The performance measures and traditional methods used in management accounting is no longer able to provide convenient to evaluate the performance of economic units in the modern manufacturing environment information، and so this information is more important and feasibility must be Mistohat of all the company's activities and functions، and it is a problem Find the inadequacy of information management accounting that contribute to meet the needs of the upper levels of management to cope with the problems resulting from the increased size and complexity of the business، and lack of management accounting information and methods used in the performance evaluation، which reflected negatively on the value chain activities and then on the

تواجه المؤسسات التربوية تحديات وضغوطات بسبب التقدم السريع في المجالات العلمية و التقنية و التي هي سمة عصرنا مما جعلت مدير المؤسسة يبحث عن اساليب حديثة وطرق جديدة للادارة لقيادة و ادارة المؤسسة  ومنها القيادة الخادمه، وتنبثق اهمية البحث من  كون مدير المدرسه هو الاساس للعملية التربوية والتعليميه التي لها تاثير على مخرجات العملية التعليمية   اما مشكلة البحث فقد تجلت بعد ان وجهت الباحثتان استبانه الى عدد

الموسيقى العربية ترفيه ام ثقافة بين الماضي والحاضر

The Arab economy suffers from many structural imbalances problems which are getting complicated by the appearance of the world economic variables.

This change held risky challenges for the Arab economies in the light of unsuitable regional and international conditions. Since that it has been very essential  for the Arab experts, especially those related to economy and politics, to face those new challenges or, at least, adapt with them believing that they can have both positive and negative impacts on the Arab economy.

This study has acquired its importance in the light of the critical levels the Arab economy reached out of the world economic variables, resulting in long-term

The Financial authority is considered as one of  the most of benefited parts from financial statements  which depends on it in process of accounting  in taxes as basis to determine The Tax Base , but no confidence from financial authority part in objectivity of income financial information in them for many of limited companies led to no dependence on them to specify taxation contain & dependence on yearly regulations that issued them. To enhance the confidence of financial authority to these lists must meet its requirements, because the menus Fulfill the requirements of the financial authority increases the confidence in these statements and therefore reliable in determining the tax base. So this research aims to speci

The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th

           لقد وضع علماء الإسلام الأوائل الأسس العلمية الرصينة في العملية التربوية والتعليمية والتي أهتدى إليها المعلمين في حقبة القرن الأول الهجري \ القرن السابع الميلادي ، وقد اثمرت نتائجها في تخريج علماء الإسلام وشيوخ وأئمة المسلمين  .

    وكان لتعدد الطرق التعليمية التي استخدمها المعلمين أهميتها الكبيرة في نجاح العملية التربوية والتعليمية والتي أسهمت في بلوغ الحضار