العلاقات العراقية التركية في مجال المياه

The use of containers in transportation leads to the reduction in time and effort of the process of loading and unloading of goods as well as protecting the goods from damage and breakage and to reduce the financial costs.
. This development has led also to make changes in the sizes and capacity of ships, therefore changes in the ports must be taken place where they must be provided with an appropriate depth for such vessels, that means the increase in the depth of ports and the establishment of wide storage yards and to provide appropriate mechanisms for handling process.
In this study, the researcher has dealt with this type of transport business in Iraqi ports, namely:
1- Khur Al-Zubair port.
2- Um Qaser port.
In order

The Colour is one of important aspect of human activity, especially in General arts and press, and also is one of the essential elements to achieve and build the idea of design technology in the appropriate places, according to the space of designs work.
In a view of the colour and its relationship with the Semiotics, we can find that the objectives goals at the point of visual formats that’s «oral or written”. In last years, the intellectual concerns of Semiotics through eye contact methods, that’s meaning contact methods for get messages of sense of sight.
The semiotics term Can be defined into: (the sequential feature or network system has relations according agreed language rules, in a particular environment, also is a g

بعض المعادلات في اشكالية الانتخابات العراقية

Microorganisms establish both structural and functional construction in the marine environment, despite scientific advances, the identification of marine bacterial species is still considered as a common challenge in microbiology. Nevertheless, the present study aims to make an effort, although it seems modest, but it could establish a basis for studying the bacterial diversity in the Iraqi marine area, because of what this aspect entails of the poverty of studies related to this aspect in the studied area. The current results show the marine studied area are classified within worming area, where the average temperature ranged from 23.17 to 26.17 ºC. The recorded number of bacteria was increased with temperature increasing (0.210, 0.250

The aim of the research is to assess the quality of the university accounting education system in Iraq. The researcher relied on the opinions of a sample of academics specialized in this field by preparing a checklist focusing on a set of axes that would affect the quality of accounting education in the Iraqi environment.

 The most prominent finding of the research is that the quality of accounting education in Iraqi universities is medium and differs from one university to another in some quality components. In addition, the prescribed curricula and study plans applied in the accounting departments do not live up to the required level, as the largest proportion of those curricula are theoretically d

تعد الطوابع احدى وسائل الاتصال المهمة في المجتمع لما تتميز به من مستوى في القيمة الفنية والفكرية، فضلاً عن كونها وسيلة من وسائل الخطاب الاعلامي وذلك لتعدد وظائفها التي من ابرزها:التوثيق لمرحلة معينة وحدث ما.التداولية الرسمية للمراسلات المحلية والعالمية.الاعلانية كونها تعطي انطباعاً عن مراحل التطور والتقدم الاجتماعي والحضاري والسياسي للمجتمع.الدعائية لما تتضمنه من مفاهيم وأفكار وتوجهات سياسية واقتصادية

 Medicine in the Al-Jahiliya was a primitive medicine confined to experiments inherited among individuals. The Arabs were interested in the work of Greek doctors and ancient Romans, such as Hippocrates, Galenos and Descaridos, whom the Syriacs had transferred to their language in a school. Who fled to escape the persecution of the Byzantine emperors of the Nestorian doctrine which they embraced. With the beginning of the Abbasid period,

The study search for the history and the beginning of Faluja city in addition to its growing and developing stages , as well as its planning nature through ottoman era depending on aerial map of Falluja in 1919 as it is the oldest map from Baghdad Real Estate Department, this mentioned map is characterized by the accuracy of the information,

Allowing Iraqi companies to use multiple systems and policies leads to varying levels of disclosure and no high symmetry between report preparers and users, and that the adoption of integrated reporting can reduce information asymmetry. The theoretical side addressed the concepts of these variables, and in the practical side the binary variable (0, 1) was used. To compensate for the value of the independent variable (integrated reporting) based on the Central Bank of Iraq’s classification of banks according to the (CAMLES) index, and the dependent variable (information asymmetry) was measured through two measures (price difference, unusual return), the research community was represented by (5) Banks out of the total of banks li