The world went through turmoil before the sixth century AD, and human societies were in conflict and rivalry, each strong state is a weak state-dependent, but the dominant societies made the slave societies to them .. And thus made many societies or civilizations system of classes, and differentiation between members of one community, Weakened its strength and go alone. As the Islamic society in the present weak and weak and falling to the lowest levels of civilizational underdevelopment in the organization of society and social security contrary to what it was Islamic civilization, because of our distance from the heavenly instructions, and this prompted many to walk behind Western ideas aimed at the demolition of Islamic civilization, so I chose An important subject at present may explain to Muslim communities what they were overlooked, which is (the organization of society and its impact on social security) ..
The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necess
... Show MoreThe objective of this research is to know the extent to which Iraqi and Arab companies apply the criteria of accounting for sustainability and disclosure, as well as to analyze the content of the annual financial reports of the companies listed in the financial market to determine their compliance with the Sustainability Accounting Standards Board )SASB(. Annual Report The commitment of telecommunications companies to implement sustainability issues related to the standard of telecommunications services reached a general average of (54%) for the sample of the research sample. This means that there is a degree of admissibility in applying the standard. As well as the highest level of reporting to the criterion of the (Jordan Telec
... Show MoreThe research problem has crystallized and in light of these capabilities, the level of performance depends on the application of modern training methods based on actual experimentation, and those methods aim to develop the components of achievement in this competition, including the quantities of exerting the distinctive strength with speed for the arms and feet, which reflects on good skillful performance because the skill of shooting by jumping forward and high forms A major role in achieving goals during the competition that qualifies the team to win, and through the follow-up of the researcher in the field and academic field, I noticed that there is a weakness in some physical abilities, which affects performance and skill level
... Show MoreThe purpose of the current work was to evaluate the effect of Radiation of Gamma on the superconducting characteristics of the compound PbBr2Ca1.9Sb0.1Cu3O8+δ utilizing a 137Cs source at doses of 10, 15, and 20MRad. Solid state reaction technology was used to prepare the samples. Before and after irradiation, X-ray diffraction (XRD) and superconductor properties were examined. Results indicated that the tetragonal structure of our chemical corresponds to the Pb-1223 phase with an increase in the ratio c/a as a result of gamma irradiation. (Tc (onset) ) and on set temperature Tc (offset)) were also dropping from 113 to the 85.6 K and 129.5 to 97 K, respectively, for a transition temperatu
The follower to study the markets in the Islamic Mashreq (Iraq, Persia and the country of Ma
Behind the river for the period from the reign of the Prophet Muhammad until the end of the Islamic era) to find that there
A remarkable development in the pattern, shape, planning and privatization of markets
Islamic cities and places are the main conditions for their existence, which is the mosque of the mosque
And markets, and these markets have evolved from being a space in which there are no building and no ceilings to shade them in
The places of sale and purchase to specialized markets classified according to the materials and goods produced in them
This would facilitate the task of supervising it by the market factor and
This study addresses the issue of academic writing in English by comparing pragmatic argumentation in the writing of 40 graduate students studying at Iraqi universities (SSIU) with the writing of 40 graduate students studying at American universities (SSAU). In these 80 theses, six selected aspects of academic writing were analyzed: (a) paragraph structure, (b) length and construction of sentences, (c) organization of information in sentences, (d) vocabulary, (e) topic sentences, and (f) discourse markers. This study seeks to go beyond the traditional and often onedimensional analysis of pragmatics of argumentation in English academic writing to distinguish and describe different aspects of academic writing and their results when used by EF
... Show MoreThe mysterious letters, the philosophy of existence and the meaning of these letters in the Qur'an is one of the mysterious issues that has always occupied the minds of Interpreters. Each Interpreter has tried to provide his own interpretation and understanding of these mysterious letters. Since these letters are part of the surah of the Qur'an and at the same time, the appearance of these letters, unlike other verses, does not indicate meaning, the commentators have approached these verses with their preconceptions. In this article, an attempt has been made to investigate the role of pre-interpreters of descriptors in a descriptive and analytical method in finding the meaning of syllables. However, each of them has tried to interpret th
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