The accountants are preparing the financial statements under the Monetary Unit Stability Assumption without taking into consideration the changement of prices for the monetary unit. The income statement accounts containing different items of expenses and revenues. These items are not paid or obtained at one date, because the value of monetary unit is changing from one date to another , also the financial position contains different items of current and fixed assets, also contains different items of long-term liabilities and ownership rights, the continuity of applying historical cost principle will make the financial statements misleading, The adoption of financial analyst of these statements will affects

Science is linked to each other bonds assets, branches and even close to each other; to become a link of this type of patterns of scientific integration, and perhaps the most prominent science that saw the overlap and interdependence of science and jurisprudence and its origins, and this interdependence did not stop at the epistemological foundations of knowledge; To the branches, methods of extraction, and diligence to extend to the terminology; to find similar terms in both flags; to become those terms similar in the word and meaning and even the end, but we do not lack terms similar in pronunciation and differing in meaning; and this difference is imposed by the specificity of each science and what M E; however, approached many terms

Cluster analysis (clustering) is mainly concerned with dividing a number of data elements into clusters. The paper applies this method to create a gathering of symmetrical government agencies with the aim to classify them and understand how far they are close to each other in terms of administrative and financial corruption by means of five variables representing the prevalent administrative and financial corruption in the state institutions. Cluster analysis has been applied to each of these variables to understand the extent to which these agencies are close to other in each of the cases related to the administrative and financial corruption.           

When Allah has chosen Arabic language to be the eternal language of the Holly Qura'an, Qura'an was the original resource of the perfect grand Arabic

Abstract:

                The research aims to identify the concept of trading securities in Iraq and to propose a new mechanism for the taxation of trading profits and the extent of its impact on tax revenues, as it was observed that there are professional investors in the trading market and some of them achieve huge annual profits. and this profit should be like other taxable profits. The General Commission of Taxes and in cooperation with the Iraq Stock Exchange should identifying those profits, subjecting them to income tax, and adding them to the tax base. The researcher relied on the use of the descriptive and analytical approach bas

In the last years of the twentieth century, scholars solidly focused on paradiplomacy as a study subject, linking it to federalism and decentralised systems. In the Arab world, which has 22 countries, a few states have adopted federalism or decentralisation. Only five countries, i.e., 22.7%, have adopted federalism and decentralised experience. Therefore, limited research and academic work has been conducted regarding paradiplomacy. This paper aims to research the relationship between federalism and paradiplomacy conceptually and practically and then analyse the Arab experiences in federalism and whether they applied paradiplomacy and succeeded in doing so. To explore that, the paper studies and compares the related articles of constitution

In the last years of the twentieth century, scholars solidly focused on paradiplomacy as a study subject, linking it to federalism and decentralised systems. In the Arab world, which has 22 countries, a few states have adopted federalism or decentralisation. Only five countries, i.e., 22.7%, have adopted federalism and decentralised experience. Therefore, limited research and academic work has been conducted regarding paradiplomacy. This paper aims to research the relationship between federalism and paradiplomacy conceptually and practically and then analyse the Arab experiences in federalism and whether they applied paradiplomacy and succeeded in doing so. To explore that, the paper studies and compares the related articles of constitution

The aim of the current research is to develop the social studies curriculum at the primary stage in light of the standards of the next generation, which was represented in three main dimensions (pivotal ideas, scientific practices, and comprehensive concepts). The researcher designed a tool for the study, which is a content analysis card in the light of (NGSS) standards, based on the previous main dimensions. The descriptive analytical approach was adopted in analyzing the social studies curriculum for the primary stage to determine the degree to which the standards of the next generation are available, as well as to establish the theoretical framework related to the research variables. To develop the social studies curriculum in light o

The budget represents a critical accounting tool used for planning and control. It is considered a measure of the results expected to occur.

This study aims to identify the impact of the Kaizen Budget in reducing costs and continuous improvement on the General Company's operations for Light Industries. The research idea is based on the fact that preparing the budget based on constant improvement supports the higher management of people, processes, materials, and production methods, thus enabling them to manage and reduce their costs.

Research results that the prepared budget suffers from many shortages that limit the materials' usefulness for management

Aryl hydrocarbon receptor (AhR) is a ligand-activated transcription factor that regulates T cell function. The aim of this study was to investigate the effects of AhR ligands, 2,3,7,8-Tetrachlorodibenzo-p-dioxin (TCDD), and 6-Formylindolo[3,2-b]carbazole (FICZ), on gut-associated microbiota and T cell responses during delayed-type hypersensitivity (DTH) reaction induced by methylated bovine serum albumin (mBSA) in a mouse model. Mice with DTH showed significant changes in gut microbiota including an increased abundance of Bacteroidetes and decreased Firmicutes at the phylum level. Also, there was a decrease in Clostridium cluster XIV and IV, which promo