Bohemia AL-Kharab for Salah Salah Which contain 477Paper deal With History of Nathion This Novel Has a different styl from another IraQis Novels, this Novel has no conversation this is the basic reason Which hav this research .

The novel have 3 versions , the first one deal with explain the text in different ways , the second contains the realation ship between the text and the reader .

Which appear very clear in novel from up to down , whil the third one and the last explaine

The hermonologiq

The time bylose the relation in the novel.

The last thing is the conclusion which has the simple things  conclude by the researcher from several readings  to the novel

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اتضح لنا ما تقدم ان ما يسمى بالتنمية البشرية المستدامة لا تعدو تكون غير سياسة لتحشيد واستقطاب القوى المضادة للتقدم وتحويلها الى جيش موغل في منافعه بعد تشريكه بجرائم الامبريالية وتوظيفه ضد شعبه بإسم التنمية، وبإسم قلب لسلم الاولاويات، وتحريف تاريخ التقدم والتطور الذي لم يبني عرشه لا بتقديم الرعاية الانتاجية، الاقتصادية على الرعاية الاجتماعية، طيلة حقبة زمنية تجاوزت الاربعة قرون. ولما كان عصياً قلب ال

Abstract

This study dealt with " The Strategic analysis of Operating Income". The study Concerned with two main variables, they are: Strategic analysis and operating income and used one of the total  strategic analysis tools, it is "resources analysis method" through analysing the change in operating income in the years that taken in comparing in three components: growth, price recovery and productivity.

To achieve the goal of the research, the study depended upon a hypothesis, "The strategic analysis of operating income leads to supply the appropriate information for the management to make sure of executing its definite strategies".

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This research deals with the rhetoric purposes of the passive voice in the holy Quran. First, we put an introductory to the concept of the Quran language and its difference of the spoken Arabic language during the revelation period. Besides; we gave a brief about the structure passive voice form of Arabic language. Second, we explained the purposes of passive voice used in the holly Quran with sufficient examples, commentaries and clarifications about all the cases. Rhetoric purposes that we deals with are: concision, emphasize an idea, avoid using the subject because it is known and clear for all or because it is really unknown, etc. This part has contained the most important purposes for the use of passive voice in holy Quran. At the end

This research aims to measure the discrepancy between the accounting income which is prepared according to generally accepted accounting principles and the tax income that is being prepared according to the rules and tax laws, and find out the most important differences that arise between incomes.The research found the most important to the following conclusions:1.Faces determining the tax base for companies subject to income challenges related to the weakness of the efficiency and the possibility of technical angel tax and its ability to examine the financial statements submitted to the tax administration tax.2.That the tax system in Iraq does not comply with accepted accounting principles generally accepted.The research recommends the

Abstract:

This research aimed to shed light on the juristic rulings concerning those in debts. It adopted the inductive approach, the analytical approach and the comparative approach. It tackled the following issues: definition of Zakat, the channels of paying Zakat, definition of those in debts, types of those in debts, those in debts who are not entitled to take Zakat, their cases, spending money by those in debts if taken by those in debts and the poor, and when those in debts become rich before paying their debts, and the ruling on paying the debt of the dead indebted from the Zakat money.

The most important results of the research are as follows:

Muslim jurists

The research aims to achieve a set of objectives, the most important of which is to educate the management of companies operating in the private sector about the advantages and risks of using creative accounting practices, as on the one hand they serve the interests of the company and improve its image, and on the other hand it exposes it to the risks of non-compliance with tax laws and legislation or the risks of default and bankruptcy as a result of exploiting gaps and flexibility in the application Accounting standards, and in line with the objectives and through the research problem that was formulated in the form of a question (Are their creative accounting practices that are reflected in the honesty and fairness of financia

Abstract\

The developed financial infrastructure is one of the most important elements for achieving stable financial system in a country. The importance of developed financial infrastructure comes from its role in create economic and financial context attractive for foreign investments. Thus, this paper aims first to measure an index of financial infrastructure, and secondly, to gauge the nexus between the developed financial infrastructure and foreign investments inflow in Malaysia and Indonesia. We estimate the index of financial infrastructure by using different indicators such as (the institutional environment, access to finance, legal environment, and others).

By using the G

           kindergarten teacher is one of the fundamental pillars upon which the kindergarten environment so that exposure to a number of problems that could affect its functioning in addition to any deficiencies in this environment leads to deprive a child of some activities and acquisition of concepts so the researcher studying the problems of working in kindergartens from the perspective of the parameters, so the researcher based measuring instrument for labour problems of (30) search sample was paragraph (50) parameter that was chosen at random and have been extracted Sincerity and strength tool researcher used statistical methods and discriminatory (Pearson correlation coefficient, t