Providing useful information in estimating the amount and timing and the degree of uncertainty concerning the future cash flows is one of the three main objectives of the financial reporting system, which is done through the main financial statements. The interest on standard-setting bodies in the forecasting of future cash flows, especially Financial Accounting Standards Board (FASB) explain under Accounting Standard (1) of the year 1978 "Objectives of Financial Reporting by Business Enterprises", paragraph (37) thereof that accounting profits better than cash flows when forecasting future cash flows, In contrast, IAS (7) as amended in 1992 aims to compel economic units to prepare statement of c

Rapid and continuous developments and changes in the modern business environment in all areas of economic, environmental, social, technology and communications push economic units to search for modern methods and methodologies to produce products at low cost as well as produce products that meet the wishes of customers in terms of quality and environment to maintain their market position, and accounting for the costs of the flow of materials is one of the most prominent environmental management accounting techniques capable of providing information to help produce

The research aims to identify the importance of applying resource consumption accounting in the Iraqi industrial environment in general, and oil in particular, and its role in reducing the costs of activities by excluding and isolating idle energy costs, as the research problem represents that the company faces deficiencies and challenges in applying strategic cost tools. The research was based on The hypothesis that the application of resource consumption accounting will lead to the provision of appropriate information for the company through the allocation of costs properly by resource consumption accounting and then reduce the costs of activities. To prove the hypothesis of the research, the Light Derivatives Authority - Al-Dora Refin

Title: Arabic Manuscript, Concepts and Terms and Their Impact on Determining Its Historical beginnings and extension of its existence.

Researcher: Dr. Atallah Madb Hammadi Zubaie.

Bn the name of Allah Most Merciful

The interest in manuscripts and rules  of their investigation and dissemination appeared soon, and the speech in editing terms and concepts appeared in sooner time.  When looking at the classified books  in the Arab manuscripts , we find the books of the first generation  did not allude definition for this term  , but rather  focused on  the importance of manuscripts and their  existence locations, indexing, care, and verification rules. The  reason for this is that the science of Arabic manuscrip

This is an open access by CC Attribution-Noncommercial-NoDerivatives 4.0

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Takfir is an ancient phenomenon that accompanied the emergence of Islam, and this phenomenon took its political dimension during the time of the fourth Rashidi Caliph with the emergence ofthe Kharijites sect that disbelieved many Muslims.

The study started from the hypothesis that "contemporary Islamicmovements and organizations have relied in their takfir on the ideas and fatwas presented by the predecessors which applied ontocontemporary rea

Luqman's story stated that human instinct, if I was brought up properly, reaches wisdom and inflicts the right to everything. It is to go to worship God and adhere to the satisfaction of morals and high morals that are ordered to meet among human beings in this life, because this worship educates in the soul the most beautiful morals needed by human beings of honesty, honesty and modesty, and the work of good and virtues, and distancing the soul from evil and vices.

تعد عملية اتخاذ القرارات الستراتجية للموازنة الراسمالية احدى المعضلات التي تواجه منظمات الاعمال عند القيام بتخصيص ، او اعادة تخصيص مواردها الاقتصادية النادرة على أفضل استخدام ، والسبب يعود الى ان هذا النوع من القرارات ينطوي على صعوبات متعددة ومختلفة نظراً لندرة الموارد من ناحية الاستخدامات البديلة المتنافسة على هذه الموارد من ناحية اخرى .

كما ان تنفيذ المشروعات الراسمالية يحتاج الى تمويل ضخم ومدة زم

Metalloendo peptidase is a neutral endopeptidase that cleaves peptides at the amino side of hydrophobic residues and inactivates several peptide hormones, including atrial natriuretic factor, giucagon, enkephalin, substance p, neurotensin, oxytocin, and bradykinin. It is also a major enzyme for the degradation of beta-amyloid. This study aimed to measure enzyme activity and compare it with other biochemical changes in sera patients with diabetic nephropathy. The study included 35 pathological samples of people with diabetic nephropathy, 24 samples from males and 11 samples from females, as well as the same number of healthy people as a comparison group of 15 males, 20 females, with the ages of both groups of patients with diabetic nephropat

   The simulation is the oldest theory in art, since it appeared in the Greek aesthetic thought of the philosopher Plato, as we find in many of the thinkers and philosophers over a wide period of time to reach our world today. Our fascination with art in general and design art in particular is due to the creativity and innovations of the artist through the simulation, as well as the peculiarities in this simulation, which give objects signs and signals that may have an echo that sometimes does not exist in their physical reality.

   The real representation of life and design construction, descriptions of the expression of each of them in the form of intellectual construction and the ideas of producti