On of the direct causes which led to the global financial crisis 2008 is decrease or collapse in liquidity of large financial institutions which is reflected on investments of a considerable number of institutions and persons.

This study aim's through out its three sections to explain the disclosure level of financial institutions which affected by Financial Crisis from liquidity information which explained in the statement of cash flow according to Timeliness and Completeness.

The study concluded an important result the company of research sample was disclosure in Timeliness and Completeness from all of accounting information is related in liquidity or that related in result of operations and financial position. The more

The research aims to employ one of the most important strategies for recovery from the crisis of the Covid-19 pandemic, which ravaged the economies of the entire world and its various sectors, including the banking sector, through financial technology that is based on digital transformation to achieve financial sustainability and the creation of innovative financial value chains in light of the decline in the banking sector as a result of The negative effects of the Covid-19 pandemic, be guided by the relevant international accounting standards to control the risks associated with financial technology. To recover from the Covid-19 crisis, the research came out with a set of recommendations, most notably financial technology from

تلعب الاعتمادات المستندية دوراً كبيراً وخطيراً في التجارة الدولية باعتبارها إحدى أوسع أدوات الدفع انتشاراً في العالم سواءاً كان ذلك بالنسبة للمستورد أم للمصدر وتغطيتها للمخاطر المحتملة لكلا الطرفين، فهي تؤمن للمصدر استلام قيمة البضاعة بالكامل عند تنفيذها لشروط العقد، ويسمح للمستورد بعدم الدفع إلا بعد إتمام شحن البضاعة وتقديم المستندات المطلوبة واستلامها.

وتقوم المصارف التجارية المحل

Research indicates that the second half of the twentieth century marked large interests in the service industry by government and private organizations in that one, and the service industry has become the bedrock of plans in achieving economic and social development. From this standpoint felt specialists and researchers the importance of transport modes, including rail, which should be available between Almnltq Civil populated as services organized by the competent authorities to achieve the active participation of citizens in economic and social development in the region and that the term services means economic activities, which are the results Pollack concrete such as accepting the situation and satisfaction them or satisfacti

The research deals with the important and modern two subject (career path and the type of training program), and tries to find identify the extent of the impact of the requirements of a career path in determining the type of training program in the Ministry of Oil.

In order to achieve the aim of the research was the formulation of the following hypothesis: the impact of the requirements of the career path a meaningful moral influence in determining the type of training program.

The survey was adopted in the search, and sample consisted of (75) people were a factor in the Oil Ministry of People's managers and officials and staff, and used the questionnaire as an es

           The support qualitative information regards as an additional step in the process of decision-making where the method following by companies to provide information help in the creation of value because it is very important to deliver information to investors about their stratigies and what happen truly inside the companies i.e.  every case relating with the expectations of stockhotslder and the prices of markets depending on those expectation ,and if the matter isn’t that there will be lack of confidence thate couldn’t be backed again. The decisions of the investors effected by security ,economic ,political, psychological, emotional ,and financial factors .

Receipt date:12/7/2020 accepted date:24/1/2021 Publication date:31/12/2021

  This work is licensed under a Creative Commons Attribution 4.0 International License.

The constant characteristic of international relations is the constant change due to political, economic and military developments in addition to technology, and this in turn has led to many transformations in the concept of power, its uses, and the elements that form power and its distribution, and according to those variables, the concept of power has shifted from hard to soft, up to smart powe

The subject of the listen to the voice of the customer of topics relatively new in management thought, as it won the attention of many organizations of different types, because it is important to achieve success and to continue and superiority to them, so there is a need to study this term in the Iraqi organizations and try to diagnose the implementation of the study sample to listen voice of the Customer and its

في ظل العولمه و التقدم التكنولوجي الهائل و الصراعات الاقتصاديه و تنافس السوق في شتي المجالات اصبح يثق علي عاتق الاداره علي جميع المستويات المؤسسيه و جميع تخصصاتها الحمل الاكبر في مواكبه تلك التغيرات ، وحيث ان نظام التعليم ينتج لنا اجيال يجب ان تواكب تلك التغيرات لتتماشي مع متطلبات السوق الحالي و المستقبلي و نظام التعليم يعد احد اهم الركائز التي تستند عليه الموارد البشريه بالنسبه للدوله و اي مؤسسه ، و من هنا ب