The research aims to show the role or extent of the impact of financing in its various forms on the municipal performance before and after the financial deficit through relying on the analytical research methodology of the research community represented by the Directorate General of Municipalities and the Directorate of Maysan municipalities as a sample of research (13) municipal institutions for a period of (8) years, Considering the completion of the final accounts of these years, which provides the necessary data for the study, in addition to the variation in the quality and amounts of grants allocated to municipal institutions during these years, which gives a clearer and more comprehensive picture of the reality of allocatio

The follower of the needs of the users of accounting information notices the necessity of adopting faithful representation of information Hence, IASB adopted the economic substance approach as the basis for the Formulation and development of international accounting standards Therefore, this research discusses the reflection of the economic phenomenon in terms of its economic substance on the subject of measurement , And it should be consistent measurement method where the problem of research is concentrated in the fact that the economic units operating in the local environment to address events and economic phenomena according to the legal form , as appropriate With the requirements of the unified accounting sys

The impact of television has made it an essential technology that can't be dispensed with in all circumstances and situations, measuring the society's need for it. Some argue that there is no stronger media than television in introducing people of the world to each other, as it has the most powerful impact and attracts millions of viewers.
Television is deemed as the most effective tool of media as it is designed to capture both sound and image. The image, in itself, has the ability to engage and interact with our thoughts. In light of the aforementioned, it is noticeable that this interactive medium (television) has significantly evolved over the years, thanks to modern technologies that have been introduced over time. These advancem

One of the most common public liver diseases over the world is fatty liver which contain alcoholic and non-alcoholic fatty liver. One-fourth among general population are impact Non-Alcoholic Fatty Liver Disease (NAFLD) in the worldwide.Retinol binding protein 4 (RBP4) is known as an adipokine, mainly synthesized and secreted from the liver and form adipose tissues. RBP4 acts as a transporter and specifically bound to retinol from liver to others tissues. Visfatin is an adipocytokine and mainly produced from visceral fat tissue, skeletal muscles as well as liver. Vitamin A absorbed, transported as retinyl esters to the liver then hydrolyzed to the retinol form and storage in hepatic stellate cells (HSCs) after reesterified with rigly

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The aim of study is to shed light on an Islamic city which is unknown for a lot of people, it can have an old history in Parisian country and many events happen with it , This city is characterized with political, military, economic scientific ,and social features, This city is called Zanjan and it is one of the most important cities because it dates back to the period of post history and it has a good geographic location whereas it was, passage for trade caravans to pass through as well its land which was specialized in agriculture and industry. the study follows chronological order of historical events for the city, one of the most significant conclusions is to think that this city does belong to artifacts and it is an old city and it

The research aims to shed light on the obstacles that hinder the use of taxpayers' commercial books covered by provisions of the amended commercial book-keeping system No. 2 of 1985 and ways to address these obstacles. On this basis, the main null hypothesis was formulated that there is no statistically significant relationship between the obstacles to the adoption of the commercial books and taxable income.

The research data were collected on the base of three applied case studies of registered taxpayers in the General Commission of Taxes, GCT, together with the use of a questionnaire distributed to a sample of taxpayers ( companies ). The collected data were analyzed, the result  were presented  and the hypothesis was

يهدف البحث الى التعرف على مستوى الشغف الدراسي عند طلبة المرحلة المتوسطة والتعرف على الفروق تبعاً اناث(، وتحقيقا 423 وطالبة، ً لمتغير الجنس )ذكور- ألهداف البحث الحالي تم اختيار عينة من الطلبة بلغت ) ( طالباً وقد أعد الباحثان أداة البحث، وهو مقياس الشغف الدراسي، الذي تألف من )30 )فقرة ومن خمسة مجاالت )فاعلية الذات، والسيطرة غير المؤكدة، واالندماج الدراسي، والقلق الدراسي، والعالقة بين المدرس والطالب(، على وفق نظرية )