The aim of the research is to determine the impact of the Iraqi public budget on IPSASs by conducting the questionnaire; the research was based on the hypothesis that "there is an impact of the adoption of the International Accounting Standards in the general budget of Iraq”. The research concluded that the government accounting system closely interferes with the general budget at all stages. The shifting towards the accrual basis is the first element of the reform package towards reaching the reform of the state budget. Without reforming government accounting, it is almost impossible to develop the budget. IPSASs are a recognized reference to the assessment and development of governmen

The Contemporary Business Environment is Surrounded by many quick and continues variable and changes which has an effect on the economic units. These variables and changes like the high competition which need many tools to help them to continue and achieve The critical success. So to achieve this they have many competitive strategies like cost leadership strategy, differentiation strategy and focus strategy.

Budget is regarded one of main tools to execute objectives polices and programs of the economic units, beside show how the economic units had execute the available economic resources.

Activity based on budgeting is regarded one of the modern technique in the m

The analysis of time series considers one of the mathematical and statistical methods in explanation of the nature phenomena and its manner in a specific time period.

Because the studying of time series can get by building, analysis the models and then forecasting gives the priority for the practicing in different fields, therefore the identification and selection of the model is of great importance in spite of its difficulties.

The selection of a standard methods has the ability for estimation the errors in the estimated the parameters for the model, and there will be a balance between the suitability and the simplicity of the model.

In the analysis of d

المسألة الدينية عند ألبرت الكبير وتوما األكويني

ابن حزم ، أبو محمد بن احمد بن سعيد بن حزم ، ولد في قرطبة (384هـ - 944م) وتوفي ودفن فيها عام (456هـ - 1016م) علم من أعلام الفكر الأندلسي ومن أجّل وأشهر مفكريه أصالة وعبقرية ، ويعد أفضل من مثل الثقافة الأندلسية في الحضارة العربية الإسلامية ، مفكر كبير ، وصاحب ثقافة واسعة غطت مجالات المعرفة كلها ، له اهتمامات متعددة يدل عليها كثرة تصانيفه والحقول التي كتب فيها ، حيث بلغ مجموع تأليفه نحو أربعة مائة مجلد ⁽¹⁾ ، شملت فروع ا

All the Islamic Groups agreed that God Almighty is the speaker as nobody can deny the words of God as Quran texts are explicit in proving that, as all group integrity of God Almighty but the conflict was on the characteristics of words of God due to their differences in their understanding of Quran texts and the differences of their accents, and some adhere to the intellectual aspects like Mutazila whereas others adhere to psychological aspects like Ashaaira, while Handbalis focused on the ancient time of Quran and exaggerated in this , as the issue of words of God is the most critical issue of conflict that occurred in the  Islamic nation.

المقدمة

At the present time, human lives in a changable world. Complexity of life effects human who became unable to achieve his goals. For him, goals are no longer able to provide him with calm and psychological safty. Anxiety about indefinite future and any changes which transend his ablity to cooperate with affeets his life in general aspeets.

     All these things bring him a very sever tention, then he becomes extremace in his cooperation with these situations. He tends to live a lone in order to be a way from sequenees of changes. Starting from this urgent point, future compnses the core in youth's life, then so many theories and studies affirm this point, and the necessity for mahing sc

By looking at the definition of buildings and their sections, the research noted that there is a clear confusion of specialists and researchers because of the leniency in the development of the term appropriate for how the fundamentalist or jurist adopts the Shariah rulings, which they know and divide as evidence and sometimes as rules, foundations, or assets; Hence we had to first study these terms and indicate what is meant by language and terminology; to determine the applicability and proportionality, and to determine the correct term and come up with clear and clear results.

يهدف البحث الى التعرف على مستوى الشغف الدراسي عند طلبة المرحلة المتوسطة والتعرف على الفروق تبعاً اناث(، وتحقيقا 423 وطالبة، ً لمتغير الجنس )ذكور- ألهداف البحث الحالي تم اختيار عينة من الطلبة بلغت ) ( طالباً وقد أعد الباحثان أداة البحث، وهو مقياس الشغف الدراسي، الذي تألف من )30 )فقرة ومن خمسة مجاالت )فاعلية الذات، والسيطرة غير المؤكدة، واالندماج الدراسي، والقلق الدراسي، والعالقة بين المدرس والطالب(، على وفق نظرية )

Out of the studying Arabic lexicon, the search aims to discover the enunciating ,Homeed Thour Al.Hilali, that relates to the field of Delali Maeen .Moreover ,