المقدمة ومنهجية البحث

تتفق أغلب الأدبيات ومنها المحاسبية, بأن الخطوة الأولى في وضع وتقييم أي نظام إداري أو محاسبي هي في صياغة أهداف ذلك النظام لما لذلك من أهمية في توفير معيار للحكم على كفاءة التطبيق من عدمه.

وتعرف الأهداف بأنها (النهايات التي تعمل أو توجه النشاطات باتجاهها أو هي النهايات التي تطمح النشاطات تحقيقها). ( 1 ) ..,

 كما تعرف أيضا بأنها (الأ

On the research that is marked by the historical development of the Supreme Federal Court in Iraq accordance with the issued legal legislations Research Submitted by Adel Amran Hamad Faculty Member, the college of Biotechnology

Yaşıyan kuşağın unutulmaz aruz şairi tanınmış Hacı Mehmet Sadık. İzi
silinmez kaybin, bugünkü eski sitil şiirin gerçek sembolu olup yaşadığı bir çağa
yakın süre içinde yüzlerce ve yüzlerce beyit şiir söylemiş.
Her çevrede Türk doğup Türk yaşamak bahtıyarliğiyle övünen ozanımızın ,
seçkin bir çok şiirleri vardır.
Böylece kitap, dergi ve gazetelerde yayımlanmış sayısız şiirleri yanında
basıma hazır kitaplık şiir ve yazılarıda vardı. Gazetelerde yayımlanan şiirlerini
memleket dertlerine , değerli mert kişilerine gönüllerde yaşıyan ölülerine , yurdu
ve yurttaşı için iyilik güden devlet ve memleket büyüklerine ayırdığını
görmekteyiz.<

Insurance companies play a dual and vital role in the economy in which they operate in two directions. The first is to protect investments from the various risks that threaten them by paying compensation in the event of one of these risks, which prevents companies from leaving the economic cycle and achieving social benefit because of continuity of the company means continuity The payment of taxes to the state and the payment of salaries and wages to employees and employees, in addition to the economic ties in front and background, which integrate the company with other companies (that stop the company can lead to the cessation of other companies), the second trend is that the trap The insurance company obtains the amounts of insurance p

The aim of this research is subjected to discover The Dictation mistakes which occur
widely in the Arabic Language written by Iraqi – News papers.
The research classified These Mistakes in Three groups as Follows:
1. The first group dealing with distinguishing between the Arabic – letter ) ا ( When Written
or ) أ ( at The beginning The word and as ) ئ ( which differ in meaning from each other .
2. The second group dealing with the writing of The Arabic ) ٙ( and as ) ٛ( at the end of The
word which differ in meaning from each other.
3. The Third group dealing with distinguishing in written The Arabic letter as ) ض( or as ) )ظ
which differ in meaning From each other.
4. The fourth group dealing with Th

اقيمت الكنائس على جانبي مدينة بغداد الغربي(الكرخ) والشرقي(الرصافة)، أما الأديرة فقد انشئت في موضع مدينة بغداد قبل بنائها وبعد البناء حافظ البعض منها على مكانته وانشئ البعض الآخر، في جانبيها الغربي(الكرخ) والشرقي(الرصافة)، وهو ما سنركز عليه في بحثنا عن كنائس وأديرة بغداد لمختلف الطوائف المسيحية فيها، فضلاً عن تسليط الضوء على دورها الإجتماعي والإقتصادي والثقافي، وإن كان محدوداً جداً وقاصراً على الأديرة أكثر

The research aims to present and discuss the accounting bases adopted in accounting for fixed assets in the public sector with an emphasis on its importance in the area of ​​accountability and fixed assets management , based on a realistic problem associated with the use of cash basis accounting in the public sector in Iraq, which are difficult  to provide accounting information useful for many users , including the same units and regulatory departments for the purposes of accountability and management of those assets. Search tool has been the organization questionnaire, its results show the importance of financial reporting for provide accounting information about fixed assets relate to the units of the public sector in Iraq fo

رمت الدراسة التعرف بمستويات التفكير الهندسي لدى طلبة قسم الرياضيات في كلية التربية / ابن الهيثم - جامعة بغداد، ولتحقيق هدف الدراسة تم اعتماد مقياس الحربي(2003) المعد على البيئة السعودية ويتكون من (25)  فقرة موزعه على خمسة مستويات وهي (المستوى البصري ، التحليلي ، شبه الاستدلالي، الاستدلالي، المجرد وبلغت عينة الدراسة (206) طلاب من طلبة قسم الرياضيات في كلية التربية- ابن الهيثم بجامعة بغداد تم اختيارهم بالطريقة ال