the  civil relation between Iraqis and Egyptian was close , it is clear that is the opening relation between two countries esoecally in trade and demand education , but after mongle occupation  , For the capital of the Abbasid Caliphate, the situation in  Baghdad, had changed in 656 AH/1258 AD,  the Iraqi migration  started security and safety,

The current research aims to highlight the role of social networking sites in the dissemination of scientific knowledge and the importance of their use by researchers, and the researcher relied on the descriptive approach and the survey method. Among the data collection tools are the questionnaire and paper and electronic sources. Among the most important results that the research came out with: The number of the subscribers’ sites was (14) sites, and the most used social sites for receiving and Disseminating Scientific knowledge are: Facebook, Telegram, WhatsApp, Viber, Messenger and YouTube. All respondents receive tacit knowledge (Exchange of Messages and News) through social networking sites, and few of them do not receive explicit kn

عاش البيروني في القرن الرابع الهجري الذي كان يمثل مثاراً للصراعات السياسية والفكرية، ومن خلال هذه الأوضاع المتأزمة برز البيروني كعلم من اعلام هذا القرن، ومن أبرز مفكري الحضارة العربية الاسلامية فنجده كتب في الرياضيات

يهدف البحث الى التعريف بمشاريع معاملات التأثير العربية، وبيان المجلات العلمية العراقية المشتركة بها ودرجة التأثير لها فضلا عن التعريف بمــــــــوقع المجلات العلمية الأكاديمية العراقية IASJ وعدد المجلات الداخلة فيه. واعتمد البحث على المنهج الوصفي أسلوب المسحي من زيارة المواقع الإلكترونية لمعاملات التأثير، والإطلاع على تقارير معامل التأثير للسنوات 2015-2019 . وخرج البحث بعدة استنتاجات منها ازدياد عدد المجلات ال

Ibn Nuqtah belongs to the Hanbali school of thought, which belongs to
Imam Ahmad Ibn Hanbal (D. 241 AH / 855 CE), and with his Iraqi
upbringing, he is Hijazi in essence and intent, as he belongs to the Maliki

يعدّ رضي الدين ابن طاووس من أفاضل العلماء الذين برزوا من بيت آل طاووس،
الذين افادوا الثقافة العربية الإسلامية 

One of the globalization results is (VAT) , so it is important to consider its        results and impact on the tax system.    

     The Iraqi economy having wittnisd an acute transition period , still in need for a better care in aim to back it, especialy from the tax system.

The research is concerned with the (VAT) and its details –And for five chapters all the problomes connect are displayed .But yet the new system does not comply with the modern development and this is one of the defects of (VAT) in Iraq.

The history of (VAT)was also studied mentiorned and studied.

     As a conclusion (VAT) is one of the m

Abstract

The research examined with the importance banking merger to address the situation of Troubled banks in Iraq, Through The use of Logistic Regression Model. . The study attempted to present a conceptual aspect of banking merger and logistic regression, as well as the applied aspect which includes a sample consisting of six private Iraqi banks, and the hypothesis of the study is that the promotion of mergers among banks has positive impacts on improving the efficiency of performance of troubled banks, which contributes to the increase of banking services, raise of their financial indicators and the high liquidity and profits of the new banking entity as it is a way to overcome the prevailing banking crises.

Researchers classified deconstruction as a strategy concerned with reading the philosophical, literary, artistic and critical texts according to (construction and deconstruction) binarism, which is an applied procedural space that calls for researching the layers of meaning and its non-closure. It establishes reversals in the text level.  The center changes into a margin and vice versa.  Thus the two researchers sought to study the deconstruction strategy and its work in the theatre field, that deconstruction is considered one of the most important modern currents  that actively inters in reading the theatre show.  The research studies the procedure of the construction and deconstruction of the Iraqi theatre actor reg

The purpose of this research highlight the achievement of the effectiveness of small and medium enterprises dimensions and conformable to analyze the relationship between business strategies and human resources management strategies , and launched search of a dilemma thought provoking fundamental questions revolve around the search is the lack of appropriate strategies in these enterprises to help them continuity and permanence in business and markets , as these enterprises lack the human resources management strategies appropriate , as well as business strategies that make them withstand the changes in the market environment is changing and volatile . It was to