The auditor has a role in allocating joint costs in the gas industry, and the auditor's procedures are considered as systematic critical examination, analysis and evaluation of everything related to costs in general and joint costs in the gas industry in particular, with the aim of controlling the joint costs of gas industry products, and knowing the share of the cost of each product from the total industry costs Gas products reflect the reality of the company's performance by discovering weaknesses, defects and any errors, to ensure increased effectiveness and efficiency of the parties concerned with auditing them and imposing control and control over the company's resources, as well as

Abstract
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

ان من اهم القضايا التي تثيرها المعرفة البشرية في تجلياتها، وتعبيراتها المفاهيمية، تكمن في مدى تأصلها وانتمائها الى البنى والتشكيلات الموضوعية (في مستوياتها التاريخية) التي تسعى لتفسيرها وادراكها ومضاهاتها. فالينبوع الذي يغرف منه الفكر مادته هو الكيان الاجتماعي المتموضع خارج الوعي والايدولوجيا.

ان قدرة الوعي على ادراك الواقع الموضوعي بخصائصه العامة يشكل الشرط  الضروري لاكتساب الوعي ل

That the building of the national economy depends on the extent of the possibility of transition from the rent economy seeking to increase GDP (GDP1), and the tendency to manage projects with external sources of funding, or allow projects with foreign capital is a necessity. The strategic challenges faced by the economy in countries that have experience in investment projects have faced several factors internal and external for a period of time and not a few and the pressures and difficulties and failures have affected in one way or another on the development work in that country. On this basis, the stakeholders have a role to pay attention to the issue of the feasibility of the pattern of foreign investment in the investment environment

Abstract

The aim of the current research is to identify the level of administrative applications of expert systems in educational leadership departments in light of the systems approach. To achieve the objectives of the research, the descriptive-analytical and survey method was adopted. The results showed that the level of availability of the knowledge base for expert systems in educational leadership departments (as inputs) was low. The level of availability of resources and software for expert systems in educational leadership departments (as transformational processes) came to be low, as well as the level of availability of the user interface for expert systems in educational leadership departments (as outputs

It is no secret to everyone that the Arab individual suffers from poor self-awareness and political awareness, which made the state and the importance of its existence and preserving its institutions not among his interests, which made researchers wonder about the possibility of strengthening it and the extent of its impact on the future of building the contemporary Arab state. So, the study attempts to addressing the issue of community awareness and its impact on building the state through a clear intellectual vision that blended what is social and political to define the concept of community awareness and highlight its importance and role as a basic pillar in shaping and building modern Arab countries in the Arab world and ways to enha

Time crosses one of the most important principles that are agreed upon in contracts, because the temporal dimension has a significant impact on all contract provisions and is not limited to a certain group of them. French and Arab legal jurists alike called for this dimension to be given special attention. That is the term of the contract term; To try to limit the temporal elements, clarify their provisions and distinguish between them, but in the Arab world it did not receive the same attention that it received in the West.

Characteristic of money laundering phenomenon is a compound and complex nature like the style of regular crimes . These operations are planned and excuted with those who have high quality experiences to hide the evidences of their deeds so They ask the help of financials ,economicals and legists to plan for money laundering. Banks are important and suitable places for illegal circulation of money because of the different types of accounts , rapidity and overlap which emphasis of its main duty to dislocate illegal money which comes from illegal sources without adding legal characteristic to it . Here we should explain the important role of banks in striving the phenomenon –Bank should try to show and analyze inward proced

The use of symbols is considered an important part of visual expression since ancient civilizations till the present time, and detecting the significance of these symbols is a communication means between the artwork and the recipient. The current study aims to detect the clarification of the concept of symbolic connotations, and to detect their importance in the works of the artist Eugene Delacroix, through description and technical analysis, and trying to monitor the technical aspects of these connotations and using them in forming the artwork; This shows the importance of the study in trying to benefit the scholars in the field of visual arts and the analysis of artworks in particular.
The study used the descriptive analytical appr

The killing of Imam Hussein (AS) and his family and his companions is a big tragedy that has sustained Islam and Muslims has remained generations Islamic considers the death of Hussein (AS) of the major calamities and pays homage to the memory of grief and mourning . The taking Shiite poets their active role in the perpetuation of this painful anniversary taken by the Shiites that way to stimulate and stir up emotions against the killers of Ahl al-Bayt ( peace be upon them ) has not missed poets of Andalusia and Shiites from this Wave Shiite overwhelming Vahioa anniversary and Ozvoha best recruit barely era of eras Andalusian literature but was Hussein certificate ( AS) on the tenth of Muharram day Consolation year held the celebrations