The economic development and intense competition may make economic units neglected the social aspect as a service workers and the environment, the community and focus on the economic side and achieve profitability only, which puts it in a position of accountability of trade unions and bodies, environment, health, civil society organizations and the focus of many studies accounting in order to clarify social activities and disclosed in the financial statements, increasing pressure from multiple parties calling for governments to issue laws and regulations oblige economic units to disclose complete and accurate information in a timely manner for all social activities and be subj

The research Was based to on a real problem and realistically of represented by that  Iraqi Airways company does not have the electronic cost accounting system and therefore  be the process of  the pricing various services provided by a company sample research respecting  air transport and air cargo and aviation fuel and services and catering are not properly especially in the presence of new data from the new companies entering competition in Iraqi aviation industry and therefore does not provide price flexibility in order to compete in getting market share, And then research this problem addressed through design an electronic cost Accounting system covers all the costs incurred by the compan

Impairment of financial assets defined according to IFRS 9 as the difference between all contractual cash flows that are due to an entity in accordance with the contract and all the cash flows that the entity expects to receive, the entity should estimates all the cash flows through looking to the contract terms during the life time period of the assets or for shorter period if possible, the cash flow should include the amounts of selling any collateral taken or any other enhancement. On the other hand, the Central bank of Iraq guidelines regards impairment differ from the IFRS 9 that’s does not consider the collateral value on calculating the impairment that’s effects on the net profit through recognizing exaggerated loss an

The purpose of the research is to investigate the response of stock prices of companies that issued debt instruments (bonds) listed on the Abu Dhabi Securities Exchange for information content from the Moody's first credit rating announcements for the period 1 January 2005 - 30 May 2017. The study methodology was used to verify the existence of this response by the market and the Market efficiency of the Semi-strong shape.  The research focused on testing the impact of the initial announcement.The research showed that there is an influential information content to announce credit ratings in stock prices, with different responses between negative and positive. It was also found that the industrial sectors sample research separately d

Objective: The study aimed to screen the prepubertal children for idiopathic scoliosis at earlier stages, and find
out the relationship between idiopathic scoliosis and demographic data such as age, sex, body mass index,
heavy backpacks, and heart & lung diseases.
Methodology: A descriptive study was conducted on screening program for prepubertal children in primary
schools at Baghdad city, starting from 24th of February to the end of October 2010. Non- probability
(purposive) sample of 510 prepubertal children were chosen from primary schools of both sides of Al-Karkh
and Al-Russafa sectors. Data was collected through a specially constructed questionnaire format include (24)
items multiple choice questions, and

The research aims to develop a proposed mechanism for financial reporting on sustainable investment that takes the specificity of these investments.

To achieve this goal, the researcher used (what if scenario) where the future financial statements were prepared for the year 2026, after completion of the sustainable project and operation, as the project requires four years to be completed.

The researcher relied on the results of the researchers collected from various modern sources relevant to the research topic and published on the internet, and the financial data and information obtained to assess the reality of the company's activity and its environmental, social, and economic i

Arabic calligraphy has great importance in the printing designs that are often on the written character-based to perform functional goals and to achieve some of the aesthetic values ​​in design work, has led major developments in the field of computer manufacturing and design software for the design and layout to increase to deal with the programmed character for the purposes of typesetting has confronted this Find the Arab character programmed for the purposes of typesetting for the detection of the most important design interventions that underwent the Arabic letter written to turn it into a programmed image intended for the purposes of the printing and typesetting has been addressed in the context of which the theoretical types of

        تظهر الحاجة إلى الاستثمارات الرأسمالية من عدة مصادر كالحاجة إلى توسيع المنشآت الإنتاجية ، أو استجابة لحاجات المجتمع كشراء مكائن ومعدات لتخفيض تلوث الماء والهواء. أما أهم مصادر الحاجة لرؤوس الأموال فإنها تأتي من الموجودات الإنتاجية (باستثناء الأرض) ، حيث تستهلك هذه الموجودات (المكائن والآلات والعُدد) بشكل مستمر جراء الاستخدام ، فالمكائن، مثلا ، تسير دائما في طريقها نحو أكوام الخردة وال

 Active worms have posed a major security threat to the Internet, and many research efforts have focused on them. This paper is interested in internet worm that spreads via TCP, which accounts for the majority of internet traffic. It presents an approach that use a hybrid solution between two detection algorithms: behavior base detection and signature base detection to have the features of each of them. The aim of this study is to have a good solution of detecting worm and stealthy worm with the feature of the speed. This proposal was designed in distributed collaborative scheme based on the small-world network model to effectively improve the system performance.

This research discussed analytically based on intellectual institutions and theoretical landscape theater as artistic phenomenon depends on the compounds interacting overlapping mechanism visualization and dazzling Whatever the dilemma it a set of Alaqcar differ among themselves but in the result unit intellectual holds through difference and diversity between trends and styles and ways in design theorist theatrics Valashkalah on apparently formed through variations and different points of view through the philosophy of transformation and interpretation and assignment to offer privacy.
Valashkalah pulled in the design theorist theatrical as system training to arrange time and place and in line with the interpretation of speech text an