Accounting disclosure is the main means and effective tool for communicating business results to users in support of their decisions, especially those with thought and specialization from academics and professionals in the field of accounting and auditing about the importance of accounting disclosure and transparency in financial reports.

Contingent liabilities represent commitments based on the occurrence of one or more events in the future to confirm the value due, the party entitled to it, the maturity date, or to confirm the existence of the obligation itself, and therefore they should not be recognized as a contingent liability i

The present study tackles the scientific model and the mechanisms of operating in the formation of the image of the artistic work to create a scene that cares for the aesthetic decoration through raw and techniques and employing them to express the aesthetic values that care for what is not familiar and deviation from the familiar in the visual exhibition and the care for the employment of the technical abilities, lighting, and sound as well as the employment of multiple materials. The research presents the objectives of his study in the exhibition hall of Natural History Museum (University of Baghdad) to create an aesthetic and expressive state at the same time. Then, in the theoretical framework the researcher traces the experiments of

The subject of youth care of important issues in view of what constitutes the importance
to the development of societies in general and as much as enjoy young people in any society
are good psychological health and agree psychosocial be healthy to be effective to invest their
energies and their potential for the progress of that society and development of the social
aspects and economic. The universities of the most important educational institutions that
provide care for young people, they are as well as providing information and expertise
necessary to prepare young people for life and the development of mental abilities, they are
different activities that will satisfy their needs physical, psychological, social and

The construction of development is required to develop various economic sectors with the necessity to meet the various requirement of both individuals and institutions , or through the import process , which must be commensurate with the needs of the market and the economy and development. But in fact , we find that the process of import in Iraq after 2003 took a turn dangerous excesses on limits of philosophy and objectives of the import , which is reflected at the level of national production as well as the policy of dumping and given and the lack of matching a lot of goods and materials imported for Standards and Measures of quality and stands behind it causes many of them exposure to the market and weak sectors with an overlap betwee

  The construction of development is required to develop various economic sectors with the necessity to meet the various requirement of both individuals and institutions , or through the import process , which must be commensurate with the needs of the market and the economy and development. But in fact , we found that the process of import in Iraq after 2003 took a turn dangerous excesses on limits of philosophy and objectives of the import , which  reflected  the level of national production as well as the policy of dumping and given to the lack of matching a lot of goods and materials imported for Standards and Measures of quality and stands behind it causes many of them exposure to the market and weak sectors with an o

ان جماعة ناتوري كارتا تشكل علامة بارزة في اسرائيل، بسبب موقفها من القضية الفلسطينية، اذ انها لا تقبل بأنشاء الدولة الفلسطينية المستقلة فقط بل انها تنسف من الاساس مسالة وجود الدولة اليهودية، وهي بذلك تتجاوز القوى الاصولية اليهودية جميعا، تلك القوى التي تحاول جاهدة المحافظة على وجود اسرائيل، وتسعى بشتى الوسائل الى تثبيتها بالمنطقة وايجاد المسوغات الشرعية لها

This research shows the following points:

1-Features of the life of Imam Suyuti

2-First, the goals of public education: Educational Thought at the Imam Suyuti through Second, Third, special education goals: classification of science, Fourth, meaning he has the mind, Fifth: World Literature, VI: Literature learner

3-was informed of the Islamic Educational Thought Media, worked as science and teaching.

4-wrote in the human soul and away from the world and its desires, and how to deal with this self-way educational so based on a book of the year, and longer Mqamath of the most important books in the field of the human soul, edema tradition because he sees that the mind found in order to think about the verses

تعد مدرسة فرانكفورت أو النظرية النقدية لمدرسة فرانكفورت واحدة من ابرز المدارس الفلسفية الغربية المعاصرة، والتي اكتسبت اليوم اهمية بالغة، نظرا لغنى وتنوع كتاباتها المنفتحة على مختلف المرجعيات الفلسفية الكبرى (الكانطية، الهيغلية، الماركسية، الفرويدية.الخ( ومواكبتها للإشكاليات المعقدة المطروحة في المجتمعات المعاصرة، والتحولات الفكرية والاجتماعية والسياسية لعالمنا المعاصر، ولعل ابرز ما يميز هذه المدرسة

This research aims to study the mechanism of application of international specification requirements (ISO 9001: 2015) at the Iraqi Center- Korean Vocational Training return to vocational training department at the Ministry of Labour and Social Affairs for the purpose of preparing and creating the center to get a certificate of conformity with the requirements of the standard (ISO 9001: 2015) that would elevate the level of performance and services provided in the respondent Center after it is identified and the study of the reality of the quality management system by identifying strengths and weaknesses in the system to diagnose the gap and find ways to address that gap, and adopted the researchers the case study method to conduc

The current research aims to analyze the content and and make a comparison based on the theory of art education as an organized cognitive area D.B.A.E. The researcher started by making a comparison followed by analysing the content to design a philosophical framework for content. He used these steps as starting point to study the comparison and some elements of art education due to the modern theories at the third intermediate stage in both Iraq and Egypt in light of the art education trend as an organizing cognitive area.