There are two ways that the contract might be formed with (contracting between persons who are attended and contracting between absence persons).the need for determining the precise moment of the contract , is so clear because there is a specify period separate between the declaration of acceptance and the knowledge with it .and it is clear from the four theories known for jurisprudence (theory of the declaration of the acceptance, theory of exporting the acceptance , theory of the arrival of the acceptance , theory of the knowledge with the acceptance ) . It is difficult to promote one theory on another one if we look at each one and the justification of its supporters and what the opponents of each theory expose. Legal background and diff

At the beginning of the nineties increased responsibility of the auditor to the community as the demand for auditing the environmental performance for the economic units in addition to audit the financial performance. With the aim of preserving the environment and reducing the damagse as  aresult of the negative effects of the activities of these units.

The researh deal with two sides the first one identifies the theoretical framework of the concept of environmental audits, requirements, methods, types of procedures, and duties of  the auditor in conducting  environmental audits. It also deals with the concept of the enviro

School administration has an effective role in stimulating academic achievement, as it is the ideal regulation and activation of material and human power to achieve the goals of the educational process. This role has axes in the form of interests, aids, and specific procedures exercised by the school administration in improving the educational process, and assisting researchers in achieving the highest levels of academic achievement. This activation is achieved through stages of planning, organizing, coordinating, and evaluating.

To achieve the aims of this research, the researcher pursued the descriptive analytical approach, which is considered one of the most appropriate approaches to the nature of this type of research. The qu

    Corruption has become the subject of great interest, and the subject of research and scrutiny in recent years, because of its penetration in all fields of life,  whether these fields are political, economic, social, and administrative. It is one of the biggest challenges and problems that are facing communities. Therefore, this study is focused on the evaluation of measures implementing the national strategy to combat corruption in Iraq.

This study was launched, first because of its intellectual dimensions to ensure a conceptual presentation of the strategy and operational management in general with a special focus on the processes of implementation and control str

The current research aims to identify the effect of the hands_on strategy on the life effectiveness skills of the first grade students in the government's daytime middle schools. The Umm al-Mu 'minin school was intentionally chosen to be the research sample of the second Rusafa Directorate for the academic year 2021-2022. Then, two divisions were randomly chosen for the first of the six divisions to represent the experimental group that is studying according to the strategy of the hands_on and the other the control group that is studying according to the usual method. The equivalence of the two research groups was verified by a set of variables. The two groups were found to be equivalent. As for the research tool, the life effectiveness sca

The current research aims to identify the effect of the study hand-on strategy on the achievement of the chemistry subject at the first grade students in the government day schools. The Umm al-Mu 'mineen school was chosen by appointment the intentional, so that its student is the research sample of the second Rusafa Directorate for the academic year (2021-2022). Then, two divisions were randomly selected for the first average out of 6 divisions to represent the experimental group that is studying according to the strategy of the thinker hand and the other the control group that is studying according to the usual method. The equivalence of the two research groups was verified by a set of variables represented by (chronological age, previous

Most of the big companies and especially the intillictual ones become a ware of an important fact, and That is, The intillictual capital in new global economy, is a new source for Them & This Valuable source exceed in importance. The other company's sources.

The Traditional disclouser systemes are unable to supply the decisions makers with the Fundimental information require to handel the on going operations which are based on Knowledge and intangible source. But the measuring of this source and the disclose for it in the financial Statements will lead to gain features Statements which will benefit all the parties and lead to make the value of the company great.

And as a resul