لقد توسعت وتطورت انشطة منشآت الاعمال بشكل كبير، وقد تمكنت المحاسبة من التعامل مع هذا التطور من خلال ايجاد المعالجات المحاسبية التي تتوافق مع خصوصية هذه المنشآت وطبيعة انشطتها، وقد ادى مجلس معايير المحاسبة الدولية دوراً مهماً في تحقيق توافق المعالجات المحاسبية في غالبية دول العالم مع المنطق الذي يحمله الفكر المحاسبي.

       في الربع الاخير من القرن الماضي ظهرت منشآت ذات خصوصية معينة يس

تركت العولمة المتسارعة أثرا عميقا على مدى واسع من السياسات والتطبيقات الاقتصادية في كل من الدول النامية والمتقدمة على حد سواء, إذ نشأت الأنظمة الضريبية الحالية عندما نمّط كل بلد سياسته الضريبية بشكل تركز معه على متطلبات الاقتصاد المحلي, وعندما كانت تعقد المفاوضات بين الأمم المختلفة حول المعاملات الضريبية والاتفاقات الضريبية كانت تجري في إطار من هيمنة السياسة الضريبية المحلية.

لكن العولم

Twitter data analysis is an emerging field of research that utilizes data collected from Twitter to address many issues such as disaster response, sentiment analysis, and demographic studies. The success of data analysis relies on collecting accurate and representative data of the studied group or phenomena to get the best results. Various twitter analysis applications rely on collecting the locations of the users sending the tweets, but this information is not always available. There are several attempts at estimating location based aspects of a tweet. However, there is a lack of attempts on investigating the data collection methods that are focused on location. In this paper, we investigate the two methods for obtaining location-based dat

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تهدف هذه المقالة إلى توضيح أخلاقيات العلم وضوابطه التي يجب على من يعمل في هذا المجال أن يكون متحلي بها حتى يحافظ على القيم والأخلاق الفاضلة والموروثة من الآباء والاجداد والنابعة من الصالحين والاخيار لديم ومة الحياة بأفضل وجه وكما يتمناه الكل وكذلك عدم تجاوز الحدود التي تؤدي إلى الأض ا رر بالمجتمع والبيئة . وتوضيح الحدود الغير مسموح بتجاوزها في مجال العلم والتكنولوجيا ومن هذه الأخلاقيات أو الضوابط التي يجب أن

The inflation phenomenon inherent to all economies in the world, including Iraq, and to find out the reasons for this phenomenon must be measured impact on the national economy, and is the index of consumer prices of the most common measure of inflation in order to find the means and the treatments needed and this can be reached through the study of the role of aggregates   Commodity and its impact on the general trend of cash inflation, in  Iraq for the period 2004 2009 to determine the groups lead to inflation in Iraq, where it emerged that the group rent is ranked first in the proportion of its contribution to the index of consumer prices, and food group is ranked second. The fuel and lighting group ranked third.

The present study deals with the social work and the social problems which
the Elderly who lives in the house of special needs suffer from . this study aims to
shed light to the most important social problems which they suffer from inside and
show their relationship and interaet with each ofher and what we can see about that
intereact either negative or positive relationship . Its scientific importance include
adding a new study in the field of take care of the Elderly . and that will enrich the
scientific field with agood knowledge . Becouse the studies in this part was little ,
but the scientific and practical importance of this study presents by the results and
specify of the important problems . In addition to

Stop and stop Alsergsti classed many of the characteristics of great poets and
literary arts and persuasions, in Mqamth cash cash Antzmtha three criteria: the
standard of Islam and the standard time, and Maaartadd purposes of poetry. This
has had its effect on lighting stand many of the goals of the poets and their
attitudes.
The first criterion: Those who study the positions of Alsergsti to poetry and
poets must be discerned his money comes from the spirit of Islam as a religion and
creed and a system, a position that is encouraging him wherever expressed, such as
the Muslim community the new values, away from the vulgarity, which contributed
to the formulation of the standard of religious poetry criticism.