ان تقدير مسؤولية المحاسب في تصميم نظام المعلومات المحاسبي من منظور تاريخي سبقت استخدام الحاسوب كأداة معلوماتية للاعمال، لما له من رؤيا بالتطورات الرئيسية لنظام المعلومات والتي اهمها تحديد متطلبات مستخدمي المعلومات وتعيين مضمون وشكل مخرجات النظام من التقارير وتحديد مصادر البيانات وانتقاء القواعد المحاسبية الملائمة فضلاً عن الرقابة الضرورية لتكامل وفاعلية النظام.

ان النظم المحاسبية التقليدية غالبا

The research discussed the propositions of functional structures and the requirements for their transformation according to the variables of use and human interaction through the variables of functions with one form products، multifunctional variables، and transforming form in one product. The patterns of user’s interaction with products were discussed through the variables of functional type، starting from defining the types of functions in the industrial product structures to: practical functions، which were classified into: informational functions، ergonomic functions، use، handling، comfort، global، anthropometric adaptation and physical postures. While the interaction variables were discussed according to the meaning fun

The impact of the auditor's personal judgment starts from the beginning of the audit process to the formation of the final opinion and the issuance of the report, and because of the possibility of bias in the auditor's judgment for various reasons that may relate to the auditor himself or the circumstances surrounding it, which requires assessing the current reality of the auditor's personal judgments In the local environment and determining their determinations. To clarify the concept and determinants of the auditor's personal judgments when implementing the audit work, prepare the report and determine the role of the international auditing standards in rationalizing the auditor's personal judgment when conducti

Iraq's oil industry  has been passed  in different periods , began with domination  of  Western companies to invest in Iraqi oil at twenties of the last century ,  through the process of nationalization of the shares of those companies ,  beginning of the seventies , and ending with the new policies adopted by the government recently, which was contracting with international companies to develop the oil industry , because of what the outcome of the oil industry from a decline in artistic and  physical ability as a result to the  conditions of war and embargo imposed on Iraq before 2003.

The Iraqi government has introduced licensing of a contract to

  The study (Quality in the Industrial Products Designs and its Reflection on Achieving Competitive Advantage) focused on developing the products in a way that satisfies human desires through the impact of technology on products design systems and performance enhancement. The study question is: how to effectively achieve quality in industrial products designs that influences competitiveness? The aim of the research is to show the design contexts for the product and its reflection on competitiveness. The study is limited to (LG) products in 2017-2018. The results and conclusions reached at by the researcher are included in the study.
The sample models adopted contexts, forms and relational relations transcending traditional contex

In this paper, we present a study of examples of writings that are known in the science of Semitic research compared to the texts (Jewish-Arab, Samaritan-Arabic) written in Hebrew script and texts from the Bible. We try to explain the role of these literary works in Islamic history and civilization, as one of the most important documents are the writings (Gniza), which contributed to provide a full presentation on life in the Islamic community in all aspects of life, especially religious activity and showed the sincere relationship in dealing with the other under tolerance The University of Cambridge has prepared Islamic documents and kept them in separate boxes and presented them to researchers to convey the Islamic heritage written by

The study of the historical figures is one of the important in modern history since it is main focus is to show the political , economic or social product of a specific person throughout his life . Therefore , the subject of my research is “ Hussein AL-Husseiny and his politilcal role in Lebanon1968-1992. The research focused on high highting his role in Lebanon within the parliament and the ministry , he has help for the duration of the study. It also dealt with his national attitudes which he lived toward most of crucial issues in Lebanon

The decorative supplements added are important factors in determining many decorative effects and how to implement them, whether in fabrics or fashion, and also work to determine the nature of perception for both the designer and the recipient and have a key role in shaping the human personality and determining his motives and emotional tendencies in the acquisition of fabrics and fashion and the vocabulary they carry A design that has certain connotations and symbols that gain its value from the effects it leaves on the physical formations of women. The problem of the research came with the following question (What are the decorative supplements and their role in the designs of fabrics and women’s fashion?) The research also dealt wit

The study of the concepts of "democracy" and "human rights" and their impact on development, has taken a prominent place in the context of general political and cultural concerns, or in specialized studies even though researchers and scholars do not agree on defining the concepts: Democracy, Human Rights, Development or deriving a global definition hindering them, and that because of the importance of this topic, which proceeds from a number of considerations standing in the forefront, of which:

First: What the world witnesses today in the first decade of this century of consecration of the unipolar theory, trying to give its concepts and perceptions through the law ((excessive force)) to the power of international