Iraq  is Suffering nowadays from the criminal triad represented by the fiscal and administrative corruption, money laundering and terrorism, which are intertwined in a very related relations, as each of them support the other . Since the over growth has been one of its characteristics leaving behind a very dangerous negative effects whether it was social , economic or even political impacts . As a result , this trial is now represents a high risk that threatens the present and the future of Iraq . On the political , economic and social level , it is well to mention that the poor direct investment , the increasing rates of poverty , unemployment , inflation as well as the smuggling of goreign currency an

As a result of creative accounting, many firms in the Iraqi stock market are able to achieve two very significant goals: first, to boost the market value of their shares and thus gain the biggest trading volume in shares, and second, to lower their earnings in order to decrease the tax burden. First by growing its profits, then by evading taxes and denying the state its right to its money. Using this research, we hope to demonstrate how financial institutions that use innovative accounting tools in the preparation of their financial statements impact trade activity. Trading volume is critical to accurately forecasting stock price patterns, allowing investors to maximize their wealth. So, without accounting information, the financial

The finite element method has been used in this paper to investigate the behavior of precast reinforced concrete dapped-ends beams (DEBs) numerically. A parametric investigation was performed on an experimental specimen tested by a previous researcher to show the effect of numerous parameters on the strength and behavior of RC dapped-end beams. Reinforcement details and steel arrangement, the influence of concrete compressive strength, the effect of inclined load, and the effect of support settlement on the strength of dapped-ends beams are examples of such parameters. The results revealed that the dapped-end reinforcement arrangement greatly affects the behavior of dapped end beam. The failure load decreases by 25% when

A field trial was conducted at Abu-Ghraib research station , Baghdad , Iraq , during the autumn season of 2006. The objectives were to study the effect of nitrogen fertilizer and planting space on the performance of rape seed. A split-plot in a randomized complete of block design with three replications were used. Five levels of nitrogen fertilizer ( 120,160,200,240,280 Kg / ha ) were assigned to main plots, where as planting space in sub-plots. The result obtained confirmed that 280,240 kg / ha nitrogen maximized seed yield 1.830 , 1.773 ton/ha, oil yield,0.843,0.824 ton/ha .Results showed that planting space 30 cm produced the highest seed yield 1.90 ton / ha and oil yield , 0.884 ton / ha . Interactions be

A field trial was conducted at Abu-Ghraib research station , Baghdad , Iraq . The objectives were to study the effect of nitrogen fertilizer and planting space on the performance of rape seed. A split-plot in a randomized complete of block design with three replications were used. Five levels of nitrogen fertilizer ( 120,160,200,240,280 Kg / ha ) were assigned to main plots, where as planting space in sub-plots. The result obtained confirmed that 280,240 kg / ha nitrogen maximized seed yield 1.830 , 1.773 ton/ha, oil yield,0.843,0.824 ton/ha .Results showed that planting space 30 cm produced the highest seed yield 1.90 ton / ha and oil yield , 0.884 ton / ha . Interactions between nitrogen fertilizer and p

This study aims to identify the degree of Arabic language teachers at the secondary stage possessing the teaching competencies necessary to develop the skills of literary savor among their students from the perception of educational leaders in Bisha Province. To achieve the objectives of the study, the descriptive approach was used by adopting a comprehensive survey method. The study sample consisted of (48) school principals and Arabic language supervisors in Bisha Province who supervise the teaching of Arabic language at the secondary level in Bisha Province. The necessary data was collected using a questionnaire. The results of the study revealed that the evaluation of the study sample for the degree to which Arabic language teachers

               The present study aims at answering the following questions:.

1-Which is more effective in enriching students.  Vocabulary ,the use of short stories or the      traditional way?

2-What extent has the use of short stories an effect upon the students. achievement in           vocabulary test?

3- Is there any significant difference between the male and female student of the                    experimental group in vocabulary achievement test?

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The present research aims to study the effect of friction stir welding (FSW) parameters on temperature distribution and tensile strength of aluminum 6061-T6. Rotational and traverse speeds used were (500,1000,1400 rpm) and (14,40,112 mm/min) respectively. Results of mechanical tests showed that using 500rpm and 14mm/min speed give the best strength. A three- dimensional fully coupled thermal-stress finite element model via ANSYS software has been developed. The Rate dependent Johnson-Cook relation was utilized for elasto-plastic work deformations. Heat-transfer is formulated using a moving heat source, and later used the transient temperature outputs from the thermal analysis to determine equivalent stresses in the welde