The research consisted of four chapters, the first of which wasa methodological framework. The problem of research was determined by a question drawn up by the researcher as follows: What are the intellectual contents of science fiction films ?. The main objective of the research was to uncover the intellectual contents of contemporary science fiction films. The most important research terms (content, thought, ideology, science fiction, contemporary) were defined as either the second chapter (the theoretical framework) The second topic was entitled "The Intellectual Contents of Contemporary Science Fiction Films", in which the films of the science fiction and its current intellectual contents were discussed. The third topic included the

The textbook is the primary means of creativity and thinking, which has a major role in the development of the readership and mental abilities of the student. It is the basic tool in education in Iraq for the teacher and the student, which cannot be dispensed in any educational program. The current study aimed at the book of the biology of the sixth grade of science in Iraq (comparative study). It was compared to the book of biology for the twelve grade in the Kingdom of Jordan to identify the ratio of similarity and differences between them, in addition, to identify the weaknesses in the Iraq curriculum and developing appropriate solutions and suggestions to address them. The sample was represented with books of biology (six-science cla

The purpose of this research that, the performance budget  is the best style of budget styles that can help and contribute in forming preparing federal typical budget in Iraq , By taking advantage of the application of the principles of scientific rules that would ensure optimal allocation and investment of the financial resources of the state and achieve the best performance and the lowest possible cost, both with regard to the administrative and accounting side, reducing the waste of public money, so that can enhance the success , power , and safety of financial activity of managerial system that it focuses on the magnetite and quality of the work done and the objectives wanted to meet. so application of performance budget require

Standards of audit have been defined issued them by professional organizations the audit risk is: Failure of the auditor inadvertently to amend his opinion on the financial statements in suitable method, although these statements are Interpolated Essentially. As result the deep impacts caused by electronic operating systems in the accounting data in the audit process which audit risk has gained attention of many professional sides, especially the audit process and quality is relating with level of discovery the auditor for the mistakes of origin (misrepresentations) all their types and give the necessary confidence for the auditor to express his technical opinion in fidelity and certified financial statements which prepared electronicall

يتعلق موضوع بحثنا في الصلة بين القانون والاخلاق، إذ تكمن جوهر فكرة القانون عموما والجنائي بشكل أخص فهذا الاخير انما يتعامل اساسا مع صور المساس الاكثر خطورة بالمعايير الاخلاقية والقيم التي تستند اليها. ويتعلق الامر بعد ذلك بالحقائق الاجتماعية التي تؤكد وجود تباين ملحوظ في مستويات الالتزام الفردي والجمعي بتلك المعايير نتيجة للتغير والتغيير الاجتماعي السلبي او الايجابي فإذا جمعنا ذلك مع ثبات القانون النسبي ك

Summary

The conflict between Arab and Zionist movement before 1948 was not normal dispute about certain issue or quarrel on borders, it is comprehensive conflict, this research intraduce analytical and outlook future reading about Palestine identity in time of occupation and resistance in the first studying we take the concept of identity and the fundamental relationship identity history and geography. Our research treated the contents of palest Iain and Isralian identsunder. The political, cultural and military conflict between Israil and Palestine. The research introduce analytic study of research introduce analytic study of intellectual orientation of Zionist state in order to determine the exact meaning of this identity, beca

The public budget in Iraq depends on a number of legislations across its fourth stages, starting from preparation to implementation and control; one of these legislations is the amended law of financial management and public Debt. No. (95) In 2004. Accordingly, the public budget cycle faces various failures, some of them resulted from the shortcomings in the legislation depended that effect on the public budget in a way or another; whereas the other failure resulted from no applying the legislation that adversely effect on the public budgeting stages that call for studying them and paying the attention toward them to present the suggestions that contribute in handling and developing public budgetin

The research aim is to identify the concept of fair value and its measurement approaches, shed light on the concept of fraud and its forms, motives, as well as how to identify fraud under the fair value method.

I have been using the program package SSPS statistical in the calculation of the research variables, and the research sample was a group of university professors and auditors working in the federal board of Supreme Audit. 

 The researcher has reached some conclusions, the most important; the lack of conclusive evidence about management's intent in adopting the use of fair value raises several doubts about the credibility of the statements prepared in under the fa

 Quality is the key to success in today's world, which is based mainly on competition in the provision of high quality services through the application of the modern management method which is called  total  quality management in organizations. This includes describing the provision of health services and satisfaction of patients .              .                                                 &nbsp

تعتمد فرضية البحث على وجود ظاهرة عامة في إعمال المقاولات لدى المقاولين وهي
تجاوز الكلف الحقيقية المصروفة خلال مرحلة التنفيذ عن الكلف التخمينية للمقاولات الإنشائية
في مرحلة تقديم العطاء مما يسبب العجز المالي والمشاكل الاقتصادية للمقاولين.تبنى البحث
دورة حياة بناء النظام التي تمر بمراحل مختلفة هي تحديد المشكلة وتحليلها وتصميم النظام
الإداري المقترح.ولانجاز ذلك تم دراسة النظم العالمية والمحلية المع