بدأت الشركات تخطو خطوات متسارعة  باستخدام أنظمة تكنولوجيا المعلومات في عملياتها المالية وباعتماد قليل على الورق والذي يتم الاحتفاظ بالنسخ الأصلية منه تعزيزا للإجراءات التي تمت معالجتها الكترونيا. إن ممارسة الشركات وبشكل متزايد الأسلوب الواقعي (Virtualization) في علاقاتها مع الموردين والمستهلكين والشركاء أدى للحاجة المتزايدة للثقة والتأكيد على مثل هذه العلاقات مما يولد ضغطا  كبيرا ع

The main aim of this paper is to explain the effect of the aggregation accounting information on the financial, investment, and operational, managerial decision-making and the evaluation of the financial statements after aggregate. The problem of this study is represented in administrative decision-making that takes place under differentiated accounting systems operating within a governmental economic unit that seeks at the same time to achieve a unified vision and goals for the organization. This study was conducted at the College of Administration and Economics /University of Baghdad, and it represents a sample from a community of governmental economic units that apply differentiated accounting systems. The study method is repr

دراسة المعلومات واهميتها وتوظيفها في التفكير الاستراتيجي السليم

صار لزاماً علينا بيان مفهوم المعنى الحقيقي للجهاد وبيان أفضل أنواعه ورتبه وتحديداً الجهاد الكفائي بين النظرية والتطبيق من حيث معناه العام وبجوانبه الفكرية والاجتماعية , والسياسية ,والاقتصادية , وإيماناً منّا بانتفاضة المرجعية العليا في إعلانها الجهاد الكفائي ضد العصابات الارهابية التي استباحت الدين والوطن فكانت بالفعل الهام إلهي جسد أروع مبادئ الاسلام في التضحية والدفاع عن الدين ومقدساته , وانبل القيم الا

The study highlighted the transformation of value systems and educational patterns between past and present, especially with the introduction of modern variables and means, such as mobile phones, the internet, social media, and others. These factors have contributed both positively and negatively to the study. The study highlights the integral role of the school in collaboration with the family in guiding and educating children. It also emphasizes the active role of the school in developing students' abilities and skills, either attracting them to school or vice versa. This includes an examination of the essential skills required in education and their role in achieving a state of psychological well-being and systematically developing child

Many countries are very important in their interest not only in diversifying foreign reserves, but in determining and planning their volume in accordance with the goals set, namely facing potential external shocks, as the research aims to determine the extent of the strength of foreign reserves in the possession of the Central Bank in relation to every influential variable in the Iraqi economy. , in order to determine the minimum level of reserves that requires reconsideration of the exchange rate, as the research adopted the inductive analytical method in analyzing real (Quantitative data) for the research variables in the years of study, as the research adopted a set of analytical indicators approved by the International Moneta

It was a women's importance in ancient societies، especially Mesopotamia as they worship mother goddess first entrance religious belief، which is undoubtedly a reflection of the vision of the community it represents the natural fertility cycle and Ishtar but realistic image of women dual and contradictory and nature of the code it by a thin love compassionate and another treachery and betrayal side and hatred. As we have seen in the Epic of Gilgamesh

This study aimed to clarify the importance of ecological taxation in achieving sustainable development, by analyzing a set of economic measures such as taxes, taxes levied by the legislation in the field of ecology, to fight against pollution.       And we tried to evaluate this initiative in Algeria. The results of the study showed that economic measures of ecological taxation contribute to achieving sustainable development, and Although Algeria has adopted a series of ecological tax mechanisms, it is far from keeping pace with developments in this area. 

This day, we see the Significant role that social media platforms play, it plays a vital role in shaping the Social, political, and economic awareness of individuals. The Iraqi Society, which is experiencing rapid cultural and social transformations, is considered a fertile ground for social media and its influences, whether negative or positive. Research and studies indicate that the negative use of social media will lead to weaking of the sense of belonging and citizenship among members of Iraqi society. This, in turn, threatens moral and educational values, increases feelings of family estrangement, and leads to social isolation. On the contrary, if social is used correctly, it can significantly contribute to enhancing educational values

the history of the Scouting movement reflects the global social cultural and technological change over more than a century. scouting aims to develop young people worldwide through educational programs based on specific principles and values. in arab countries, the scouting movement is considered one of the most important platforms contributing to developing young people and enhancing their rule. positive in society, began with the establishment of the first Scout camp in the region and witnessed great growth and prosperity over the decades the research reveals the historical roots and development of the scout movement in the leading arab countries and analyzes the positive impact of scout movement in the leading arab countries on the develo