تعد فرقة المعتزلة من الفرق الإسلامية الكبيرة التي شغلت حيزاً كبيراً في التاريخ الإسلامي, فقد ظهرت المعتزلة كفرقة ذات نسق عقيدي مميز الى الوجود في العصر الأموي , ولكنها شغلت الفكر الإسلامي في العصر العباسي عندما بلغت أوج قوتها ردحاً طويلاً من الزمن .

The Islamic thought still suffers from the problems posed by Western thought in the modern era, especially after the establishment of the modern Arab state, and replacing the intellectual reference that prevailed at that time, which is represented by Islamic thought with another intellectual reference represented by Western thought. Since then, thinkers and innovators and reformers and intellectuals of the Islamists, Are trying to get out of these many problems and multiple, after imposing the nature of that thought and those references with all their consequences, and one of these problems that is still Islamic thought suffers, the bilateral problem that some academics have raisedThe title of the symposium failed The Islamic thought and

Praise be to God, Lord of the worlds, and prayers and peace be upon our master Muhammad and upon his family and companions as a whole.
    The topic of attention was drawn to the attention of the speakers, as it made me ponder it carefully, and my goal in that is to know the reason for the interest of the speakers and their care for it, and to clarify from their books the purpose of making this topic one of the advanced investigations with them.

     The idea of ​​writing a paper on the subject of consideration was not absent from my thinking, because I saw the attention of speakers on this issue, as they made it one of the first issues that they deal with studying in their work

Modern linguistic theories have given the researchers some real opportunities to find out important linguistic phenomena that

The aims of the research is to know the role of strategic to manage the human resources in enhancement the process of knowledge management in the Ministry of Transportation , In addition to the effects occurred on outcomes for both the managers and practitioners .

For the purpose of achieving the objectives of the research , the researchers designed a questionnaire that included (40 Points for collecting the primary data from the sample of the research which contained (51) indiviluals. In light of that, the data was to collect and analyzed and hypotheses were tested by using the (SPSS) Program, and a number of statistical techniques was used to attain the goal of the research such as the means ,  Sta

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 aim of this research does not deal with evaluation occurs at any points in the design of the plan alternatives themselves or formulation of goals and objectives. The aim of this research is that test and evaluate the fully alternatives. We can therefore state as the principle that evaluation of alternative plans must be based on attempts to show how far each plan satisfies all the objectives are expressed as specification of the performance of the urban and regional system. The planner can submit the result (as in the traditional way) for each alternative, with particular reference to the weighting of objectives. The summery result can be presented and the preferred plan indicated that with largest index of Goals-achievement.

The research aims to Measuring the auditors' commitment with the analytical procedures of the economic units of the research sample in carrying out their professional duties and the importance of this commitment to the tax administration and the extent of their reliance on the external auditor's report and the financial statements in determining the income tax and its effect on the tax revenues.

The research depends on a main hypothesis stating that "The use of analytical procedures by the external auditor has a positive impact on the availability of confidence and credibility in the financial statements presented to the tax administration and has a positive impact on the tax revenues."

The resear

The research mainly seeks to predict the amounts of non- oil Iraqi exports which concludes ) Food & Animals , Raw materials and non- tanned Leather and fur , Mineral fuels and Lubricating Oil , Chemical substances and amounts , Manufactured goods , Electrical and non - electrical machines , Supplies and Total non- Oil exports ) by using Markov Chain as one of Statistical approach to forecasting in future . In this search We estimate the transliteration probabilities matrix according to Maximum Likelihood on a data collected from central organization for Statistics and information technology represents an index numbers of non- Oil exports amount in Iraq from 2004 to 2015 depending on 2007 as a basic year . Results shown that trend of index

Education in it s different levels becomes development in any country. There fore, nations pay great attention to educational systems, because they perceive that preparing human resources is essential to the development of these nations.
The present study deals with the a academic frames which formulate education in each educational system such as educational philosophy , educational aims , educational strategies by which the academic frames are carried out, which is limited to curriculum, teacher preparations, school activities, in addition to guidance and counseling.
This study reaches some conclusion which are derived from the description of the academic and practical frames some suggestion are made for the mechanism which facil