Many financial institutions invest their surplus funds in stocks, either to obtain dividends or for trading purposes and to obtain profits from the difference between the cost and the selling price, and investment in shares represents an important part of the financial position of financial institutions applying to the common accounting system of banks and insurance companies, in addition to their impact It is clear on the result of the activity of these institutions.The aim of the research is to define what the shares and their types are, and to indicate the accounting treatments needed to move towards the process of adopting the International Financial Reporting Standard No. (9) and its reflection on its financial statements. I

Some of metal compounds have been synthesized of record ligand from aldehid interaction of a substance which is salicyladehyde with another material which is urea. During the analysis of the metal component, The prepared complexes were characterized by elemental analysis, IR ,UV-visible , conductivity and magnetic susceptibility measurements. this confirms the ratio[1:1] between the metal and ligand. It is found that theortical values agree with practical values All the studied complexes are suggested as an octahedral stereochemistry.

The philosopher and social psychologist Erich Fromm (1900-1980), in his book "Escape from Freedom" highlighted the distinction between the "I" of the authoritarian personality and the "I" of the destructive personality based on their stance towards "the other." The former (the authoritarian self) relies on a submissive, enslaving formula, where the "I" is the master/dominator/controller/strong, while "the other" is the servant/submissive/controlled/weak, essential for perpetuating this formula. In contrast, the latter (the destructive self) relies on an annihilating, negating formula, where the "I" is existence/killer/destroyer/pe

The study aimed to identify the effect of Total Quality Management on enhancing competitiveness through the opinions of employees of the front- rows of customer service in local Palestinian banks, the researcher adopted an analytical descriptive method through developing a special questionnaire to accomplish the study’s objectives and answer its questions. The study involved all the Palestinian local banks, with their scattered branches in West Bank. The study sample consisted of 3470 executive employees for banking services out of 4753 employees, in the rate of 73%, and the study sample reached (485) employees who were randomly selected working in the front -rows to provide services in the local Palestinian banks during the ye

: Summary Iraq suffered under the British administration during the First World War and its entry into an occupation of economic backwardness, and this economic backwardness was linked to the phenomenon of linking Iraq economically to the capitalist world by keeping it as a source of raw materials and a market for capitalist goods, and that the occupation authorities controlled Iraq's economic goods and wealth and mocked them to serve its interests and achieve their political and economic goals that it drew before the war.

So far synthesis of Gonadotropin Releasing Hormone (GnRH) analogues reported in the literature has clarified some aspects of structural activity of the naturally released GnRH. As a part of continuing efforts for further understanding of this relationship, the present investigation was undertaken which involved synthesis and biological evaluation of two GnRH analogues, firstly, by replacement of the amino acid L-Argenine in the 8^th position at the backbone structure of the natural hormone by the amino acid D-Alanine; and secondly, by replacement of the amino acid L-Glycine in the 10^th position by D-Alanine also at the backbone structure of the nature hormone, to obtain the following analogues respectively:

P

A taxonomic keys was established of book and bark lice Order Psocoptera to isolated insects in Iraq from different localities of Baghdad and Babylon provinces. Thirteen species belong to eight genera and five families have been studied and described in details, these species were recorded for the first time in Iraq. These species are: Belaphopsocus badonneli New, 1971; Belaphotroctes oculeris Bodonnel, 1973; Embodopsocosis newi Bodonnel, 1973; Epipsocus stigamaticus Mockeord, 1991; Lepinotus huoni Schmidt and New, 2008; Liposcelies decolor Peramane 1925 Liposcelies paeta Pearman 1942 Liposclies bostrychphila Badonnel 1931; Liposclies brunnea Mostchulsky 1852; Liposclies entoophila Enderlein 1907; Neopsocopsis minuscule Li 2002 ;

This research sheds light on one of the important and vital topics for the banking sectors (technical requirements for the application of economic intelligence) namely by (Hardware, equipment, communication networks, software, databases). And the dimensions of the strategic success of the banks represented by(Customer satisfaction, customer trust, quality of service, growth) In the three Iraqi private banks, namely(Assyria International Investment, Mansour Investment, International Development Investment and Finance). Its implementation is an urgent necessity in order to improve the quality of its banking services to win the satisfaction of its customers and their confidence and then grow to achieve stra