Abstract

     Oil is considered a commodity and is still an important and prominent role in drawing and shaping the Iraqi economic scene. The revenues generated from the export of oil are considered the main source of the general budget in cash flows.  

     Since the revenues consist of quantity and price and the latter is an external factor which is difficult to predict, The effect of any commodity on its price, which is proven in the theory of micro-economic, but it is observed through the research that the response is slow, which means not to take advantage of the rise in prices, by increasing the quantity exported, the result of several facto

In light of today's business world, who faces challenges and intense competition as a result of the rapid evolution of technical and informational, organizations had to respond to variables through the adoption of modern management techniques that reduce the effects of risks and activating the role of the internal control system in order to contribute to the early detection of risks and reduce the negative results expected .The research is to address the problem faced by organizations which still follow the traditional methods in the control activities, and the lack of knowledge of the management and their staff of the importance of the existence of risk management and internal control system takes into account these risks, and the limit

Railway right-of-ways, traditionally reserved for transportation, present significant potential for development as environmental and recreational spaces, particularly in urban areas. In the Municipality of Dora, the active railway line is crucial to the region's transportation network, yet the adjacent lands remain underutilized and could be transformed into spaces that benefit the community. The key challenge lies in balancing the operational integrity of the railway with the local community’s aspirations for green and recreational developments. This study aims to assess the preferences of local residents and key decision-makers regarding the potential development of the railway right-of-way in Dora. The goal is to propose sustainable so

The objective review is to inspect the involvement of Interleukin-6 (IL-6) in rheumatoid arthritis (RA) and to highlight the role of IL-6 and its variants in the pathogenesis of RA and response to anti-IL-6 agents. Several genetic and environmental risk factors and infectious agents contributed to the development of RA. Interleukin-6 is engaged in self-targeted immunity by modifying the equilibrium between T regulatory (T-reg) and T helper-17 (Th-17) cells. The evidences reported that IL-6 parti

This study aimed at an analytical comparison of the Internal Auditing Standards issued by the Institute of Internal Auditors (IIA) and the Guidance Manual for Audit Units issued by the Federal Audit Bureau to show the compatibility and differences between them and the possibility of applying the IIA standards to economic units in Iraq. The guideline was generally not covered by all the internal audit units. There is a lack of keeping pace with changes in internal auditing at the international level and there is a need to strengthen the Guideline on Internal Auditing Standards II A), which is characterized by the preparation of an internal document containing the objectives, powers and responsibilities of the internal audit work as well a

The development issue is considered as one of the most important matters of concern to governments, intellectuals and specialists in the contemporary world, especially in developing countries that are trying hard to move out of the afflicting underdevelopment domain to a brighter future and achieve the aspirations of those countries through organized planning which take advantage of available resources, whether material or humanitarian, in the best way possible.
The development process are taking place at multiple levels ranging from national to regional to local where the community is stimulated and excited for the cooperation, participation and preparation to perform planned change in the methods of thinking, acting and production.<

Community detection is useful for better understanding the structure of complex networks. It aids in the extraction of the required information from such networks and has a vital role in different fields that range from healthcare to regional geography, economics, human interactions, and mobility. The method for detecting the structure of communities involves the partitioning of complex networks into groups of nodes, with extensive connections within community and sparse connections with other communities. In the literature, two main measures, namely the Modularity (Q) and Normalized Mutual Information (NMI) have been used for evaluating the validation and quality of the detected community structures. Although many optimization algo

In this research, main types of optical coatings are presented which are used as covers for solar cells, these coatings are reflect the infrared (heat) from the solar cell to increase the efficiency of the cell (because the cell’s efficiency is inversely proportional to the heat), then the theoretical and mathematical description of these optical coatings are presented, and an optical design is designed to meet this objective, its optical transmittance was calculated using (MATLAB R2008a) and (Open Filters 1.0.2) programs

The purpose of the research is to identify the role of Islamic banks in facing the financial crisis in Iraq for the period 2012-2014, and highlight the various factors that contributed to the emergence of the financial crisis, as well as to identify the problems and challenges facing the Islamic banking business in Iraq and identify the reasons and find appropriate solutions, And the development of treatments to avoid the occurrence of such problems and overcome them. The main findings of the research are as follows,Islamic banks (the sample of the study) were affected by the global financial crisis indirectly, as the financial crisis turned into an economic crisis affecting the real economy, because the activity of Islamic banks is more