يؤدي عرض معلومات مضللة او محرفة ضمن القوائم المالية والتي تعد أهم مصادر المعلومات الموثوقة التي يُعول عليها لاتخاذ القرارات السليمة الى عدم قدرتها على عكس نتيجة النشاط والمركز المالي لها او اعمال الوحدة الاقتصادية لتلك الفترات الزمنية بصورة صادقة وعادلة نتيجة لنوعية المعلومات المفصح عنها في القوائم المالية لذلك زاد الاهتمام بتطوير الممارسات المحاسبية لتتضمن افصاحات كافية بغرض اعطائهم صورة صادقة وعادلة

Research objective to identify the degree of environmental sustainability values of the student-teacher in the College of Education for Pure Sciences. In this research the methodology of relational descriptive research was adopted, and the research sample consisted of (116) students from the College of Education for Pure Sciences / Ibn Al-Haytham / University of Baghdad From the Department of Chemistry (fourth stage), that is, 54% of the research community were randomly selected. The research tool was prepared, represented by a measure of environmental sustainability values of (20) items, the results of the research showed: The poor degree of environmental sustainability values. The Statistical Portfolio of Social Sciences (SPSS) was adopte

This paper aims to explain the effect of the taxes policy including direct & indirect taxes on supporting the domestic Investment in Iraq. This could help the official planners for drawing the future policies that help provoking (istumlating) the domestic investment in Iraq the quantitative analysis approach was adopted using regression model. The results showed the significance of the effects of both direct & indirect taxes policies on domestic as a simple correlation coefficient ( r ) of ( 0.6 ) , ( 0.64 ) respectively.  

This paper presents a statistical study for a suitable distribution of rainfall in the provinces of Iraq

 Using two types of distributions for the period (2005-2015). The researcher suggested log normal distribution, Mixed exponential distribution of each rovince were tested with the distributions to determine the optimal distribution of rainfall in Iraq. The distribution will be selected on the basis of minimum standards produced some goodness of fit  tests, which are to determine

Akaike (CAIC), Bayesian Akaike (BIC),  Akaike (AIC). It has been applied to distributions to find the right distribution of the data of rainfall in the provinces of Iraq was used (maximu

مدة تولي رئاسة السلطة في الفكر السياسي الاسلامي المعاصر

Planning of cities show great attention on streets planning as one of the most structural component foundations for cities, that providing many functional needs and connect parts of the city each other, and work as a commercial and services activities centers. Instead of this highly focused on distributing streets with different streets types such as economical and trading and housing streets. This concerned was only on the dimensions and scales of different types of vehicles and their movement. When scale and dimension and movement of mans were as a second priority in designing and planning streets. Which came's first for traditional streets. The research try to submit some designs guides for planners that contribute in re conce

This research aims to study the economic, social, and political reality of Iraqi women by identifying the obstacles and diagnosing their empowerment trends in various fields, assessing the extent of their participation in economic activity, and re-achieving balance between women and men by reducing the gender gap between them and reducing the percentage of female unemployment to the lowest possible level. Is achieved by enhancing confidence in Iraqi women by enacting laws and making decisions that allow them to access resources freely. The researcher used the descriptive and analytical method to deal with information and data related to the research topic over a specific period (1990-2018), using local, Arab, and international re

If feminist philosophy in the context of feminist research focuses on how to produce an alternative knowledge and culture for women and forming anew awareness of their roles in the face of prevailing misconceptions then the topic of Islamic feminism is presented as a philosophical topic in the field of human knowledge to discuss how to produce an alternative knowledge of traditional knowledge prevailing in patriarchal societies to restore the balance of power and authority in the relationship between the sexes to create an effective feminist role in advocating for and defending womenś issues to achieve this Islamic feminism sought to establish an Islamic epistemology .

The research risk of flooding on six water basins located in the eastern part of the western plateau, reached total area of the basin (22,998.9 km 2), has reached all the Basin area (basin to time 7056.1 km2 basin by 3585 km 2, Bath Alheiazi 6404 km 2, Abu beasts 544.1 km2 basin Abu Shannan 144.6 km 2, Bath Valley Faraj 5265.1 km 2), where it was specifically spatial degree of this risk by studying some of the hydrological basin transactions directly related to operations spate runoff study area and the occurrence of flood risks on the surface of ponds.

          Sentiment analysis refers to the task of identifying polarity of positive and negative for particular text that yield an opinion. Arabic language has been expanded dramatically in the last decade especially with the emergence of social websites (e.g. Twitter, Facebook, etc.). Several studies addressed sentiment analysis for Arabic language using various techniques. The most efficient techniques according to the literature were the machine learning due to their capabilities to build a training model. Yet, there is still issues facing the Arabic sentiment analysis using machine learning techniques. Such issues are related to employing robust features that have the ability to discrimina