of the Shatt Al-Arab River in Al-Qurnah North of Basrah Province, from October 2015 to August 2016. Samples of zooplankton were collected by plankton net 100-µm. mesh size. The population density of Cladocera ranged between 1 Ind /m³ during summer and 211 Ind./m³ during winter at station 1 (Al-Jewaber Bridge). A total of 16 species of Cladocera belonging to 12 genera were recorded in the study. The average density of Cladocera ranged from 23.2 ind./m³ at Station 2 (Hamayon Bridge) to 53.7 Ind./m³

The present study involves experimental analysis of the modified Closed Wet Cooling Tower (CWCT) based on first and second law of thermodynamics, to gain a deeper knowledge in this important field of engineering in Iraq. For this purpose, a prototype of CWCT optimized by added packing under a heat exchanger was designed, manufactured and tested for cooling capacity of 9 kW. Experiments are conducted to explore the effects of various operational and conformational parameters on the towers thermal performance. In the test section, spray water temperature and both dry bulb temperature and relative humidity of air measured at intermediate points of the heat exchanger and packing. Exergy of water and air were calculated by applying the exergy

The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in  many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obt

The  insect is diagnosed and named by the National Center of Biotechnology Information (NCBI), USA as the Mint leaf Beetle Chrysolina herbacea alnadawi (Duftschmid, 1825), (Coleoptera: Chrysomelidae). The diagnosis was performed depending on the DNA analysis by 73% similarity with Chrysolina herbacea (Duftschmid, 1825) sequence, In the present study. It is recorded as a new insect pest on mint plant Mentha  puleguim (L,1753) (Lamiaceae). DNA analysis confirmend that it is recorded for the first time in Iraq and the Arab world as well as the Middle East. Those insects were observed initially during August 2017 in residential gardens of Al-Bonooq district in Baghdad / Iraq.

Experiment was conducted in Baghdad, three factor were used in this research included Two types of Plows included moldboard and disk plows which represented the main plot, Three forward speeds of the tillage was the 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 % in all of Vertical and Lateral Plowing Deviation, Practical and specific productivity, actual time for plowing one donam and appearance (goodness) of Tillage represented by the number of clods > 10 cm in silt clay loam soil with depth 22 cm were studied. the experiment was used Split – split plot design under randomized complete block design with three replications and Le