Most communities seek, which possesses a cultural legacy to communicate with the past and to reach the best possible legislation to help them protect their cultural. 
Tourism as the economic development based on the data in light distinct places, including  traditional and historical environments requiring activated and revived in my adopting the concept of transnational Revival Tourism. Through the survey data in environments where conventional and (historical - Sensationalism) theoretically and practically, it was drawn from a number of indicators truth spatial phenomenon and the phenomenon depends show and try on a number of variables and interventions including historical and philosophical interpretations of those facts,

يهدف البحث الى دراسة السلوك (الأداء) الحراري للمبنى المشيد مسبقًا بعد تغطية سقفه المعرض للظروف الخارجية
.( بالمسطحات الخضراء (استخدام تراب بسمك 50 ملم لزراعة الثيل الامريكي مع الرش بالماء بمعدل 0.0004 لتر/ثانية/م ٢
3) م ، تقع في الطابق الثالث لمبنى في مدينة بغداد (خط عرض 33.2 درجة x 4.5 x لذلك تم تشييد غرفة أبعادها ( 4.5
شما ً لا) مع استخدام عازل حراري نوع الستايربور سمك 200 ملم لتغطية الجدران والأرضية من الداخل لتقليل ال

من اجل قياس ايجابيات وسلبيات حراس المرمى للمهارات المختلفة وذلك لتحديد مدى الفائدة المرجوة من اشتراكهم في المباريات، لاحظ الباحث أن هنالك تباين واختلاف في اداء حراس مرمى للمهارات المختلفة مما يؤثر على مستوى اداء الفريق وهنا تكمن مشكلة البحث بالتحديد اذا لاحظ عدم وجود تقويم علمي يقيس ما يبذله حارس المرمى من نشاط وجهد طيلة مده اشتراكه باللعب لذا ارتأى دراسة هذه المشكلة من اجل مساعدة المدربين في الوصول

The audit profession today gets an increasing interest by the financial , economic and legal contemporary societies , because of the importance of the technical & neutral auditor’s opinion to the financial reports beneficiaries in order to enable them making their investment decisions , but some of them whom suffered damage or loss when they made that decisions according to the mentioned financial statements which consolidated with auditor’s report , exposed the function to a responsibility and credibility crisis in addition to missing the trust especially at the latest years. They always ask why or what is the reason that cause the auditor didn’t giving us any warning signs about the economic mater for that companies.

   لا يستطيع المرء أن يتحدث عن النازحين العراقيين ومعاناتهم الإنسانية الفائقة من دون أن يستحضر العنف، والإرهاب، والطائفية، والتي تعد من الأسباب الحقيقية التي أوصلت البلاد إلى ما وصلت إليه من انقسام، وتصدّع، وضعف استغلته قوى الإرهاب، ولاسيّما التنظيمات الإرهابية التي تحمل في طياتها افکار بائسة، من أجل زعزعت الامن والاستقرار للمواطنين. لقد عانت الأمة الإسلامية وتحديداً وطننا،  من أزمات حضارية متعددة، کانت

The study has tackled three important variables on the strategic and organizational level, that are : (Administrative skill, strategic Entrepreneurship  and organizational flexibility). Through the statistical analysis is, the research hers have sought to identify the relation among them. The study has been applied on a sample of (44) private banks in Iraq. A questionnaire, which has been designed according to a number of international standards, has been used. It's made of (29) items that cover the three variables to test their hypotheses. A number of statistical tools have been used A number of conclusion have been reached and recommendations have also been suggested.

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

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

Suffer most of the industrial sector companies from high Kperfi magnitude of the costs of industrial indirect, lack of equitable distribution of these costs on the objectives of cost, increased competition, and the lack of proper planning in line and changes faced by the industrial sector (general) and sample (private), as well as the difficulty in re- directing efforts to improve profitability and in-depth analysis of activities, and to identify untapped resource activities, then link these activities to the final products  The research aims to apply the technology review and evaluate programs with the method (ABC) through the application stages of planning, scheduling and control and a comparison to get to the products of dev