The research aims to release the concept of auditing reporting and its role in the rationalization of economic decisions in the companies listed in the Iraq Stock Exchange from the viewpoint of academics, professionals, investors and lenders. Auditor reporting witnessed the great progress in many areas addressed many of the previous studies compare with Iraqi auditors reporting because there are some defects in these aria .The research problem focused whether the auditor report in Iraq is contains useful information to rationalize investment decisions & lending decisions in the shareholding companies listed on the Iraq Stock Exchange , and under that premise , " There is statistically significant relationship between the reporting au

ان علاقة وسائل الإعلام بحل الصراعات وبناء السلام المجتمعي كأحد الموضوعات المهمة التي تربط بين مجالي العلاقات الدولية والدراسات الإعلامية. ويعود مصطلح صحافة السلام إلى السبعينيات من القرن العشرين حيث يقدم هذه المفهوم مدخلا جديدا للإعلاميين يمُكنهم من البحث في الأسباب البنائية والثقافية للصراع ومدى تأثيره على حياة المواطنين وتقديم المضمون الذي يعكس القواسم المشتركة بين كافة أطراف الصراع في مجتمع معين وطر

المقدمة

تعد السياحة احد مستلزمات الحضارة الحديثة لما تفرزه من آثار ايجابية ودور متميز في دعم الاقتصاد الوطني وتقليل نسبة البطالة وتنشيط الحركة التجارية بين البلدان، اذ لا يمكن ان نتصور وجود بلد متحضر بلا فنادق ولا سياحة وتقديم مختلف السلع والخدمات سياحية التي يمكن ان تسبع الحاجات والرغبات واذواق السياح من خلال  وجود منشآت سياحية تعكس النمط السياحي القائم على اختلاف انواعه

In current article an easy and selective method is proposed for spectrophotometric estimation of metoclopramide (MCP) in pharmaceutical preparations using cloud point extraction (CPE) procedure. The method involved reaction between MCP with 1-Naphthol in alkali conditions using Triton X-114 to form a stable dark purple dye. The Beer’s law limit in the range 0.34-9 μg mL^-1 of MCP with r =0.9959 (n=3) after optimization. The relative standard deviation (RSD) and percentage recoveries were 0.89 %, and (96.99–104.11%) respectively. As well, using surfactant cloud point extraction as a method to extract MCP was reinforced the extinction coefficient(ε) to 1.7333×105L/mol.cm in surfactant-rich phase. The small volume of organi

The study of personality has had an important position. This, in return, has assured that important position and considered the personality as a result of several factors. These factors are the result of interaction between several traits, physical and psychological. It also identifies the manner of individuals' dealing with the constituents of the environment. It is very important to mind the personalities of the community at the present time. So, we observe competitions among various countries for the purpose of upgrowth of humankind and the preparing him/her for this age. It should start from childhood to a venerable age.            &

Ecolinguistics is a twofold field in which ecology and language are its two major concerns. That is, this field is concerned with the way through which our thoughts, ideologies and the like influence the environment. The present study aims at analyzing (6) constructive and destructive environmental advertisements to find out how the techniques of erasure and salience operate in these types of advertisements. It studies the linguistic expressions that achieve these techniques in the constructive and destructive advertisements. The qualitative and quantitative methods are exploited in the current study. Analyzing (6) constructive and destructive environmental advertisements in accordance with Stibbe’s (2015) model of salience and erasure

Abstract:

  The research aims to diagnose the relationship between the environmental tax and the development of the sustainable social dimension, where the environmental tax is considered a tool in promoting sustainable development according to its economic, social and environmental dimensions through the application of legislation and instructions for environmental protection, and that imposing an environmental tax will have a clear impact in achieving the dimensions of sustainable development and compliance With regard to the social dimension, the research relied on the financial data for the years (2019-2022) in obtaining information. The research reached a set of results, the most prominent of which was

Described the Arabic language being of genius sets by top models of eloquence , rhetoric and clarity of sounds and developments Moreover , it is an important element of our existence and our identity and our survival . That my methods and best in teaching Arabic language what has pursued the easiest ways to learning and teaching and helped learners to be aware of the function linguistic information , and they need it and its impact on their lives , and contributed to unleashing the potential of activism and led them to make the effort to apply them in the form of examples and uses of new life , as well as fits are the capabilities and tendencies of different learners , so the goal of current research into the importance of the curriculum

It has become the subject of the environment and its problems during the last three decades of the important topics and dangerous that gained the attention of researchers in this regard as especially with the worsening repercussions severe, and turned out to be hot issues impose themselves urgently everywhere in the world, not concerned with the environment and specialists out, but also on all people wherever they are, regardless of their standard of living, and the circumstances of their lives, and their level of education and culture because the relationship of man with environment relationship since antiquity as relied upon to provide what they need him to stay, and through the stages of the development of civilization has made some a

This work aims to investigate the inhibition of vitality of Streptococcus mutans, which is the causative agent of caries. A 632.8 nm He-Ne laser with the output power of 4.5mW was used in combination with toluidine blue O (TBO) at the concentration of 50μg/ml as a photosensitizer. Streptococcus mutans was isolated from 35 patients if carious teeth. Three isolates were chosen and exposed to different energy densities of He – Ne laser light 3.8, 11.7, 34.5 and 104.1 J/cm². After irradiation, substantial reduction was observed in the number of colony forming units (CFU)/ ml. The reduction in the number of CFU was increasing as the dose increased.