The agricultural activity has a great significance in the all four dimensions of sustainable development. Firstly, the economic dimension which it contributes with the GDP, as well as, it is considered as an important source to attract the investment. Secondly, the environmental dimension which also contributes with conserving of the biodiversity, combating the desertification, and increasing the farmlands. Thirdly, for its role in the social dimension to achieve the food security, to eradicate the poverty, and providing jobs. Fourthly, toward the institutional dimension as well it is considered as a source that allows all people to participate effectively, and to exchange of the local and universal experiences and perspectives. For conf

In accounting studies, more than one method is used to measure income and balance sheets elements. One of these methods is called the fair value, which use to determine the assets and liabilities ad it includes the benefits or self-satisfaction ability. This paper aims to focus on the importance of fair value as a basis of accounting measurement and its effects to achieve the relevant characteristics by using the equation is used by (Kythreotis) in his research, And Also , Editing this equation depending on the financial data and information of Iraqi Banks as a case.

Nowadays, energy demand continuously rises while energy stocks are dwindling. Using current resources more effectively is crucial for the world. A wide method to effectively utilize energy is to generate electricity using thermal gas turbines (GT). One of the most important problems that gas turbines suffer from is high ambient air temperature especially in summer. The current paper details the effects of ambient conditions on the performance of a gas turbine through energy audits taking into account the influence of ambient conditions on the specific heat capacity ( , isentropic exponent ( ) as well as the gas constant of air . A computer program was developed to examine the operation of a power plant at various ambient temperature

As we live in the era of the fourth technological revolution, it has become necessary to use artificial intelligence to generate electric power through sustainable solar energy, especially in Iraq and what it has gone through in terms of crises and what it suffers from a severe shortage of electric power because of the wars and calamities it went through. During that period of time, its impact is still evident in all aspects of daily life experienced by Iraqis because of the remnants of wars, siege, terrorism, wrong policies ruling before and later, regional interventions and their consequences, such as the destruction of electric power stations and the population increase, which must be followed by an increase in electric power stations,

The aim of the research is to identify the methods of achieving mental health from an Islamic perspective by using an analytical approach. The methods that were explained: strengthen the spiritual side to control the motives and emotion s overcome the whims of the soul, fear of God and treat mental illness from an Islamic point of view by recognizing self, assurance, foresight, learning and acquiring new trends. Conclusion: we can achieve mental health by optimism, not despair, the compatibility of the Muslim with himself and with others, Consistency, emotional balance, and patience in difficult situations. Islam has attributes that make an individual feels    psychological security. Thus, all these elements achiev

The free zone or the free economy cities are cities with classification and functional specificity, although the history of  the concept of these areas has been It dates back to distant eras, but the intellectual and philosophical construction with the support of intellectual approaches, the most important of which is globalization contributed to its rapid spread globally and taking a variety of forms and models. With the diversity of its formulas and objectives countries have competed in adopting the establishment of these areas, meanwhile The influence of related trends affected the contemporary formation of these sites. Therefore ,the research was directed focus on the importance of adopting a set of common indicators (collection

The tourism industry, with its two sides (recreational and religious), is one of the important investment fields in Iraq, it is represented Iraq as the second economic source after the oil sector. So a need for serious efforts to develop the tourism sector and maintain its sustainability. This paper will be one of the important contributions in this field; the paper aims to explore the extent of the impact of the sustainable strategy on the level of overall performance in the Iraqi tourism sector. The field of research was some Iraqi tourist institutions at Iraqi tourism, Which covers the field of study on the one side, and can be studied on the other side, for the developing study methodology and organizing its main parts, the research pap

The development of a future mechanism for sustainable development in Iraq to meet the current and future challenges requires an analysis of the indicators of sustainable development. This research aims at presenting and analyzing the social care aspect and highlighting the important role of taxes with a focus on social sustainable development to determine the extent and direction of changes. Level of progress, the researcher concludes the weakness of the financial allocations to the Ministry of Labor and Social Affairs and in line with the large number of people who apply the conditions and controls, and recommends the researcher the necessity of participation of all segments of society between the public and private sector In terms of o

Despite the importance of sustainable development and its dimensions in developing performance and supporting competitive advantage in economic units, there is a gap and lack of coordination between Combined Assurance  providers (management, internal audit, external audit) to report on sustainable development, and the research aims to propose a model for the Combined Assurance report to achieve development sustainable development in the Iraqi economic units, especially the Baghdad Municipality, enables assurance providers to coordinate efforts that lead to the achievement of Combined Assurance, The research found the proposed model for the Combined Assurance report in achieving sustainable development in the Iraqi economic units, es