The research aims to assess the local accounting procedures related in one of developments that have taken place, and largely on the structure of the Iraqi economic activity. But a partnership between the (public and private sector), or one of the types of joint arrangements, and through the use of the analytical method and extrapolate the reality of the accounting treatments in Company research sample. Research found to a number of conclusions that the unified accounting system applied in the economic units that deal with contracting joint arrangements formula suffers from obvious shortcomings, and reflected the common arrangements suffer from obvious shortcomings. and reflected on the quality of financial reporting, and the urgent need

Abstract

         Most of the industrial organization in the world became suffering from the problem of the pollution of the poisonous chemicals things, this urged to depend on the principle of the responsible production, because it has the positive role by dealing with these chemical things and to safe the health of the society, due to the main goal of this study is to restrict the role responsible production in accomplishing the system of the environmental management through an actual study in the northern gas company in Kirkuk province, the topic has acquired a big importance bacause there were a limited number of studies and res

The function of internal auditing has become an important function that aims at achieving objectives that are compatible with these developments and changes that have occurred in many countries in the world, which required the emergence of professional associations and institutes in the profession of internal auditing. Improve the guideline of the internal audit units issued by the Federal Audit Bureau to enhance the efficiency of internal audit performance in Iraqi government units. The researchers adopted the statistical method of proving the hypothesis by constructing a questionnaire that included three main axes: supporting the senior management in adopting the current guide, and the second being the importance of improving t

Vorwort:

                              Die Übersetzung gilt in der Vergangenheit als Brücke zwischen  verschiedenen Gesellschaften. Sie spielt eine große Rolle im Bereich Kulturaustausch der Länder. Die Araber haben das früh betrachtet, und die Übersetzung als Wissenschaft wird eine der wichtigsten Lehren. Viele griechische Wissenschaften waren durch Übersetzung in den arabischen Ländern bekannt.

In dieser Forschung findet man einen Überblick über die Wichtigkeit der Sprichwörterübersetzung und welche Rolle spielt diese Übersetzung im Z

Personification in Arab poetry is not confined to the abstract items in nature: it trespasses them to include more than that. We found after reviewing the anthologies of the poets tens of the personified items are full of human attributes - via personification- such as speaking, moving, feeling human feelings.. Personification formed a remarkable feature in the relationship between poets and war, which was clear in the Pre-Islamic poetry, because it occupied the minds of the ancient Arab mindset. The poets have envisioned war as ugly as a force that brings destruction and devastation. The paper aims at stating the position in which poets personified war with female tributes. Thus, it is impregnated, conceived, and produced birth like a w

Pinter's play One for the Road (1984) is considered one of his important plays because
it focuses on political issues, which he has not presented overtly before. Generally speaking,
Pinter's early plays describe man's existential fear of an unnamed danger which might be
represented by an intruder who invades the characters' solitude , threatens their peace, and
brings their hidden fears to the surface. Pinter began to write political plays as a result of his
political attitudes and his involvement in political activities over the last three decades.
Pinter's One for the Road deals with the oppressive and authoritarian operations of
state power. This play and Pinter's political plays which followed it, like Mountain

The aim of this research is to identify the availability of quality standards for the websites of the Palestinian TV channels and to provide an assessment of the quality standards used by the websites of TV Channels web sites in general and Palestinian TV channels in particular. Through the use of the method of media survey method descriptive methods, and the research has reached the difference in the application of quality standards for TV Channels sites in the web sites of Palestinian TV Channels, and the development of language of visual communication for the design of those sites in exchange for the lack of access to those sites of the technical possibilities that is Provided by the Internet.

Greenhouses are provide that produce of vegetable in non times seasons production by controlling the various environmental factors that appropriate atmosphere in temperature and humidity for the growth of plants in the plastic houses and owner plastic.
The objective of this research is to study of the most important natural and human factors affecting the Greenhouses in the province of Baghdad and study geographic distribution for the Greenhouses in the province.
Some properties on curriculum geographical descriptive analytical that used in describe and analysis of data and information that could be available from Directorate of agriculture in Baghdad to 2014. As it turns out that district of Mahmudiya acquired (45.3%) of the total

Praise be to God, and may blessings and peace be upon the Messenger of God, his family and companions, and from his family and after ...
It is the right of every nation to be proud of its heritage, science and civilization among the nations, taking pride in the efforts of its construction and the keenness of its scholars and dedication to serve their nation and their history, and from the great sciences that boast and honor our great nation and distinguish it over others the science of attribution and the preservation of the novel over generations and ages. The novel is preserved from the plagiarism of the nullified, the excess of the deceitful and the liars, and the science of isnad from religion as the scholars said, and without the

Means the current research study in the direction iconic structures plates Ottoman calligraphers , as they took turn in this area and because it excelled in the form of a strong incentive and motivation to seek calligraphers in this direction so as to simulate the skill of the artist and parallel to the side of his creativity as well.And iconography , RECEIVED of objective vision and aesthetic and semantic in the output of compositions written according to the specific significance and this has a clear impact on the propensity to develop technical and aesthetic and expressive in the output of the structure of synthetic iconography is limited by rules or building in the form of public panel linear . And that all forms , whether animal , h