The main aim of this paper is to explain the effect of the aggregation accounting information on the financial, investment, and operational, managerial decision-making and the evaluation of the financial statements after aggregate. The problem of this study is represented in administrative decision-making that takes place under differentiated accounting systems operating within a governmental economic unit that seeks at the same time to achieve a unified vision and goals for the organization. This study was conducted at the College of Administration and Economics /University of Baghdad, and it represents a sample from a community of governmental economic units that apply differentiated accounting systems. The study method is repr

That the structural changes in the environment, business and finance and the spread of business and the diversity of transactions between economic organizations and breadth of a commercial scale in the world have left their clear on the need to keep up with the accounting for these variables as one of the social sciences affect and are affected by the surrounding environment because of the various economic and social factors, technical, legal and others.

As a result of these variables emerged a new field of accounting called Forensic Accounting, which involves the use of expertise of multiple pour in the end to the accounting profession, where the Forensic Accounting cover a large area of ​​disciplines including strengthening

المستخلص يتضمن البحث شرح موجز لمفهوم نظم المعلومات الجغرافية وعلاقتها مع علم الاثار والتاكيد على اهميتها في هذا المجال وكيفية الاستفادة من هذه النظم في مجال التنقيب عن الاثار مع الاستعانة بالعمل الحقلي المنجز في موقع تنقيبات جامعة الموصل عند تل قوينجق لتوضيح كيفية الاستفادة من مجموعة من مصادر وبرامج نظم المعلومات الجغرافية لسد بعض متطلبات عملية التنقيب عند تل قوينجق في مدينة نينوى الاثرية لعام 2011.

The study highlighted the transformation of value systems and educational patterns between past and present, especially with the introduction of modern variables and means, such as mobile phones, the internet, social media, and others. These factors have contributed both positively and negatively to the study. The study highlights the integral role of the school in collaboration with the family in guiding and educating children. It also emphasizes the active role of the school in developing students' abilities and skills, either attracting them to school or vice versa. This includes an examination of the essential skills required in education and their role in achieving a state of psychological well-being and systematically developing child

Many countries are very important in their interest not only in diversifying foreign reserves, but in determining and planning their volume in accordance with the goals set, namely facing potential external shocks, as the research aims to determine the extent of the strength of foreign reserves in the possession of the Central Bank in relation to every influential variable in the Iraqi economy. , in order to determine the minimum level of reserves that requires reconsideration of the exchange rate, as the research adopted the inductive analytical method in analyzing real (Quantitative data) for the research variables in the years of study, as the research adopted a set of analytical indicators approved by the International Moneta

The sultans of the Mamluk state, since the establishment of their state in the year   AD, were keen to bring scholars closer to them, and entrusted the vra in the state.  ;  This is because of their confidence in

Libraries were and still are the source of science and knowledge in schools, universities and science houses. Therefore, it is a must to briefly display Libraries’

At the last two decades , The environment has witnessed tremendous changes in many fields with the huge competition , various technological development and customer satisfaction , that are reflected in economic units a doption for lean production system .                 

      Lean Accounting that has appeared as aresponse for changes occurred of economic units adoption for lean accounting system instead of wide production system : through it management of economic units has been changed from management by top departments into management by value flows : has provide new method for accounting costs according to value flow

     This aims tackles the importance of the organizational energy of the hotel organizations that search the success in the business field to penetrate in the whole tourist markets, and to draw the policies and firm rules which must be framed with the administrative strategies that contributed in creativity and achievement the targets besides provide a future vision due to its position among the competitive henceforth achieving the activity. This is what the chapters tackle in the theoretical side. Also many general questions have been arisen to determinate the importance of the research and many other special questions that express the problem of the study. To limit the levels of study alter

صار لزاماً علينا بيان مفهوم المعنى الحقيقي للجهاد وبيان أفضل أنواعه ورتبه وتحديداً الجهاد الكفائي بين النظرية والتطبيق من حيث معناه العام وبجوانبه الفكرية والاجتماعية , والسياسية ,والاقتصادية , وإيماناً منّا بانتفاضة المرجعية العليا في إعلانها الجهاد الكفائي ضد العصابات الارهابية التي استباحت الدين والوطن فكانت بالفعل الهام إلهي جسد أروع مبادئ الاسلام في التضحية والدفاع عن الدين ومقدساته , وانبل القيم الا