Faced economic units face the option of restoring the capital budget annually, and the information provided for the preparation of these budgets, including financial and non-financial aspects have an important impact in the numbers of these budgets, and these units differ in the ability of their own accounting systems to maintain this information. The aim of this research is to investigate the volume of accounting information that is relied on and the reasons for the differences between one unit and another in the various economic sectors in the Iraqi environment.

The most important results of the research is the weakness of the adoption of decision makers in the Iraqi environment and lack of sufficient attention in the decision-

In the name of God the Merciful
 Praise be to God and the Hall and Peace Uncle Prophet Muhammad and blindness Alo and companions
 Money is the lifeblood and a reason for living. An individual cannot live without money to make it
It is only through the necessities of life and the state that it can perform its duties and functions only
As money is so important, the state must regulate the balance of revenues
And expenses in order to avoid failure in Mizanitia, but perhaps the country may be exposed to crises
An exception that leads to misappropriation in the general Mizanitia and the Islamic Shari'ah is valid for Makkah
Time and place for all circumstances has created several ways to address the budget defici

The history of the arts is closely connected with the history of humankind, since it is impossible to separate our scientific and artistic advances’. Therefore, the current research focuses on the close bond between art and other disciplines. The connection of the arts to the sciences is unequivocal and undisputed; the contributions of artists to the various scientific domains are clear. If one scrutinises the ability of artists to participate in building societies, one will find that the arts have penetrated deeply into a range of products and inventions, starting with the pencil and ending with the missile. The artist’s contributions play a part in the minutest of details across all fields of industry: production, craftsmanship, me

This research raised the strategic selection factors and dimensions of the quality of higher education and what the nature of their relationship and has been collecting a sample search from the technological University of president scientific departments and administrative and scientific associates and chiefs of branches This research aims at studying factors affecting the strategic selection effects these factors in the quality of higher education and the combination of these factors has been identified as a group of selected dimensions of quality of higher education and study link relationships and affecting factors and strategic selection of (risk, previous strategies, resources, time, considerations and internal trends) and d

Recent decades have witnessed tremendous economic development that has led to the spread of international companies (multinational companies) and its activity has expanded to cover many countries of the world, with intense competition among countries to attract more international investments, which has led to the emergence of some controversial accounting issues in many Relevant areas, including accounting for transactions in foreign currencies, translation of financial statements for companies and foreign branches, as this issue is an important and sensitive topic because many of its aspects are controversial and not yet resolved, especially with regard to the variation in standards and Relevant accounting practices from one country to

esearch Summary

Holidays and occasions in Islamic societies have a legal character and origin. Some of them are proven by the words and actions of the legislator, and some are within the scope of custom that is regulated by the honorable Sharia, and others are approved by scholars and people because of their connection, piety and charity.  It has a kind of good.

 One of the purposes of the noble Sharia is to glorify the honorable times associated with the blessed events, so that lessons and lessons may be recalled in them, and to activate the legitimate gifts in those events that develop in the individual, the family and the community the meanings of goodness and honor and all that is good and good.  Accord

The importance of Public Relations activity has increased during the last half of the last century as a specialized and modern administrative function in most institutions. It has, moreover, become an integral part of activities of those institutions of various types, due to its pivotal role in building its reputation and drawing a good mental image among its audiences, as well as its influential and basic role in maintaining communication and the communication between its members at its various levels and their job tasks to ensure the greatest amount of understanding and to enhance trust between them. This is why public relations activity has become indispensable in all institutions, and without it, it is difficult to achieve any coordi

Because of the fierce competition between service organizations on the one hand and the increasing demands of customers on the other. Therefore, these organizations sought to distinguish their service by taking care of all aspects. One of these important aspects is the service encounter environment and its reflection on customer emotions, so we choose the current research to clarify the importance and impact on customer satisfaction, the problem of research is how the interest of Iraqi restaurants in the service encounter environment and how to care about its elements and whether this interest is sufficient to reflect the satisfaction of the customer. the goal of the current research was to clarify how much the application of the

This paper and research paper analyzes the critical methodology of "Ali Khan Joommal “ about the Bible , directed in most of the textual criticism of the Torah, and its highest criticism is directed to both the Old and New Testaments.

Joommal  was distinguished by the mental methods and examples accompanying his era, while maintaining the general context in which Muslim scholars had previously followed, and he was distinguished from them by his many citations to the Western literature of Jews or Christians, in short it is a critical phenomenon worthy of study and evaluation.

  The research includes studying melodic and rhythmic properties, In the audio format for Iraqi musicians. The audio form is one of the important methodological forms in Arab music in general and Iraqi music in particular. It showcases its characteristics, features, internal form, and how important it is in Iraqi music.
Addressed ((the systematic framework)) presenting the research problem and the need for it. Its importance, purpose and limitations of its research, which included music ((Khaled Muhammad Ali)) as a human limit to reveal its characteristics in the composition of the audio form. And define the terms included in the research. And included ((theoretical framework)) on three topics .. The first: composing. The second