The research aims to show the role or extent of the impact of financing in its various forms on the municipal performance before and after the financial deficit through relying on the analytical research methodology of the research community represented by the Directorate General of Municipalities and the Directorate of Maysan municipalities as a sample of research (13) municipal institutions for a period of (8) years, Considering the completion of the final accounts of these years, which provides the necessary data for the study, in addition to the variation in the quality and amounts of grants allocated to municipal institutions during these years, which gives a clearer and more comprehensive picture of the reality of allocatio

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

Abstract

The current research aims to develop a guidance program suitable for high school students and apply it to them in order to ensure the reduction of addiction to the use of different means of communication. The researchers used the scale of addiction to the means of communication (SAS) to measure the level of addiction as well as to identify the impact of the proposed guidance program in reducing the degree of addiction to communication. It was applied to a sample of (20) female students divided equally into two groups: an experimental group of (10) female students and a control group of (10) female students from the secondary level in a school under the department of education in the education of the alma

Summary:
The A. H. 7th century had witnessed an obvious development
in the Yemeni scientific process. The most important reason
being the establishment of the Resooliy State (A. H. 626-858)
which had achieved economic and scientific prosperity in
various fields of knowledge. Its sultans had participated in
building schools, purchasing books, summoning of scientists,
presenting gifts, and encouraging scientific journeys in and out
of Yemen. Therefore, studies had thrived and authorship
widened, and there appeared not a few number of scientists..

Time crosses one of the most important principles that are agreed upon in contracts, because the temporal dimension has a significant impact on all contract provisions and is not limited to a certain group of them. French and Arab legal jurists alike called for this dimension to be given special attention. That is the term of the contract term; To try to limit the temporal elements, clarify their provisions and distinguish between them, but in the Arab world it did not receive the same attention that it received in the West.

The problem with research in the question of whether art forms in the religious icon Byzantine, heiress docility and tradition craftsman arts civilizations of the above? ... And if you are well, you helped a quotation on the entry of strange ideas rampant within religious traditions, and are prompted to do Movement rejected prohibition, and the outbreak of the icons war? ... Or is it, in fact - and as researcher finds - the result of a need communication between the religious and the recipient organization in the establishment of a deliberative speech, be visible, along with reading it and audible? .. And lies the importance of this study is being added technical knowledge of the library that will enrich researchers and scholars in this

Characteristic of money laundering phenomenon is a compound and complex nature like the style of regular crimes . These operations are planned and excuted with those who have high quality experiences to hide the evidences of their deeds so They ask the help of financials ,economicals and legists to plan for money laundering. Banks are important and suitable places for illegal circulation of money because of the different types of accounts , rapidity and overlap which emphasis of its main duty to dislocate illegal money which comes from illegal sources without adding legal characteristic to it . Here we should explain the important role of banks in striving the phenomenon –Bank should try to show and analyze inward proced

The use of symbols is considered an important part of visual expression since ancient civilizations till the present time, and detecting the significance of these symbols is a communication means between the artwork and the recipient. The current study aims to detect the clarification of the concept of symbolic connotations, and to detect their importance in the works of the artist Eugene Delacroix, through description and technical analysis, and trying to monitor the technical aspects of these connotations and using them in forming the artwork; This shows the importance of the study in trying to benefit the scholars in the field of visual arts and the analysis of artworks in particular.
The study used the descriptive analytical appr

The American vision of the Non-governmental Organizations in Iraq the topic area of that’s paper dealing with Civil Society as concept and practice, its already consider as Western concept and associated with liberalism and political development, they are many definitions of its but most significantly is all organizations, agencies, trade unions and non-governmental institutions, that’s agencies were established after 2003 and received funds from United States and UN development agencies. The non- governments organizations played a significant role as support and develop many cultural, healthy, educational, and social projects, also that’s organizations try to reduction the effects of terrorists actions especially after ISI

The intervention in the military institute represents a great role in the Nigerian
political life since 1960. There are many reasons behind this domination. The First is that
many African militants participated in liberating their countries from colonization. The
second is that they tried to stay in power as long as they could stay through the rule of one
party.
There fore, they depend on the process of political and economic reform to get rid of
military rule that dominated the Nigerian Political life to be a civilian state