The aim of the research is to use methods based on cost-based activities )ABC) to identify the activities that cause the costs resulting from the environmental impact of the gas filling company and then to manage on the basis of the activities to manage the costs of these activities, which in turn rationalizes the environmental costs by eliminating activities that do not add .The research a number of conclusions, the most important of which is that the management of the company should continuously seek to train and qualify its staff on the accounting systems, especially in the field of accounting of environmental costs, the high environmental costs by the company, bears as a result of its activity.

Abstract

This study deals with the fluctuations of oil revenues and its effect on the public debt. This can be studied through the indicators of debt sustainability, the financial, and economic indicators which express the risk of debt. The study focuses on clarification of the public debt path and its management both domestic and foreign. The sustainability of debt takes an important role according the macroeconomic variables. This study stresses the relationship between the rental economy in Iraq and the risk of the public debt, it is very important to work high oil prices, and on investigating during high work to establish a fund to support the budget deficit. This will reduce future risks arising from the use of publi

استخدام الضمائر انت وانتم في الآدب الروسي الكلاسيكي

       يهدف هذا البحث الموسوم بـ (المنهج النقدي في كتاب الرجال للنجاشي(ت 450هـ )إلى تسليط الضوء على حياة النجاشي ومكانته العلمية والكشف عن منهجه النقدي في كتابه المذكور. 

أرادة الذات بين الأستلاب والأسترداد في قصيدة البياتي

It is known that the distinguished scholar and writers in any kind of science leave an important impact on those who come after them, so they are an indispensable source in that science that draws from them who is later in time than them, and this is what we have seen in this research; The scholar Muhammad bin Shuraih al-Ra’ini (d.476 AH) and his book          (Al-Kafi in the Seven Readings) were admired by everyone who wrote about the readings after him. The great scholars of the readings, such as Ibn al-Bathish (d. 540 AH), Ibn al-Jazari (d. 833 AH), and Ibn al-Banna’ did not dispense with him. (d.1117 AH) in terms of reading, isnad, and the way of narration, their books were full of men

التجليات الاقتصادية والثقافية والاعلامية للعولمة في العالم الثالث

The administrative leadership relies on a variety of behavioral paths in the functional areas in which it operates, and thus indicates its ability and thus has the upper hand in the organizational events, and in such a way that it can draw lessons and evaluate the results so as to test the expectations within the framework of the changes.

Does the study sample leadership have the characteristics that enable it to contain both crises and environmental stresses?

The aim of the study was to determine the location of the administrative leaders in the system of the study sample from the issue of crises and environmental pressures. The study concluded with a number of conclusions, the m

Many financial institutions invest their surplus funds in stocks, either to obtain dividends or for trading purposes and to obtain profits from the difference between the cost and the selling price, and investment in shares represents an important part of the financial position of financial institutions applying to the common accounting system of banks and insurance companies, in addition to their impact It is clear on the result of the activity of these institutions.The aim of the research is to define what the shares and their types are, and to indicate the accounting treatments needed to move towards the process of adopting the International Financial Reporting Standard No. (9) and its reflection on its financial statements. I

تناول البحث أبعاد الذكاءات المتعددة كمتغير مستقل بأبعاده الفرعية الثمانية ( الذكاء الاجتماعي ،الذكاء الطبيعي، الذكاء البصري، الذكاء المنطقي، الذكاء اللغوي، الذكاء الموسيقي، الذكاء الحركي/الحسي، الذكاء الشخصي/ البيئي) واليقظة الاستراتيجية كمتغير تابع بأبعاده الفرعية الثلاثة ( اليقظة التجارية، اليقظة التنافسية ، اليقظة التكنولوجية) وقد تم اختيار عينة من المديرين العاملين في وزارة الصناعة والمعادن، فق