This research is aiming  to analyze the impacts of the current budget in Iraq by using  the Government Finance Statistics Manual (GFSM) , the research is based on hypothesis: (There is an impact on the using of the Government Finance Statistics Manual (GFSM) In public budget in Iraq) .This hypothesis was demonstrated by using the questionnaire, a number of conclusions were reached, the most important being the lack of terminology adopted in the government accounting system and the Iraqi financial and accounting manual as a result of their adoption of the monetary basis for the lack of accounting terminology that meets t

Praise be to God, Lord of the worlds, and prayers and peace be upon our master Muhammad and upon his family and companions.
And after:

      Muslim scholars have fought in the extent of regard to these interests, each according to his opinion and according to his evaluation, and his consideration of this interest, but it remains important that the legislation in them needs more precaution and caution against the predominance of passions, because the passions often decorate spoilers so they see an interest, so practical application must To realize the spirit of Islamic Sharia in its entirety of its rulings, and the preponderance between the interests and evils that prevail in our societies, which c

The achievement of world peace is a humanitarian demand that humanity has sought since its existence. Despite the international and regional efforts to achieve this demand, it is still reaching its desired ambitions if conflicts, contradictions, and internal and external wars continue to justify us clearly in terms of ethnic, religious and sectarian conflict. The revolution of informatics and the impact of globalization opened a new era of communication and openness and the negative and positive impact of others, which re-published and distributed values, ideas and new cultures Some of them carries extremist ideas urging violence and destruction and other abolition, it became necessary to follow policies and reward The culture of peace,

The current study highlighted the violations and the steady depletion of , and agricultural and green areas in and around cities , which is an accurate scientific research problem that affects the future perspectives of these areas, their production and their consequences for the life of cities and their vital surroundings. This research took Baghdad city as a model of this critical phenomenon in order to study the reality of these regions, the size of violations, and to set a future concept and strategy, in addition to the proper treatment that preserves the assets of this great wealth , It was one of the most important conclusions Urban planning disruption of Baghdad city formations ,One of the most important recommendations , Scaling Bag

“Smart city” projects have become fully developed and are actively using video analytics. Our study looks at how video analytics from surveillance cameras can help manage urban areas, making the environment safer and residents happier. Every year hundreds of people fall on subway and railway lines. The causes of these accidents include crowding, fights, sudden health problems such as dizziness or heart attacks, as well as those who intentionally jump in front of trains. These accidents may not cause deaths, but they cause delays for tens of thousands of passengers. Sometimes passers-by have time to react to the event and try to prevent it, or contact station personnel, but computers can react faster in such situations by using ethical

This work involves the calculation of the cooling load in Iraqi building constructions taking in account the effect of the convective heat transfer inside the buildings. ASHRAE assumptions are compared with the Fisher and Pedersen model of estimation of internal convective heat transfer coefficient when the high rate of ventilation from ceiling inlet configuration is used. Theoretical calculation of cooling load using the Radiant Time Series Method (RTSM) is implemented on the actual tested spaces. Also the theoretical calculated cooling loads are experimentally compared by measuring the cooling load in these tested spaces. The comparison appears that using the modified Fisher and Pedersen model when large ventilation ra

The aim of the research is to prepare practical volleyball lessons by using the four pillars strategy for middle school students, and to identify the effect of the four pillars strategy in performing the transmission and volleyball skills in the second intermediate students, to assume that the two researchers assume that there are no statistically significant differences between the results of my skill performance tests Sending and preparing tribal and remote volleyball for the experimental and controlled groups, and there are no statistically significant differences between the results of the performance of the transmission and preparation skills of the volleyball between the two experimental and control groups, and the research co

The research specialized in examining the role of guarantees and their impact on accounting benefits quality using statistical analysis to the income before and after the impact of guarantee on the accounting profits.This research depended on the inductive approach, which ensures that companies could manipulate in benefits through a variety of means including the guarantees. As it is possible that the companies can use the policy of guarantee as a strategy in business deal. The research aimed to highlight the different companies' practices on policies guarantee and its impact on accounting benefits. The benefit of Dell Company has been chosen as a sample for the research because of the availability of interim data from the company for te

That the structural changes in the environment, business and finance and the spread of business and the diversity of transactions between economic organizations and breadth of a commercial scale in the world have left their clear on the need to keep up with the accounting for these variables as one of the social sciences affect and are affected by the surrounding environment because of the various economic and social factors, technical, legal and others.

As a result of these variables emerged a new field of accounting called Forensic Accounting, which involves the use of expertise of multiple pour in the end to the accounting profession, where the Forensic Accounting cover a large area of ​​disciplines including strengthening