With the advent of the globalization, the rapid development in technology and the intensity of competition companies attemptto maintain competition advantages and retain customers. The traditional methods in managerial accounting become irrelevance to achieve the objectives of these companies especially with the rapid changes in modern manufacturing environment .Thus there is a need to new tools in accounting such as lean accounting, which is considered as a costing method that support creating value for the customer by costing the entire value stream, eliminating waste in the accounting process, reduced lead time, improved quality, lowered time delivery and increased available capacity. Using value stream focuses not only on the waste&n

التعددية السياسية بين الرفلض والقبول دراسة نظرية لأبرز الاتجاهات الاسلامية المعاصرة

The Islamic thought still suffers from the problems posed by Western thought in the modern era, especially after the establishment of the modern Arab state, and replacing the intellectual reference that prevailed at that time, which is represented by Islamic thought with another intellectual reference represented by Western thought. Since then, thinkers and innovators and reformers and intellectuals of the Islamists, Are trying to get out of these many problems and multiple, after imposing the nature of that thought and those references with all their consequences, and one of these problems that is still Islamic thought suffers, the bilateral problem that some academics have raisedThe title of the symposium failed The Islamic thought and

تعد فرقة المعتزلة من الفرق الإسلامية الكبيرة التي شغلت حيزاً كبيراً في التاريخ الإسلامي, فقد ظهرت المعتزلة كفرقة ذات نسق عقيدي مميز الى الوجود في العصر الأموي , ولكنها شغلت الفكر الإسلامي في العصر العباسي عندما بلغت أوج قوتها ردحاً طويلاً من الزمن .

Al-Jahiz was an aesthetic philosopher, and the concept of beauty for Al-Jahiz depended on objectivity and focus on the idea of moderation

Modern linguistic theories have given the researchers some real opportunities to find out important linguistic phenomena that

Through the title of the research, it is clear that beliefs in different religions are considered the important principles that distinguish religions, sects, and sects from each other, and belief is the important foundation and pillar on which the individual and society is based, because God Almighty called for reflection and reflection to choose his peaceful belief away from blind imitation. It is (belief in the existence of God, and His unification - and glorifying His attributes - and belief in the prophets in general, and belief in the angels in general, and in the revealed books in general).

Praise be to God, Lord of the worlds, and prayers and peace be upon the master of the messengers, his family and all his companions. And after:
      This research talks about a topic that has taken a great deal of attention and controversy among many Arabic language scholars, which is the subject of poetic necessity, but it does not talk about the necessity in general, but one of the scholars and writers who had stances and references to this issue was chosen in many places from their books. Abu Al-Ala 'Al-Maari was among the scholars who dealt with this issue on numerous occasions and occasions, and this was evident in his books.

    We chose this topic to see how Abu Al-Ala

Praise be to God, Lord of the worlds, and prayers and peace be upon our master Muhammad and upon his family and companions as a whole.
    The topic of attention was drawn to the attention of the speakers, as it made me ponder it carefully, and my goal in that is to know the reason for the interest of the speakers and their care for it, and to clarify from their books the purpose of making this topic one of the advanced investigations with them.

     The idea of ​​writing a paper on the subject of consideration was not absent from my thinking, because I saw the attention of speakers on this issue, as they made it one of the first issues that they deal with studying in their work

The implementation of the concept of project scheduling in the organizations generally requires a set of procedures and requirements, So, most important of all is the understanding and knowledge of the tools and techniques which are called the methods of scheduling projects. Consequently, the projects of the municipality administration in the holy governorate of Karbala suffer from the problem of delaying their projects and chaos in the ways of implementation. To provide assistance to this directorate and to demonstrate how to schedule projects using one of the advanced scientific methods that proved their ability to schedule any project and its potential to accelerate the time of completion, as well as ease of use and effectiven