The aim of the research is to determine the impact of the Iraqi public budget on IPSASs by conducting the questionnaire; the research was based on the hypothesis that "there is an impact of the adoption of the International Accounting Standards in the general budget of Iraq”. The research concluded that the government accounting system closely interferes with the general budget at all stages. The shifting towards the accrual basis is the first element of the reform package towards reaching the reform of the state budget. Without reforming government accounting, it is almost impossible to develop the budget. IPSASs are a recognized reference to the assessment and development of governmen

Fast economical developments in the US. in second half of nineteenth century contained many social results, such as increasing of stealing and killing crimes and expand of Labor strikes, which resulted in violence actions, and presented acceptable reason for emergence specialist security agencies, first of them "Pinkerton Agency". which played important role in all of that, besides that .. its role in American Civil War such as discovering an attempt to kill elected republican president Abraham Lincoln. This research studied all that aspects, focused on period of 1850 - 1899 of agency's history.

The development of better tools for diagnosis and more accurate prognosis of cancer includes the search for biomarkers; molecules whose presence, absence or change in quantity or structure is associated with a particular tumour or prognosis/therapeutic outcome. While biomarkers need not be functionally relevant, if cell survival, then they could also provide new targets for therapeutic drugs. In recent years attention has been applied to a group of proteins known as cancer testis antigens (CT antigens) [1]. These proteins are products of genes whose expression was normally confined to the testis, yet they are expressed in tumour cells. CT genes are bound to serve a wide array of roles in the testes, which have many highly differentiated cel

Praise be to God, Lord of the worlds, and peace and blessings be upon our master Muhammad and his family and companions as follows:
     This research examines altruism in the Noble Qur’an objectively. The altruism is a word that permeates selection, preference, presentation, types of gifts, and all other material and moral virtues. It is the highest level of generosity and generosity, provided that the consent of God Almighty is enriched on the consent of others, and that greatness arises in it, and that creation affects On yourself in what does not deprive you of a religion, and it does not cut you off on a path, because the praiseworthy altruism is only in relation to souls, not the disgraced altruism tha

The title of the research (the occasion in Surat Maryam) highlights the importance of the subject because he is studying Surah from the wall of the Koran, and that the best times of preoccupation with this light shown, study and thoughtful, and the reason for choosing the topic that the occasion of science helps in understanding the Almighty God in his book, and not Falling in confusion or error, or exaggerated interpretations, and be the key to knowing the rule of the Koran and repeating it, but the results of the conclusion that the occasion has many benefits: including making parts of speech taking each other's necks, strengthens that link and the authorship becomes his case in the case of tight construction , And that the occasion of

Since its establishment, cities have been looking for a special urban architectural language that distinguishes them from other cities and expresses their distinctive identity through continuous products through time and controls the totality of temporal and spatial changes through a bridging dialogue that manages the language of the city correctly, Which gives the stability of that language and its ability to adapt to the total changes that occur in the city over time, and thus the possibility of producing ideas integrated series and ideas are renewed overlapping with the legacy and bear multiple layers of meaning and signals and symbols create a total of two meanings The problem of research (not comprehensive studies to create a contem

This study highlights the social concepts of the ‘night’ of the residents of Mesopotamia, who realized the nature of the universe, constellations, planets, stars, and the sun and the moon and their effect on the daily life. Moreover, they recognized the requirements of the day and the aspects of the night that impacted their life in one way or another. Through the cuneiform regarding day and night, we found that people had their special view concerning ‘night’ in terms of religious and secular dimensions. They had benefited from the appearance of stars and the moon and had related many events – social, religious, or military – to these phenomena. I chose to do this study in relation to ‘night’ due to its importance in the th

Abstract

The current research aims to develop a guidance program suitable for high school students and apply it to them in order to ensure the reduction of addiction to the use of different means of communication. The researchers used the scale of addiction to the means of communication (SAS) to measure the level of addiction as well as to identify the impact of the proposed guidance program in reducing the degree of addiction to communication. It was applied to a sample of (20) female students divided equally into two groups: an experimental group of (10) female students and a control group of (10) female students from the secondary level in a school under the department of education in the education of the alma

Local news is an important topic of the press because of its importance to readers. It touches their daily life in one way or another, which makes them interested in and followers of them. Hence the importance of local news, as it interests a wide segment of readers.
There are many sources of newspapers for obtaining local news, as these sources are distributed to the newspaper's own sources and external sources.

Self-sources are the newspaper's own sources, through which it is possible to obtain this news, such as the representatives of the newspaper and its correspondents and the journalists working in it. This is the example in this way.
The external sources are distributed to local and international news agencies and sa

The accession of countries to the World Trade Agreement and the openness of markets to each other without restrictions led to the emergence of the philosophy of "a world without borders and business units without countries", which required adapting the modern business environment to that philosophy, which is considered as objectives for the activities of the units that must be implemented in order to achieve competition. The objective of the units has changed from making profit to meeting the desires of customers, which is what imposed a new role for management accounting as a field of knowledge renewed in it visions of competitiveness between units. Because of the increasing needs for information in light of environmental change