Abstract

 The issue of inequality in distribution of income and / or consumption expenditure is related to economic welfare because there is an inverse relationship between the economic welfare on the one hand, and the degree of inequality, on the other hand. Despite the fact that inequality is considered as normal phenomenon in every society, but if it exceeded certain limits it will lead to undesirable economic, social and political consequences. Therefore, the availability of indicators about inequality is a necessary tool for planning and evaluation of economic development programs. So, current study is aiming at measuring and analyzing the degree of inequality in distribution of consumpti

Deposits with the Industrial Bank, together with loans received from others, are non-financial financial resources, which are sources of supply to the Industrial Bank of funds that allow the Bank to expand the granting of loans. The increases in this resource indicates that the bank is practicing comprehensive banking, which is consistent with the nature of the transformation of the banking system towards multiple businesses. Therefore, the research comes to highlight the causality of the trend between total deposits and total loans. And if the causality is found, is it one-way or two-way? How long is the impact?

This research aims to demonstrate the impact of the going concern assumption in different accounting applications to provide a realistic look and more accurate result of activity and financial situation, as well as determining the responsibility of the Company's administration in compliance with the going concern assumption during the preparation for their financial statements, and to clarify the concept of integration between internal audit and external audit about going concern assumption, besides its importance and usefulness on the work of both of the internal auditor and the external auditor, as well as on the company under auditing process.This research purports preparing an internal audit program, including a set of auditing actio

دور التدقيق الاستراتيجي لإدارة الموارد البشرية في بلورة القدرات التنظيمية دراسة استطلاعية في رئاسة جامعة بغداد

  Amidst the changes resulting from the subject matter of expression in art. The necessity of searching for the expressive features of thought that leaves different imprints with aesthetic features and values which called for re-modifying the expressive vision of contemporary drawings. Therefore, this research has been concerned with the study of (abstract expressive features in the drawings of (Serwan Baran) and (Eric Barto) - a comparative study), and the research includes four chapters. The first chapter is devoted to explaining the research problem, its importance, need, purpose, and limits, then determining the most important terms mentioned in it. Where the research problem dealt with the subject of abstract expressive feature

In this research, the seasonal Optimal Reliable Frequency (ORF) variations between different transmitter/receiver stations have been determined. Mosul, Baghdad, and Basra have been chosen as tested transmitting stations that located in the northern, center, and southern of Iraqi zone. In this research, the minimum and maximum years (2009 and 2014) of solar cycle 24 have been chosen to examine the effect of solar activity on the determined seasonal ORF parameter. Mathematical model has been proposed which leads to generate the Optimal Reliable Frequency that can maintain the seasonal connection links for different path lengths and bearings. The suggested ORF parameter represented by a different orders polynomial equation. The polynom