فدهي قوس يف ةيداصتقلاا تادحولا ضعب يف نيرمثتسملا تارارق ىلع ءارضخلا ةبساحملا ريثأت ةسارد ىلا ثحبلا نم يلمعلا بناجلا تانايب عمج ىلع دامتعلااب ناثحابلا ماق ثحبلا فده قيقحتلو ، ةيلاملا قارولأل قارعلا نايبتسا ميمصت للاخ ىلا اهميدقتو يف ) نيرمثتسملاو , نييلخادلا نيققدملاو , نيبساحملاو , نييلاملا ءاردملا( ثحبلا ةنيع يف ةلجسملا تاكرشلا ضعب ةيلاملا قارولأل قارعلا قوس متو ثحبلا ناونعب قلعتت يتلا جئاتنلا جارخت

This research aims to discuss an important issue because of its role in increasing the efficiency of financial markets and boost investor confidence by a insider trading, which arises as a result of leaking secret information to some investors and reliable in the process of trading shares in the Iraq Stock Exchange And thus obtain abnormal profits at the expense of other investors. Research was based on the assumption that " Where shortcomings in local regulations relating to disclosure and insider trading in accounting information leads to the activate the phenomenon of insider trading in accounting information in the Iraq Stock Exchange and including a negative impact on investors' decisions ". and Because of the difficulty the discove

Abstract:

                The internal control is the tool through which it is possible to verify and ensure the implementation of tasks in accordance with the established plans and programs and to evaluate the level of performance that is implemented within the different companies.

A guarantee from the supplier with the absence of a specialized technical committee that follows up the stages of implementing the contract and disbursing all amounts of financial dues to the supplier before completing the implementation of the contract and overlooking the non-implementation of some clauses of the contract by the committee in charge of

This research aims to reveal the impact of applying a teaching course in
gaining and preserving information by female students comparing with the
traditional method, through testing the two following hypotheses:
1. There is no difference with statistical significance at the level of
significance (0.05) between the average grades achieved by the
experimental group of female students taught using a teaching course,
and the control group of female students taught using the traditional
method.
2. There is no difference with statistical significance at the level of
significance (0.05) between the average grades achieved by the
experimental group of female students taught using a teaching course,
and the contro

The study consisted in the development and use of a practical method to detect and
monitor, analyze and produce maps of changes in land use and land cover in the district of
Mahmudiya in Baghdad during the period 1990-2007 using the applications of remote sensing
techniques and with the assisstant of geographic information systems (GIS),as a valuable
contribution to land degradation studies.
This study is based maiuly on the processing on two subsets of landsat5 TM images picked up
in August 1990 and 2007 respectively in order to facilitate comparision and were thengeometrically and radiometrcally calibrated ,to used for digital classification purposes using
maximum liklihoods classification or six spectral bands of

The institutions of higher education and scientific research are the strategic institutions in the field of investing the human resources.

Expenditure on such institutions is considered a long – term investment. Thus, the financial balancing in such institutions is not a traditional one.

These institutions are not for profit organizations.

Accordingly, they need to have accounting data that are calculated on an agreed upon cost basis due to the continuous growth in the expenditure on the services rendered by these institutions. These calls for the availability of tools that help rationalize the expenditure.

Cost Accounting system is capable of providing the useful data for such purposes an

This study was carried out to investigate the possibility of chickpea soaked water as a substitute for yeast in dough fermentation and its effects on sensory properties of the laboratory loaf bread. Chickpea was soaked for 24,48 and 72 hours at room temperature and used in proportion with or without yeast in dough fermentation . The results revealed that , as the percentage of soaked chickpea water substitution increased, the volume of the produced loaf bread decreased as compared with the control treatment (only yeast ).Best results were obtained by using soaked chickpea water for 24 hours in proportion of 1:1 soaked chickpea water : yeast regarding the sensory properties ,volume and leavening of the loaf bread.
Keywords: chickpea so

The research aims to determine the factors affecting the woman’s use of electronic marketing in social networking sites, and to know the extent of the sample’s use of social networking sites for electronic shopping purposes. The research tool used the questionnaire form that was designed in its final form after presenting it to the arbitrators and it included a set of questions and a five-Likert scale, and used the spss statistical program to perform the statistical operations that were laid out in tables showing the frequencies, percentages and percentages Salary, mean, standard deviation, and correlation using the Spearman correlation coefficient, the Ka2 square test, the F test, the Alpha Cronbach test, and arrived at Searching to

Solid state blue laser source is a solid state laser include generation of IR laser light 1064 nm and companied with other wavelength 810 nm that invented from other active medium (Tm:ZBLAN) and non-linear crystal (CLBO) are used to generate fourth harmonic of the resultant wavelength 1874 nm that is blue laser light of 460nm. Several optical component have been designed by multilayer dielectric structure and anti reflection coating analysis. By using MATLAB soft ware, the simulation done and used the following non linear material (ZrO2, HfO2, MgO, SiO, Ta2O5 CaF2) and other linear material (ZnO, MgF2, GaAs, AlAs, BaF2, LiF, TiO2) as coating material. The result showed that as more quarter wave layers are added to the structure, the refl

  The great scientific progress has led to widespread Information as information accumulates in large databases is important in trying to revise and compile this vast amount of data and, where its purpose to extract hidden information or classified data under their relations with each other in order to take advantage of them for technical purposes.

      And work with data mining (DM) is appropriate in this area because of the importance of research in the (K-Means) algorithm for clustering data in fact applied with effect can be observed in variables by changing the sample size (n) and the number of clusters (K)