The income tax that is imposed on the salaries & wages of employees  in the governmental fields &the companies of public & mixed sectors by direct deduction in a manner similar to the employees in the private sector according to the order NO.49 of 2004 issued by Coalition Provision Authority in Iraq , from the validity of Security Council resolutions NO. 1482 of 2003, &1511 of 2004.                                                        &nbsp

     The accountants are preparing the financial statements under the Monetary Unit Stability Assumption without taking into consideration the changement of prices for the monetary unit. The income statement accounts containing different items of expenses and revenues. These items are not paid or obtained at one date, because the value of monetary unit is changing from one date to another , also the financial position contains different items of current and fixed assets, also contains different items of long-term liabilities and ownership rights, the continuity of applying historical cost principle will make the financial statements misleading, The adoption of financial analyst of these statements will affects

                   Seek Iraqi insurance companies to face the global changes today that may affect the overall performance of the company, it must find an effective means of providing everything you need company information, and by increasing attention to administrative operations in general, especially the marketing process, which from its core focus on activities related to elements of the marketing mix, as the success of any company in achieving the planned objectives, linked to its ability to make sound decisions in the context of the above elements, for the latter of great importance, especially if based on facts and indicators obtained from th

دور مؤسسات التعليم العالي في تعزيز قيم المواطنة في المجتمع العراقي

Hamdan tribe had considered one of the biggest tribe in Yemen. It contained many branches, thus, it had distributed in many cities and for this reason , it was different in their warship. it was one of the tribe that had many courageous men .

Hamdan tribe had considered one of the biggest tribe in Yemen. It contained many branches, thus, it had distributed in many cities and for this reason , it was different in their warship. it was one of the tribe that had many courageous men

يقف البحث الموسوم (أثر القرآن الكريم في الرؤيا الشعرية الجديدة في ديوان النابغة الجعدي) على العديد من الرؤى الشعرية التي ظهرت في ديوان الشاعر، والكشف عن التأثير القرآني على رؤيا الشاعر النابغة الجعدي. ولذلك صار من المنطقي أَنْ يقسم البحث إلى مبحثين: فكان المبحث الأول بعنوان: (الرؤيا الاجتماعية قبل نزول القرآن)، ثم يكون المبحث الثاني بعنوان (الرؤيا الشعرية الجديدة وأثر القرآن فيها. أهداف البحث: يسعى البحث للكشف