The development of human resources training programs has an applied and important role in the preparation of human cadresin terms of capacity to absorb technical sciences and skills and scientific and practical practices at faster rates in order to bealighed with continous development. Hence the recognition of the significant role that human resources play in the economy of any country,which has stressed the interest towards the economic unity of the qualified staff that it needsin atimely manner through the ongoing training process in the era of high technology day by  day  In this regard ,the current research deal with accounting of human resources and its impact on reducing costs in the military establishment and the

This research aims to present a range of views and beliefs about the climate that have prevailed spontaneously in the Iraqi society and, whether agricultural or Bedouin communities and even popular communities within cities.

In the Name of God, the Most Gracious, the Most Merciful
     Praise be to God, who taught the pen anthropology unless he knows, and peace and blessings be upon the master of bullying, and the imam of the eloquent Prophet Muhammad, the sincere and faithful, and his family and companions as a whole and whoever followed him to the Day of Judgment. And after:
       The science of grammar is among the most important of all language sciences at all, if not the most important of its sciences, due to the multiplicity of its doctrines and schools, the diversity of its methods, its phenomena and subjects, as well as the connection of this science with the most honorable languages,

The dislocation and gifts at special is the aspect of social life they reflect us how rich and influential class of society, a special category of the ruling category of the caliph and his family and his ministers and his generals and senior statesmen, a powerful and wealth and power and study here dealing with the effect the media for the distribution of dislocations and gifts to the special category both internally and for employers the state and its men or externally represented foreign relations with princes in the state and the regions and include the definition of the concepts above with surrounding contents and events distributed as the some of which were distributed in certain occasions fixed times while others did not have a spe

Graphic design art depends on changeable cognitive systems which their relation and items relying on the accumulation of humane knowledge and thong and the humane look to the venality and his explanation to the relation between him and the venality , then the graphic design art becomes an important item of this accumulation knowledge besides , it is on kind of knowledge kinds . The technological advancement in communication lauds to increasing in communication media and design methods , where the computer and its application in graphic design promotes the design process because of it's capalebities which lead to in creasing in production process , minimizing the cost and time and achieving creative and aesthetic aspect because of it's fe

The study aims at elicitation the morals strategies from sunnah depending on the analytic-qualitative method. It revealed a comprehensive integrated system of creative strategies to improve morals. It was categorized into three areas: cognitive strategies, affective strategies, and some strategies based on self-initiative and practice. The researcher recommended that teachers and educators should employ these effective strategies in the process of moral guidance for the Muslim generation. He also recommended that researchers should put more effort to do more In-depth qualitative studies, which must be directed to establish the origin of different education strategies from the Holy Qur’an, the Sunnah, and Muslim scholars’ legacy.

احتلت قضية غسيل الاموال أهمية كبيرة على الساحة الاقتصادية العالمية خلال الفترة الاخيرة إدراكا من المجتمع الدولي لأثارها السلبية على الاستقرار الاقتصادي و خاصة على الاستثمار المحلي و الدولي و لذلك يتزايد الاهتمام بها و سبل مواجهتها من قبل العديد من الدول و المنظمات الدولية و المراكز المالية الكبرى , حيث تهدد هذه الظاهرة الاقتصاد العالمي و خاصة اقتصاديات العالم النامي و من بينها الاقتصاديات العربية .

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The development of technology used in computerized programs is considered on of the most important topics that is responsible for creating tools that can be used in the business environment, the audit profession is one of those professions that received this development. In order for this profession to be more effective, there must be a tool based on sound (correct) scientific basis that can be based upon to enhance the quality of auditing. The research also aims to propose a computerized program to plan the auditing process according to the methods appropriate to the working environment in the audit offices and companies in Iraq. The computerized program was applied to the research sample and the hypothesis of the research has been prov

Voice studies are one of the sensory studies of their first association with auditory taste, which broadcasts its connection to the most sensory point contained in the physical corners, and in order to satisfy our conscience from these fundamental voices, we searched for in modern contexts, high proportions related to the words of Muhammadiyah, so we are looking for (events In the hadiths of the Prophet (peace be upon him), to settle our journey when the true adhkaar received from the Prophet, peace be upon him, and to control us start a journey through which we repeat between the cities of audio repetitions, sometimes we find ourselves have stood at the entrance of what corresponds to the sounds between the title of the Hadith and its t