The researcher deals with an important issue in her research - especially as she progresses to the doctoral stage thanks to God (Almighty) and his mentor - the relationship of philosophy to nodal origins. Therefore, she studied the philosophy of Shirazi, which is the key to the mental solutions that the speakers and philosophers stopped. And to conclude scientific results as well as the study of philosophy researcher as a station in the doctoral stage, to be familiar with the philosophical interpretation and the origins of the faith and its philosophical vocabularies such as existence, self, movement, astronomy, time and others. At the same time draw the attention of science students to the issue of philosophical interpretation and its r

You Mohammed, you're prophet of God and I'm Gabriel)). With this heavenly call which Mohammed, the messenger of God (may God's mercies be on him), got and when he left Hiraa cave and after getting the aye ((read with your God's name)), a new period of mankind's history started. From that time, the greatest state was established. There was no public treasury and no public financial resources at that time. Abu Baker (God bless him) spent a lot of money to support the costs of the new mission. After Al-Hijra, the bases of establishing the Islamic state were available but it lacked administrative and financial organizing. Therefore the prophet was very keen to find Islamic system which ensures justice and availability of

The individual average income is considered one of the most used criteria for the distinguishing between the developed and the developing countries, for this reason the efforts of economic development has been construed on increasing the average national income, the investment expenditures is considered one of the basic foundations for economic development operation which lead to the expanding the prodection power of the economy, and increasing the level of national income in an averages greaten than the primary expenditures due to the work and interaction between the multiplier and the accelerator. But the ability of the economic sectors in the generation of national income as a result of the primary expenditures is different fr

ان الاستثمار في راس المال البشري االمتمثل بالقوى العاملة مرتبط بالتنمية المستدامة وان الانسان هو الثروة الحقيقية للأمم. والانفاق على التعليم تكون له انعكاسات ايجابية على الواقع الاقتصادي ووالاجتماعي والسياسي. ومن اجل تحديد العوامل المؤثرة على القوى العاملة تم تحليل العلاقة السببية (كرانجر) بين القوى العاملة و عدد الخريجين والسكان وعدد الجامعات والناتج المحلي الاجمالي والانفاق على االتعليم العالي ، بوجو

The study aims to identify the extent the academics in colleges of applied sciences are familiar with the themes of the national strategy of education 2040 in the Sultanate of Oman. The researchers used the descriptive approach, as well as they adopted a questionnaire with five dimensions as a tool for data collection, which was applied to (120) academics. The results showed that the academics of the applied colleges' familiarity with the National Strategy for Education 2040 in the Sultanate of Oman is average. The study also found that there were no statistically significant differences in the academics estimates of the extent of the Colleges of Applied Sciences academics’ familiarity with the themes of the National Education 2040 Str

Abstract                          

 Should be the goal of Government controls, including environmental controls and safety laws to protect citizens from the harmful effects of negative secreted by human's additions and changes in the environment. and perhaps the protection aspects of the protection of citizens from the adverse effects of communications towers, including those produced by towers of health effects. The people the right to choose the nature of the physical environment, which should not be imposed on them by others. Communications towers are one of the main problems that have been

The study aimed to identify the reality of the application of the organizational equity empowerment at the Jordanian government institutions from the viewpoint of women employees in terms of each of the (delegation equity, training equity, appraisal equity, join in committees equity, participation in decision-making equity), and the impact of non-application of equity empowerment on performance.

Population of the study amounted (986) women employee, while the researcher distributed (340) questionnaire through a randomly sample method.

The study used the questionnaire as a tool to collect the data. And to ensure the reliability of the questionnaire has been calculated Cronbach's co

This research is aiming  to analyze the impacts of the current budget in Iraq by using  the Government Finance Statistics Manual (GFSM) , the research is based on hypothesis: (There is an impact on the using of the Government Finance Statistics Manual (GFSM) In public budget in Iraq) .This hypothesis was demonstrated by using the questionnaire, a number of conclusions were reached, the most important being the lack of terminology adopted in the government accounting system and the Iraqi financial and accounting manual as a result of their adoption of the monetary basis for the lack of accounting terminology that meets t

Abstract :

The Aims of this research is to describe the concept of risk, its type and method of measurement, and to clarify the impact of these risks on the expected cash flow statement and the preparation of the target cash flow statement that takes these risks into consideration. Because the local economic environment is exposed to many risks, Therefore, this list will be predictive, which will help the economic unit to make administrative decisions, especially decisions related to operational, investment and financing activities. Therefore, the research problem is based on the fact that most of the local economic units are the list of flows According to the actual basis and not according to the discretionary basis (bud