Where the accounting system in Iraq is still using many of these accounting practices according to the legal requirements to measure assets and liabilities away from the measurement that results in information representing the economic essence and represent honestly the financial situation and financial performance and future cash flows, and the needs of users of financial reports to useful accounting information adopted The International Accounting Standards Board (IASB) represents the true representation of accounting information in accordance with the concept of economic substance, which is the basis for the preparation and development of international accounting standards, and because accounting is part of the

The ammeter is art form from folklore of the Arab perform many character so he is actor several from place to another,  you able to use your tools (body) and (voice),  he is genus ammeter that the character

The National trend and employment of Islamic heritage.

This stydy is an attempt to concept The employment of national Trend of Islamic heritage to serve ideological goals .

The research indicates to Arabic sights of heritage and the heritage through the curriculum of the first hational association , especially the first national trend , Arab mobile associate and also Almuthana , Al_Haritha Al_sho clubs .

The research depends on more origin documents and more Iraqi journals.

ٕ ضٞظ٤ق جالْطٌٞز ك٢ جالوخ هى ظٍٜ ً٘ٓ ظٌٜٞ جالوخ جٗٞ٤ُح٢ٗ جُوىْ٣ ، جي ضؼى ٌجكىج ٜٔٓح ُالوخ ذحؾحٚٓٗ جُٔهطِلس ؛ قط٠ أٚركص جُ٘ٞٛ٘ جٍُٓو٣س جُكى٣ػس ٝ جُٔؼحٍٚز ، ال ٌٜ٘ٔ٣ح ضكو٤ن ٖؼ٣ٍطٜح ٝ ٓطؼطٜح وٕٝ جالْطِٜحّ ٖٓ جألْطٌٞز ذ٘حت٤ح أٝ ك٣ٌٍح ، ًُج كوى ض٘حٍٝ جُركع ذىٌٙٝ ضٞظ٤ق جْطٌٞز ٕٖٞٗٔ جُطٌٞجض٤س ، ٢ٛٝ ٖٓ جالْحٍ٤٠ جُط٢ ٝؾىش قٌٟٞج ك٢ جالوخ جُؼح٢ُٔ ٝجُؼر١ٍ .جي ئٕ ضٞظ٤لٜح ك٢ جالوخ ٣ؼطٜ٤ح ذؼىج ٤ٓطحك٣ُ٤وح ٝجنٍ جٓٗح٢ٗ ٣ؿٔغ ك٢

Abstract

The research aims to study the problem of high production costs and low quality and the use of total quality management tools to detect problems of the high cost of failure and low quality products, diagnosis, and developing appropriate solutions.

To achieve the goal, we studied the overall quality tools and its relationship with the costs and the possibility of improving quality through the use of these tools.

Was limited to these tools and study the relation to the reduction of costs and improving quality have been studied serially by the possibility of the reduction.
To achieve the goal, the study of the concept of total quality management

This research aims to examine the effectiveness of a teaching strategy based on the cognitive model of Daniel in the development of achievement and the motivation of learning the school mathematics among the third intermediate grade students in the light of their study of "Systems of Linear Equations”. The research was conducted in the first semester (1439/1440AH), at Saeed Ibn Almosaieb Intermediate School, in Arar, Saudi Arabia. A quasi-experimental design has been used. In addition, a (pre & post) achievement test (20 Questions) and a (pre & post) scale of learning motivation to the school mathematics (25 Items) have been applied on two groups: a control group (31Students), and an experimental group (29 Students). The resear

The conservatorship is a legal action to protect troubled banks from credit risk and bankruptcy risk that banks cannot hedge them .The Central Bank role has to protect the financial system from these risks by controlling and supervising. This research studied these risks and explained the role of The Central Bank. This research presented and analyzed the legal framework for supervision and the imposition of conservatorship bank to address the effects that have been achieved as a result of poor management and weak internal controls. Baraka Bank for Investment and Finance was a research sample to measure the financial ratios for the troubled bank, and analysis the results that led to put the conservatorship. The research depends on the hyp

Abstract:
Taghlib tribe had an important part in the history of the first century of
hijra. She managed to get the best social, economic and political basis in the
Arab- Islamic state. In this basis Taghlib was the best Dhimies in the Islamic
state. This tribe refused to be among the people of the book, and to be from
the people of dhima. That tribe refused to pay the Jizya and Khraj, but
accepted to pay double Sadaqa in stead of Jizya and Khraj, so in that case
many Muslims become angry.
Although their Christianity was naïve and simple, Taghlib hold it until the
end of the third century A.H. Taghlib did so because her people wanted to
keep their good relation with the Byzantine. Taghlib thought that the

Abstract

The aim of the research is to clarify the requirements of the qualification of the external auditor in Iraq and the extent of their impact on the quality of the professional performance of the audit process. The research was based on analyzing the results of the questionnaire prepared for the impact of qualifications on the quality of professional performance. The researcher has reached a number of conclusions, the most important of which is that a highly qualified and unethical auditor has a greater negative impact on the quality of professional performance than those with low qualifications. The most important recommendations of the research were the need to pay

The world is witnessing a remarkable development in the use of technology, which has made it an essential means of investment, especially in the field of management, which provided many of the facilities experienced by the institutions, including improving revenues, shortening time and saving labor. Islamic investment technology as a successful means of management and we touched on the Zakat Foundation as an application model.