In this study is the phenomenon of desertification risk assessment in the Abu Ghraib area west of Baghdad/Iraq, which has an area of about (384.168 km 2), that the annual mean temperature is more than (22 C). Rainfall was low, ranging from the (200 mm) per year for Iraq and (2.82) mm per year of the study area* temperature is high and evaporation is also high (mm 7.73) per year*, so the climate in general of the dry type and the system of soil moisture is the kind of Aridic (Torric). To this study was to identify three indicators to monitor for the period from 2001-2005 using GIS and these indicators are (soil, groundwater and the nature of land use), using ArcGIS 9.1. The results showed that the risk of desertification was part of the leve

The study addressed the water ecosystems of the marshes of Maysan Governorate as one of the important areas in Iraq in terms of the environmental, economic and tourism aspects. This area was exposed to great environmental changes due to natural and human factors which greatly affected the water ecosystem and made the area susceptible to many problems that affected the biological life of living organisms. The marshes of Maysan Governorate was affected by vital factors and non-vital factors. The marshes of Maysan Governorate was characterized by the UN Organization as one of the most important centers of biodiversity in the world because of the abundance of different and rare living organisms such as birds, fish, and reptiles as well as the e

Indicators of government debt is of extreme importanse in economic activity through knowledge of the economic impact of government debt, if the phenomenon is accepted or prepared to dangerous stage by stage, and there fore it can Through these indicators to measure the degree of indebtedness in relation to the economic activity of the Government on the one hand, the governments  ability to repay  the other hand.

      Due to this it inferred that the degree of indebtedness in Iraq  specificratio has exceed 60% during the period 1990 – 2002 ntejh lack of political and economic stability of the government, which led to the governments  inability to repay the ma

The research aims to identify the magnitude of the impact of external debt on the gross domestic product in Morocco, and the importance of research lies in the role that external debt plays in addressing structural imbalances, if it is best disposed of according to well-studied economic plans by specialists in this regard, especially if these debts are directed with Other resources, as it helps pay the costs of these debts (debt servicing) that the external debt also raises the level of gross domestic product, and the research starts from the hypothesis that: There is an effect of foreign debt on the GDP in Morocco, has contributed in one way or another to The exacerbation of the external debt, which affected the m

  This research deals with the financial reporting for the non-current assets impairment from the viewpoint of international accounting standards, especially IAS 36 "Impairment of assets”. The research problem focused on the non-compliance with the requirements of IAS 36 which would negatively affect the accounting information quality, and its characteristics, especially the relevance of accounting information, that confirms the necessity of having such information for the three sub-characteristics in order to be useful for the decisions of users represented

The present research aims to identify and define the basic dimensions of the information management strategy and the administrative creativity in the Faculty of Management and Economics / the University of Kirkuk, as well as the role played by the dimensions of the information technology management strategy in achieving the administrative innovation in the college and the research problem was formulated in several questions. The research problem was formulated in several questions centered on the correlation between the research variables, and the research was based on a major hypothesis and five sub-hypotheses emerged from which it was subjected to several tests to ensure its validity. The researcher used the descriptive-analyti

E-learning seeks to create an interactive learning environment between the teacher and the learner through electronic media conveying in more than one direction, regardless of how the environment and its variables are identified. It also develops skills necessary to deal with technology in order to be able to take into account the individual differences between them and helps e-learning teacher and learner to achieve the goals set in advance and identify educational objectives in a clear manner. The research aims to identify e-learning in its benefits and management systems. It has three sections dealt with in the current research. Chapter II concentrates on the research Methodology, which consisted of three sections: The first s

This study can be considered as un introduction to the idioms and the strategy about the productive partnership development connection, that helps the researcher and the organization in their work in to activate development and the natural sources,manegment,to improve the two sides active connected to the local society, and to use it as easier and smoother participation of the people who work in development field and the natural sources management research, That connection depends mostly upon the capability of researcher and the development worker to increase the ability of individual and local society to specify and analyzing their problems and to try solutions to make their life better with good income.   

Researchers often equate database accounting models in general and the Resources-Events-Agents (REA) accounting model in particular with events accounting as proposed by Sorter (1969). In fact, REA accounting, database accounting, and events accounting are very different. Because REA accounting has become a popular topic in AIS research, it is important to agree on exactly what is meant by certain ideas, both in concept and in historical origin. This article clarifies the analyzing framework of REA accounting model and highlights the differences between the terms events accounting, database accounting, semantically-modeled accounting, and REA accounting. It als