Abstract

    This research  aims to highlight the Cooperate Governance concept and determine its accounting dimensions, especially what has connected with development the management accountant role concerning the nature, scope and its location in the organizational structure in the companies as to be complied with implementing the cooperate governance principles and mechanisms in the modern businesses environment. This research has focus on clear shortage in the management accountant role in the companies,  regarding to implement the governance mechanisms, especially his role to provide the information and consultations to the internal & external parties (stakeholders) . This

The cities are not yet a temporal status in the process of the human and civilization development. The cities consider as a life pattern, this mean that people cannot live without cities, which surround us. Several phenomena like globalization, revolution of information, technical development, increased of consumption, do not confirmed without the living in cities. The urbanization – in its simple meaning – means transferring from rural community to city community. In other word, it means that socioeconomic changes happened subject to the patterns and conditions of the urban life. Each government depend a certain policy, this policy contains set of plans and programs, that targeting to affect the population factors and the st

In our world, technological development has become inherent in all walks of life and is characterized by its speed in performance and uses. This development required the emergence of new technologies that represent a future revolution for a fourth industrial revolution in various fields, which contributed to finding many alternatives and innovative technical solutions that shortened time and space in terms of making Machines are smarter, more accurate, and faster in accomplishing the tasks intended for them, and we find the emergence of what is called artificial intelligence (artificial intelligence), which is the technology of the future, which is one of the most important outputs of the fourth industrial revolution, and artificial inte

In the name of God the Merciful
 Praise be to God and the Hall and Peace Uncle Prophet Muhammad and blindness Alo and companions
 Money is the lifeblood and a reason for living. An individual cannot live without money to make it
It is only through the necessities of life and the state that it can perform its duties and functions only
As money is so important, the state must regulate the balance of revenues
And expenses in order to avoid failure in Mizanitia, but perhaps the country may be exposed to crises
An exception that leads to misappropriation in the general Mizanitia and the Islamic Shari'ah is valid for Makkah
Time and place for all circumstances has created several ways to address the budget defici

Faced economic units face the option of restoring the capital budget annually, and the information provided for the preparation of these budgets, including financial and non-financial aspects have an important impact in the numbers of these budgets, and these units differ in the ability of their own accounting systems to maintain this information. The aim of this research is to investigate the volume of accounting information that is relied on and the reasons for the differences between one unit and another in the various economic sectors in the Iraqi environment.

The most important results of the research is the weakness of the adoption of decision makers in the Iraqi environment and lack of sufficient attention in the decision-

The impact of Jurisprudence Rules in Addressing Contemporary security Challenges

Islamic jurisprudence is related to various fields of knowledge, as it is a science of great value, great in impact, and among the most prominent features of jurisprudence comes the jurisprudence rules. It regulates the principles of the doctrine for the jurist. Therefore, the main this research focuses on (the impact of jurisprudence rules in addressing contemporary security challenges). It is the relationship between jurisprudence rules and achieving security. Its fruit would be a statement of the distinguished impact of jurisprudence rules on the stability of the country, and its leading role in maintaining, strengthening, and pre

        Which was entitled : Aesthetic and dramatic dimensions of silence in the feature film , and the researcher clearly define after removing the confusion existing in some authorized sources , as for the concept of silence , adopted in this research is : the death of the audio stream , Hence the researcher shed a light on the aesthetic and the dramatic role of silence in the feature film , through the handing of the silent scenes ( absolute silence ) in the film research divided this research into four chapters . This first Chapter includes : methodological framework , which represents the research problem , which came with the following question : what is the mechanism of productive silence to the

Taliban has returned to the forefront since regaining control of Afghanistan in mid-August 2021, prompting the international community and researchers to speculate whether it has adopted a different political vision and ideology from its previous rule (1996-2001). The previous rule presented a distorted version of governance that lacked clear political and ideological foundations, characterized by impulsive and chaotic decisions, and the absence of a comprehensive theoretical and intellectual framework for governance.

Once again, Taliban returned to power on August 15, 2021, and took control of the country. This raised many questions about Taliban's return, the extent of its flexibility and adaptability that allowed the movement t

            The research discusses the mechanism for analyzing the salary scale in the public sector through an analysis of grades, their stages, occupants and their financial entitlements, and the extent to which the information obtained for their investment in strategic planning, conducting correction and treatment can be used. The salaries of the employees in them, whose number is (1117) employees, to be a field of research, as the salary structure in it for the year 2019 was analyzed by relying on a number of statistical tools in the analysis process, including the arithmetic circles, upper limits, minimum limits and percentage, and with

The development of technology used in computerized programs is considered on of the most important topics that is responsible for creating tools that can be used in the business environment, the audit profession is one of those professions that received this development. In order for this profession to be more effective, there must be a tool based on sound (correct) scientific basis that can be based upon to enhance the quality of auditing. The research also aims to propose a computerized program to plan the auditing process according to the methods appropriate to the working environment in the audit offices and companies in Iraq. The computerized program was applied to the research sample and the hypothesis of the research has been prov