As regional development, as a matter of course, poses a number of systemic, scientific and political problems. While the issue of development is primarily at the national level to the limits of World War II in the industrialized world and to the 1960s borders in most Third World countries, the increasing awareness of regional disparities has led to the regional issue Were taken into consideration in the early 1960s and 1970s in most industrialized and developing countries alike. The local issue was only introduced in the early 1980s. The awareness of regional disparities and the fact that the regions do not have the same potential and that some regions have the resources to enable them to develop, grow and develop, unlike other r

Abstract 

The Phenomenon of Extremism of Values ​​(Maximum or Rare Value) an important phenomenon is the use of two techniques of sampling techniques to deal with this Extremism: the technique of the peak sample and the maximum annual sampling technique (AM) (Extreme values, Gumbel) for sample (AM) and (general Pareto, exponential) distribution of the POT sample. The cross-entropy algorithm was applied in two of its methods to the first estimate using the statistical order and the second using the statistical order and likelihood ratio. The third method is proposed by the researcher. The MSE comparison coefficient of the estimated parameters and the probability density function for each of the distributions were

The research aims to identify the role of strategic improvisation as an independent variable with its dimensions (Building the Solution, Intuition, Adaptation, and Spontaneity) and the Entrepreneurial Orientation as a dependent variable with its dimensions (Identifying Opportunities, Creativity, Adopting risk, and Vision). This research has been applied in the Rafidain Bank and its branches (Sunk, People, Al-Firdaws, and Alawiya); it used the questionnaire as a basic tool for collecting information. The sample was intentionality, which included all the heads of departments in the bank’s branches, which amounted to (33) workers, and data on the questionnaire paragraphs of 28 were processed using the SPSS V.23 and AMOS V.23). The most impor

The research seeks to identify the factors affecting the monopoly and the possibility of measuring the phenomenon of economic ( monopolistic profit) accounted for and that the importance of research topic arising from the transformation of the majority of developing countries to the market economy, which represents the image of the capitalist economy, which is a monopoly, a stages that economy in its various forms, whether Market Worldwide sales monopoly or monopoly, which generates absolute monopolistic profits, which more or less affect on the overall economy of those countries than they should study the phenomenon of monopoly and its impact on the economies of those countries that still love to find her site reinforces its pos

The importance of the accounting profession in creating data and accounting information for economic resources and their sources and changes therein , through the effectiveness of this information and the degree of suitability and providing accurate and timely manner and in a form that makes it able to rationalize decisions and performance reporting , and there are several elements and behaviors control how the effectiveness of these reports and these behaviors work ethic that govern the work of management accountant when preparing performance reports , which are the ethics of the work of professional control principles and rules of accounting , legal, such as objectivity and reliability , neutrality and timeliness that must be a

In this paper, we used maximum likelihood method and the Bayesian method to estimate the shape parameter (θ), and reliability function (R(t)) of the Kumaraswamy distribution with two parameters l , θ (under assuming the exponential distribution, Chi-squared distribution and Erlang-2 type distribution as prior distributions), in addition to that we used method of moments for estimating the parameters of the prior distributions. Bayes

Concentrated research topic in the study of key variables in the work of the inspectors general offices , which are in the application of quality management standards audit work and reduce the incidence of corruption. It highlights the importance of current research in being a serious attempt aimed at highlighting the role of the importance of standards of quality management audit work , because they represent a router and leader of the accountant or ( Sergeant ) in the performance of his work and the extent of compliance with these standards , as well as highlight the role of quality audit in reducing the incidence of corruption , of during the professional performance of Higher auditors and determine the responsibilities entrus

This study aims to test whether the institutions listed on the Iraq Stock Exchange have a significant correlation between the level of conservative accounting practice with the level of market share returns during the Coronavirus pandemic period as one of the policies to confront the economic repercussions of the Coronavirus pandemic. Furthermore, the sample included institutions listed on the Iraq Stock Exchange during the 2019 and 2020 years, i.e., the period before the Coronavirus pandemic and during the Coronavirus pandemic for the purpose of comparison. The market value to book value model was used, and the study found that conservative institutions had achieved the highest level of market share prices compared to non-conservat

Geotechnical engineers have always been concerned with the stabilization of slopes. For this purpose,
various methods such as retaining walls, piles, and geosynthetics may be used to increase the safety factor of slopes prone to failure. The application of stone columns may also be another potential alternative for slope stabilization. Such columns have normally been used for cohesive soil improvement. Most slope analysis and design is based on deterministic approach i.e a set of single valued design parameter are adopted and a set of single valued factor of safety (FOS) is determined. Usually the FOS is selected in view of the understanding and knowledge of the material parameters, the problem geometry, the method of analysis and the