The purpose of the study is to analyze the extent of the impact of liquidity as an independent variable on profitability as an intermediate variable and the value of banks listed in the Iraq Stock Exchange as a dependent variable, as the research problem is summarized by the fact that most banks focus on profitability as a phased goal without focusing on maximizing its value as a strategic goal by enhancing the wealth of owners and shareholders. On the long term, the research community is represented by the banks listed on the Iraq Stock Exchange, while the research sample was deliberately chosen, which included three private banks such as Baghdad Commercial Bank, the Iraqi Commercial Bank and the Iraqi Investment Bank, an

     The objective of this study is to attempt to provide a quantitative analysis to the causes of unemployment  in Iraq and its mechanisms of generation, as well as a review of the most important  types of both visible and invisible unemployment, and an attempt to measure the disguised  unemployment  and analyze the causes. The problem of the research lies in the fact that the Iraqi Economy has been suffered  for  a long time although its characterized by abundant  physical and natural  resources, from the existence of the  phenomenon of unemployment  in the previous two types. Causing a lot of economic problems, represented by the great waste of resources and

Praise be to God who created the soul, perfected it, and inspired it with its immorality and piety. He says in His Noble Book: ﭤ Fajr: 27-30 Glory be to You, O God! O Lord, on whom I have chosen for You as a beloved from myself and the soul of the two worlds, may our master Muhammad be sacrificed for him, who enlightened the horizons with his introduction to enlightenment. It soon ends with the end of pleasure, which is the opposite of the pleasure of thought and meaning, as it is permanent and continuous, and from here we see that the Messenger of God, may God’s prayers and peace be upon him, urges us in various places to seek knowledge and fortify the soul and thought in a way that raises one’s status and protects him from the st

This research highlights one of the most important issues that have been controversial between Islamic schools, which is the duality of Intellect  and Revelation and the nature of their relationship, in two core points:

The first point: Could there be a real conflict between Intellect  and revelation? While the school of hadith view that this assumption is a rational assumption that does not real as long as the revelation is correct and the Intellect  is clear, and that what is claimed are due to other Intellect s, we find that the Ash’ari school adopts the saying that the real conflict may occur, but rather confirms its occurrence.

The second point: For whom is the priority, for the Intellect  or th

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

Research Hypothesis from the fact that kicks off the effect that agricultural production in Iraq plays an important role in overcoming the food problem and achieving food security, but he became far far away from the provision of sufficient quantities of food products and then securing the Iraqi consumer food basket by the challenges faced by the agricultural sector.
To prove the hypothesis research in its structure in three axes came, the first axis eating historical significance to the subject of food over time periods as well as to clarify the concept of food security, and the second axis touched on the most important challenges facing the agricultural sector in Iraq and prevent the achievement of food requirements for members of

كتاب : تركيز السلطة السياسية وهفوت وهج الديمقراطية

The Arab heritage is considered one of the treasures of the noble human civilizations, as it is a deep-rooted heritage, when the dawn of Islam dawned on the Arabian Peninsula, and when its conquests spanned,

تحتل الرقابة المالية والإدارية أهمية كبيرة في عمل المؤسسات وتمثل المرحلة الإشرافية فيها وتُعد من أهم عناصر العملية الإدارية، ويأتي دور الأجهزة الرقابية لضمان تقديم الخدمات للمواطنين، بأسرع وقت، وبأقل جهد وتكلفة. واعتمدت الدولة العراقية منذ تأسيسها على جهاز رقابي خارجي واحد هو ديوان مراقب الحسابات العام المؤسس بالقانون رقم (17) لعام 1927 الذي كان يمارس أعمال الرقابة والتدقيق المالي والحسابي للمصروفات والإير