The energy consider generally and specifically the petroleum energy
from the prior requirement of the population and nations, and the basics of the
survival of mankind and all the challenges for the sake of continuum, so
without this energy the life of ankind being varied, so far the life is still as a
fact on the planet earth, and suppose the life may continue as the willing of
Allah ,that the events and the standards and the degree of development is still
as it is, in another word no any technical developments and no any
entertainment no transportation and also there is no demographic domination
for the whole lands belonging to Allah, certainly no way to talk more on what
we and the others knew, what is the great impact on our life and for the
future of our coming generation and on the technical developments that
charged our continuum and the lifestyle on various fields. The greediness is
increased and the desire is overcoming to control on populations meantime
these superpower countries is already succeeded by means of making use of
this energy and ruled on the third world countries that is also ruled by their
leaders to punish their fellowships, and at the same time they obey and follow
the orders that submits all the wicked for humankind and be slave to
murderers, under the consideration of no choices. So the best and the worse
being together till the Holly Koran split the concepts and the peoples follow
the philosophy and obey the instruction and show all the commitment toward
the standards which are full of wisdoms, for this reason or another they could
establish and develop their nations and promote their conditions toward the
best. What is concerning to our self that in spite of all advantages and
benefits submitted from Allah that provides us with various kinds of energy
resources , we went to follow the devil, and to destruct our society we have
been in touch with the murderers, criminals and saw how the infrastructures
is completely damaged meanwhile the holly Koran is among us introduce all
the benefits and all the advantages and reminding us that not even the oil and
gas is a available for us but all kind of energies like (solar, waters and the
winds), and different kinds of minerals like (sulfur, phosphate uranium, iron,
copper, aluminum, limestone, clay minerals and salt) and so on. These
benefits are provided to Mankind in order to make use of it and to let the
believers to be grateful, so this Surat in Koran is to explain and show the
greatness of the creator and how to open horizon for better life for human
kind.
The research aims to highlight the role played by the target costing technique as an administrative technique that is compatible with the rapid developments and changes in the external environment, with the information and scientific foundations it provides in the allocation of indirect costs and the accuracy in measuring the cost from the start of the project planning process up to the production process and indicating the extent of its impact on decisions Pricing in a way that contributes to the rationalization of pricing decisions in economic units in the light of intense competition and the multiplicity of alternatives.
The current research seek to known the strategic planning for the taxes and its important , and its effect upon the investment , and this research was be in the general board of taxes, and the economical directorate of the ministry of finance , therefore this research started from the problem below:
- What level of the important and type of the research changeable of the research ( the strategic planning for the taxes and investment) in the research organization ?
- Is there any relation of the join and effect of the changeable of the research (the strategic planning for the taxes and investment)in the research organization ?
Therefore this research depended a hypotheti
... Show MoreThis research aims to show the most important approaches applicable in forming the accounting standards , the importance approaches used to formulate local accounting standards & the need to cancel or develop the unified accounting system in Iraq besides activate the local auditing & accounting standards council to issue accounting standards able to save the relevance & Reliable accounting information that serve the decisions of stockholders and others of stakeholders in the incorporate companies , especially the companies listed in the Iraq securities exchange , So this study based partially on analyzing the questionnaire form which has been designed to inquiry the specialists and experts opinion about the accoun
... Show MoreIn recent decades, the world has faced some rapid technical developments, affected on many fields of life, which had the best chance in the information and communication technology, such that it created an entirely new situation, summed up the life and development of business enterprises. This is while these developments have changed a lot the reputation of management institutions and civil society organizations in return. In addition, they have linked the citizen and those institutions in their different specialties within a distinct electronic format called e-management in the contemporary literature.
This study attempted to highlight the importance of investment in building e-management by linking citiz
... Show MoreAbstract
We Can Summarize This Research According To the Following Points
A- result
1- We conclude a new method to teach the recitation we call it (listening
method) which consist of four steps (introduction , listening ,continuity,
evaluation )
2- This research get many listening skills that educated need it when
listen to (holy quran) beside to many propositions that help to develop
it.
3- This research briefs some principles that help the teacher when use
listening method.
B- conclusion
1- The best way to teach and learn the recitation of holy quran is by
using listening skill because the prophet (pease be upon him )learn
the holy quran by it from jebrel (pease be upon him ) and then
teach
Financial Institutions are central to all most all Macroeconomic debates. They explain the market for money creation and Exchange the financial assets such as money stock and bonds play a central role in organizing and coordinating our economy. Financial Institutions’ position in economy is urgent position especially in the economic crises, they want to realize their profit target but this target conflicts with the target of monetary policy or fiscal policy or economic policy some time.
Financial Institution assets affect in technological factors and political factor. Those factors cause increasing or decreasing in wealth of the countries. The old classical crises was form real s
... Show MoreIndividuals resort to insurance against certain risks, in order to ward off the danger in the event of their occurrence and therefore a sense of security, so they are shifting the burden of risk that they may be subjected in their persons or their property to others by contracting with an insurance company to perform this service. To achieve this it is necessary to pay the premiums and certain amounts to the insurance company, and you are investing for their development to the ability to pay them compensation for the insured in the event of a hazard insured against. Therefore, subject to the insurance business to the supervision and control of the state, albeit to varying degrees from country to country, so as to ensure the achievement o
... Show MoreThis research aims to clarify the concept of doctrinal rules and adjust its basic terminologies. It further aims to lay down a map for the method of rooting this science by mentioning its rooted sources, in addition to drawing a miniature picture of its history, origin, formation and development. The paper ends with practical models to highlight its importance in rooting the science of nodal rules and facilitating the mentioning of its scattered discussions in a short and comprehensive phrase. The study further illustrates the pioneering role of doctrinal rules science in managing the doctrinal disputes, combining multiple sayings, and in bringing together opposing opinions. The study follows the inductive, descriptive and analytical app
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The research aimed at finding out the effect of functional rotation on the tax performance of the employees of the General Authority for Taxes through the five-meter questionnaire prepared according to the required data. The data obtained from the research sample were analyzed. The results showed a significant effect of recycling In the tax performance, and this is evident from the proportion of his contribution to the interpretation of the total variation, which is a good indicator of the impact of functional rotation in the performance of the body sample research.
The Target costing is an important modern techniques strategic managerial accounting.which is been shown active adoption to changes in contemporary business environments Inaddition,they had been adopted by the units as aresult of the growth in the strategic approach in the man agement..the goal of using target costing is to build and strengthen competitive abilities of economic units thvough introducing appropriate ways to decrease cost and improving quality of product The hypothesis reflects interest in achieving the goal of the research,ie.research question,The hypothesis use target costing to assist economic units to decrease cost and in the manner that leads to competitive advantages while surviving and flourishing in current busines
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