The follower of the needs of the users of accounting information notices the necessity of adopting faithful representation of information Hence, IASB adopted the economic substance approach as the basis for the Formulation and development of international accounting standards Therefore, this research discusses the reflection of the economic phenomenon in terms of its economic substance on the subject of measurement , And it should be consistent measurement method where the problem of research is concentrated in the fact that the economic units operating in the local environment to address events and economic phenomena according to the legal form , as appropriate With the requirements of the unified accounting sys

  Sufism has aesthetic signs linked to the human spirit and adopts a set of spiritual, motor and tonal practices, let alone the philosophical aspects that have been tackled in the epics, novels and theatrical texts, the theatrical show can recall the Sufi image and its aesthetics within the operating and image system of the theatrical show.. The research problem resides in how to employ the Sufi image in the theatrical show. The research consists introduction of the research subject, the problem, the importance, and objectives represented by uncovering the aesthetic and intellectual representations of the Sufi image in the theatrical show. the theoretical foundation within two sections: the first highlighted the concept of (Sufism a

The issue of peaceful coexistence between societies is the topic of the hour, as it is one of the important issues in this era, especially in days when conflicts and conflicts abound, and even wars in the name of religion, gender, race, language, and the like. The world, so that single-mindedness and adherence to one opinion and intolerance to it became the method of dialogue in our world today, as writing in the field of peaceful coexistence, peace-building, tolerance, pluralism, and acceptance of the other is one of the new fields of knowledge in Iraq in general and in Nineveh Governorate in particular, as peaceful coexistence is one of the basic needs And necessary for the presence of individuals in societies, and it requires the achi

The formal investigation of the interior spaces of the residential bedrooms for children with autism is one of the basic tasks that should be known by the interior designer. Achieving an atmosphere compatible with his health condition, which contributes to generating a sense of spatial intimacy through the design dimension provided by the interior designer and his tireless endeavor to meet the needs of the child in an internal environment that achieves the functional dimension and spiritual approaches that enhance the child’s sense of spatial belonging and contribute to improving his mood and this positively reflects on his behavior and social integration. The current research has reached the most important design criteria that must be

Abstract The goal of current study was to identify the relationship between addiction of self-images (Selfie) and personality disorder of narcissus, and the difference of significance the relationship between addiction self-images (selfie) and personality disorder narcissus at students of Mustansiriya university, addiction self- images (selfie) defined: a photograph that one has taken of oneself, typically one taken with a smartphone or webcam and shared via social media, edit and down lowed to social networking sites, and over time, the replacement of normal life virtual world, which is accompanied by a lack of a sense of time, and the formation of repeated patterns increase the risk of social and personal problems. To achieve the goals

Examining the pictures of the scientific miracles in Surat Al-Ra’d revealed to us - as all other verses of miracles revealed - the truth of the prophecy of our noble Messenger (may God bless him and his family and grant him peace) in receiving the verses of the Qur’an from God Almighty through revelation. It is not possible to talk about cosmic phenomena and their secrets in this way. Fourteen centuries ago, when scientific techniques, observational devices, space surveys, and means of science were non-existent, except for what is related to eye observation, transmitted experiences, and even observation is unable to explain many phenomena near as well as distant ones. The interpretations that are tainted by myth in the books

research aims: 1- Demonstrating an aspect of the rhetorical miracle of the Qur’an represented in the accuracy of its verses and the consistency of its topics. 2- Clarifying the intent of Surat Al-Ghashiya, and clarifying the link between the topics of the surah and its purpose. 3- Studying the topics included in Surat Al-Gashiya, and highlighting their consistency among them. 4- Referring to the gifts contained in the noble verses.Research Methodology: In preparing this study, I followed the inductive-analytical approach, according to the procedures outlined in the introduction.From the search results: 1- The purpose of Surat Al-Gashiya: Reminding the Hereafter and its scenes of reward

Wisdom in the era before Islam is soo famous and so mature And Wisdom in the age of Islam {the holy quran and AI Hadeeth AI shareef }is dealt with by different meanings that agree with the contexts in which it occurs its contacs One of meanings is wisesaying that occuars in the Halal and Haram .As to the wisdom of the Amawy age ,it was some times absent since it was not dealt with by the great Poets of that age .In the Poetry of AL-FARAZDAK , Wisdom was little and it expressed religious and phsycological meanings because wisdom is amessage that has along –rang .

Pregnancy pose an additional burden on the body of the mother so as to meet their needs and the needs of the fetus and the body's need to iron increases excessively during pregnancy and iron is an essential element for the formation of hemoglobin blood Either hemoglobin is the key ingredient for red blood cells which carries oxygen to parts of the body, alas, most of the pregnant women begin their pregnancy inadequate stocks of iron in their bodies, which does not cover their need and requirement of the fetus, especially in the second and third trimesters of pregnancy When you reach the mother to the period in which they did not have the adequate amount of iron to produce hemoglobin become the mother was anemic So emerged the problem of