The Financial authority is considered as one of  the most of benefited parts from financial statements  which depends on it in process of accounting  in taxes as basis to determine The Tax Base , but no confidence from financial authority part in objectivity of income financial information in them for many of limited companies led to no dependence on them to specify taxation contain & dependence on yearly regulations that issued them. To enhance the confidence of financial authority to these lists must meet its requirements, because the menus Fulfill the requirements of the financial authority increases the confidence in these statements and therefore reliable in determining the tax base. So this research aims to speci

   لا يستطيع المرء أن يتحدث عن النازحين العراقيين ومعاناتهم الإنسانية الفائقة من دون أن يستحضر العنف، والإرهاب، والطائفية، والتي تعد من الأسباب الحقيقية التي أوصلت البلاد إلى ما وصلت إليه من انقسام، وتصدّع، وضعف استغلته قوى الإرهاب، ولاسيّما التنظيمات الإرهابية التي تحمل في طياتها افکار بائسة، من أجل زعزعت الامن والاستقرار للمواطنين. لقد عانت الأمة الإسلامية وتحديداً وطننا،  من أزمات حضارية متعددة، کانت

Suffer most of the industrial sector companies from high Kperfi magnitude of the costs of industrial indirect, lack of equitable distribution of these costs on the objectives of cost, increased competition, and the lack of proper planning in line and changes faced by the industrial sector (general) and sample (private), as well as the difficulty in re- directing efforts to improve profitability and in-depth analysis of activities, and to identify untapped resource activities, then link these activities to the final products  The research aims to apply the technology review and evaluate programs with the method (ABC) through the application stages of planning, scheduling and control and a comparison to get to the products of dev

  The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision t

The paper attempts to find out the elements of picaresque novel in selected English and Iraqi novels. It studies these elements in Henry Fielding’s Joseph Andrews and Adil Abduljabbar’s Arzal Hamad Al-Salim. The paper is divided into four sections. The first is an introduction to the picaresque novel. It gives a definition, a historical background, and the elements of the genre. The second section studies Fielding’s novel focusing on the elements of this type of novel and how it affects the story itself. The paper follows the novel from the beginning to the end showing these elements. The third is dedicated to Abduljabbar’s novel and how the elements of picaresque genre appear in the novel and play an important role in its developm

يمكن من دراسة الشخصية ان تكون المدخل الاساس في فهم السلوك الانساني إذ ينظر الى الشخصية الانسانية كونها تنظيماً ديناميكياً مكوناً من عدد من العناصر المتفاعلة مع بعضها البعض ، وهي عناصر غير ملموسة بل مظاهر وتفسيرات تلحق بالسلوك الانساني ، ويعتقد بعض علماء النفس ان افضل طريقة لفهم شخصية الفرد هي دراسة السمات والانماط الموجودة فيه وملاحظه مواقفه من ناحية الازمات والمشكلات التي تعتري الحياة الانسانية ، وبناءاً

     إن التطور المستمر في مجال نظم المعلومات والإتصالات أدى الى ظهـور العديد مـن العقود الحديثة الخاصة بتجهيز خدمات الإنترنت وكيفية الإستفـادة منـها والتـي يعتبر عقد الإعلان الإلكتروني نوعاً منها , إذ يُعد الإنترنت من أبرز وسائل الإعـلان عـن المنتجـات والخدمات في الوقت الحاضر , بوصفه يقدم لناشري الإعلانات وسطاً إعلانياً إلكترونياً يفوق بكثير ما يقدمه الإعلان التقليدي , وهذا ما دفع الكثير من المعلنين ال

 ٳن العلاقة بين التخطيط والتنمية، تكتسب᾽ شكلها وطبيعتها من خلال دور التخطيط في ٳخضاع عملية التغيير والتحوّل للأوضاع الاقتصادية من وضع الى وضع آخر أكثر تقدما̋ عن طريق ٳعتماد منهج التخطيط لتحديد معالم خطوط السير المجدول زمنيا̋ لعملية التغيير والتحوّل وفقا̋ لرؤية الحكومة وفلسفتها باتجاه الانتقال من وضع ٳقتصادي وٳجتماعي متخلف الى وضع ٳقتصادي وٳجتماعي آخر يسمح بجعل عملية النمو مستمرة، ويمكن تبيّن تلك

The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy desp