Facing the Iraqi economy, a number of economic challenges that threaten the future of Iraq and the security of economic, political and social, such as poverty, unemployment, inflation and the dilapidated infrastructure and rising production costs and administrative and financial corruption, environmental pollution, water problems and the deterioration of agricultural and industrial production, etc., and over the seriousness of these challenges, they are intertwined and overlapping and growing worse, without the corresponding adoption of state strategies that will develop appropriate solutions and appropriate to resolve those challenges because of concern the subject of security and terrorism, which requires the development of an

Abstract

The leases, are regarded as one of the most controversial accounting issues in recent years, since they  represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve

The important factor in the success of construction projects is its ability to objective estimate of the cost of the project and adapt to the changes of the external environment, which is affected by a lot of elements and the requirements of the competitive environment. The faces of those projects are several problems in order to achieve particular goals. To overcome these difficulties has been the development of research in the last two decades and turn the focus on the role of the cost of project management, by providing information and assist management in planning and control of the budget among the main elements of the project, namely, (time-cost-quality),The research aims at the possibility of developing and implementing mechanisms

Waste is the most common phenomenon in the educational systems. Such a waste should reduce its efficiency and weaken its productivity which is best represented by failing and dropouts .thus resources meant to develop the educational institutions quality and quantity–wise would be wasted .in other words the return of the investments allotted to develop the educational system would fall short of the aims . The consequences would worst in the primary learning field. The research has three chapters: The first chapter is about significance of the research and its aims in addition to a review of literature. The second chapter is about the concept of dropping out of schools in the primary learning sector plus a history of the phenomenon .Thir

Trading global discourse topic as one of the other entrances to world peace, and the most important reasons for co-existence of intellectual and lumpy, and there Important issue related to a fundamental issue of the other cases are denied and the exclusion of others, Trading global discourse topic as one of the other entrances to world peace, and the most important reasons for co-existence of intellectual and lumpy, and there Important issue related to a fundamental issue of the other cases are denied and the exclusion of others, The stories of the prophets and their people the position of calling them and thought the new Massadik it. have found through research that there are two types of methods in the exclusion are as follows: 

This research in the philosophy of ethics, we have written under the title (Sensory And Mental Dialogue In The Philosophy Of Ethics -Criticism And Analysis-). Consists of three sections; first: talked dealt within the second part; we writhe about controversial consepts of sensory and mental. Then we about the concept of common philosophical doctrines, either in the third section we talked about the concept of the mind doctrines that secured sence mainly studies in philosophy. The purpose for which our finding in this research is to show that undeniable sense or exceeded in any doctrine of mentale doctrines, just as the mind can not be bypassed or undeniable doctrines sensory ... So as to complete the theory that we have in our thesis to

The theme of unity of the topics that figured prominently Quran, cited preachers and scholars verses function on the unity and sense, to lift the nation from Hdtha, saved from the crisis, in an attempt to reunite and heal the rift, and re nation to unity and strength, and conduct on the path religion True, The Quran the unit is the Constitution of the Islamic nation and a safety valve, a strong rope of God. The following us in our research and Rod talk about it lonely in the Quran, and the statement of some form, and means its findings, including: (obey Allah and His Messenger, and referring to the Quran and Sunnah, and talk by saying better, reform between the brothers, call wisdom and good advice, etc.. ..), as Pena main obstacles and

Background: Pharmacy internship programmes are driven by most developed countries to outweigh the ongoing growth in the pharmacy career which encourages pharmacists to play a significant role as healthcare providers.    Objectives: This study examines pharmacy students' perception, satisfaction, challenges, and limitations with the internship curriculum.    Method: A cross-sectional study was conducted using an online survey with different elements to examine students' perceptions of various aspects.    Result: Most students reported a positive impression regarding their internships, however, they were less satisfied with the allowance for filling prescriptions and compounding also, the college's follow-up was inadequate. F

This research deals with the study of the obstacles to peaceful coexistence in Iraq. Therefore, our hypothesis is that these obstacles are not attributed to one reason or to one source. Therefore, peaceful coexistence among the components of Iraqi society remains fragile and vulnerable to collapse and threat at any moment. This society, which is already in need of social relations, needs more than ever to coexist and consolidate it. Through the exercise of democracy in Iraq in a manner that guarantees rights and duties for all, to restore mutual trust between the components of this community in a way that feels they are citizens of the state.