As a result of the entry of  multinationals companies in Iraq for investing in the joint projects through conducting agreements and contracts for work on important and strategic projects to get the necessary funds and various experiences which characterize the foreign participant sides that Iraq currently needs them and because of the non-applying the accounting processing stipulated in the unified accounting system in addition to the absence of a local accounting bases as well as the default of the participant contracts on indicating the accounting methods about those projects which are considered one of the bases that enables auditors in the public sector to depend on it, thus the research paper deals with studying an

Each art has its own language. Per his style as an artist, which is characterized by the other. The methods differ and vary expressive art to another depending on the tools and methods used, and is a theatrical phenomenon did, and see, and touch, grasp, understand, and imagine, and emotion, and the blending of ideas and images. When unable to speak the language of the traditional theater For the delivery of a specific meaning or a single non-current at the time the highlight of our new language with a very wide area up to the extent of the unification of the languages of the world as it is in fine painting, it's the body of actor language, so it has become a mime art, which expressed Representative meanings reference and movement of vari

The Comedy of patterns dramas that gave Representative possibilities of advanced functionality and wide being dependent on the diversity performance piece , which is intended to provoke laughter at the receiver, through the diversity of genres performing between dancing and singing and Albantomaim and other methods that have made them distinct from the species dramas other being enabled Representative in dealing with all roles across mature and adaptation of his tools of physical and vocal , as the comedy discusses the societal issues many have a factor of psychological and behind their platforms as a tool face is not directly give way to vent citizen injustice and disadvantages of humans and these conditions need to techniques of physic

In this research we have tackled the role of Talent management (as a private variable) within (the Talent attraction, the Talent management performance, Talent development and Talent retention) on strategic performance reinforcement ( accredited variable) within its dimensions ( financial perspective, costumer perspective, internal operations perspective and learning and development perspective). The research conducted on sample of some college teachers from two of Sumer's colleges. The research problem represented by the broad organization's competition as well as universities; which led these colleges to investigate it's skillful human staff to meet it's strategic performance. 

To meet the aims of

The study aimed to identify how to raise grateful children from an Islamic educational perspective. For that objective to be achieved, the researcher used both of deductive and descriptive approaches using the method of documentary research. The study's results show that children are the real wealth of the community and the foundation of cultural building; therefore, paying attention their raising is a responsibility that must be shared by everyone; gratitude is part parcel of the Islamic doctrine, which is one of the greatest virtues; the virtue of gratitude is the attitude of the believers which in turn strengthens the bonds and expands the network of positive social relationships; It is also considered a cultural significance

Abstract:

The current research included " Diagnosis of the reality of the gap for the requirements of Business Continuity Management System According to International Standard (ISO 22301: 2012) in Midland Refineries Company (Daura Refinery) " , for development of an administrative system for Business Continuity is considered a priority in the present day, and in the light of the organizations dependence on computers and information technology in work and communication with others . the international legitimacy (represented by the international organization for standardization (ISO)) remains the basis for matching and commitment , and the importance of the application of Business Continuity Management Syst

The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

The main purpose of the research is to diagnose the importance of the role that strategic memory plays with its three variables (content, structure, and processes) in helping the human resource department to use the COSO model with its five components (culture and governance, strategy and objectives, performance, communications and information, and feedback) in auditing activities and tasks Her own. As the research problem emphasized the existence of a lack of cognitive perception, of the importance of strategic memory, and the investment of its components in the rationalization of the application of the COSO model. and therefore it can be emphasized that the importance of the research is to provide treatments for problems relate

The research explain the analysis of finance investments through  analyze the finance tables for commercial banks, by using the pointers to indicate the limits of economical benefit for these investments, and fix the negative deviations and as well positive, for the purpose of  diagnostic the negative (disadvantage) and develop the advantage deviation, For the importance of finance investments in the development operation and economical growth, further to that the finance investments is represent one of the most activities in the commercial banks in which aim the adequate incomes as a result of the commercial banks act to receipt the banks deposits and then make it growth and develop through  commercial advantage o

Gross domestic product (GDP) is an important measure of the size of the economy's production. Economists use this term to determine the extent of decline and growth in the economies of countries. It is also used to determine the order of countries and compare them to each other. The research aims at describing and analyzing the GDP during the period from 1980 to 2015 and for the public and private sectors and then forecasting GDP in subsequent years until 2025. To achieve this goal, two methods were used: linear and nonlinear regression. The second method in the time series analysis of the Box-Jenkins models and the using of statistical package (Minitab17), (GRETLW32)) to extract the results, and then comparing the two methods, T