Preparatory works consist of all the documents preceding the conclusion of a treaty such as minutes of conferences, drafts of the treaty under negotiation and all materials which culminated in the formal conclusion of a treaty.

Article 31 of the Vienna Convention on the Law of Treaties states the general rule of interpretation include The basic rules of interpretation. Article 32 of the convention allowed the resort to the preparatory works as a Complementary mean.

This study deals with this method to clarify its Position between other means of interpretation, In jurisprudence and recourse to it by the International Court of Justice.

               The research aimed to shed light on the impact of international Accounting Standard No (21) on tax obstacles represented by (tax evasion, double taxation) The financial statements of a group of banks operating in the private sector were relied upon to know the impact of the standard on tax obstacles, as well as knowing the amount of amounts, The researcher relied on the method of financial analysis of that data, which was obtained from the website of the Securities Commission, and conducted personal interviews with a number of university professors, chartered accountants, financial experts, banks, and the General Authority for Taxes to benefit from their

The media: ((Providing people with the right news, audio information, and constant facts that help them form a correct opinion in an incident or a problem, this opinion gives an objective expression of the mentality of the audience, their trends and tendencies). The German scientist Autogroot defines it as "the objective expression of the mentality of the audience, their spirit, their tendencies, and their trends at the same time." Whereas for  "Aristotle", (Language) is a specific verbal system created as a result of an agreement between the members of the human group somewhere )). It is a symbol of thought, and  a difference between humans and animals. Pronunciation and thought for “Aristotle” are intertwined: without pro

The appropriateness of the verses and surahs of the Qur’an, and the connection of their structures, is one of the aspects of the miraculousness of the Holy Qur’an, and it is an honorable knowledge by which the intellect guesses, and by which the value of the one who says what he says is known, and this science was written to appear in the early fourth century AH.
The occasion makes the parts of speech entwined with each other, so that connection is strengthened, and the composition becomes the same as the case of a tight construction that is compatible with the parts.
The Holy Qur’an has adopted a unique approach in its presentation of issues, in contrast to all previous and subsequent approaches. Sometimes he mentions a part

summary of the research

The heart is the pine-shaped flesh on the left side of the chest. The moral gentleness in this flesh is called the home of perception, reason and understanding, as well as the place of desires and passions, so it turns between one desire and another between good and evil. As for its parts, it consists of four main parts called chambers, two rooms on the right As for the two chambers below, it is called the ventricle, the heart works regularly and accurately to pump blood and distribute it to all parts of the body and vital organs. And the Holy Quran divided the types of heart into two main types of healthy hearts, which are types (healthy, hidden, living....)

And the second type is sick hea

This research study focuses on fundamental questions. It deals with the content of the critical reviews through which the most important sources that undermine the renaissance of the Islamic human society can be concluded. It is the vague fetishization of the sacred between religion, politics, and ideas, which members of society live in  and which raised the dust of closed-minded fanaticism that led to the return of deviant extremism. It is oppression, violence, and domination, all of which are professional tools in the manufacture of the ideology of extremism in all its forms. Here,  the idea matured in giving a human, intellectual and philosophical overview that mixed the required drawing in the formulation of scientific cont

Research on geopolitical and geopolitical studies relates to a range of sciences that can be called auxiliary sciences, such as political science, international relations in particular, and history, but their focus is rarely on science and ethnography

That the issues and problems of the world today has become so large and complex that does not allow a specific field or knowledge to solve one of the need for the newly known knowledge integration (geopolitics and geopolitics) in particular to move towards cognitive integration to understand many of the problems and global issues that faced The importance of this study comes to clarify the relationship between Darwinism, geopolitics and geopolitics. The geopolitics in modern terms d

The research aims to identify small and medium enterprises in accounting thought in terms of definition and concept, and this international financial reporting standard for small and medium-sized enterprises (SMEs) in the theoretical aspect. As for the practical aspect, the small and medium-sized enterprises standard has been applied to the financial statements of the company in question, the preparation of the opening entry on the date of the transition, the requirements of measurement and the accounting disclosure on the date following the application of the standard, and the preparation of the company's financial statements and the accompanying explanations according to the standard of small and medium-sized enterprises. The r

The central bank is the financial director of the economic system of all countries of the world, which is considered the main official of the monetary and monetary policy in it and seeks to control the offer of money and its value in the issuance of currencies and the setting of interest rates, and this role is essential for both money and credit, The main artery of modern economic systems. If money and credit rise very quickly, commercial companies may not be able to meet the requirements of increased production.

     Thus, central banks perform similar functions throughout the world today with the aim of achieving the public good, but the exercise of these functions varies from one economic environment to an

This research shows the problem of the economic development of underdeveloped countries in an unconventional way, as these papers explain the problems of the economic development. This research not only reviews the problems, but it illustrates them in a philosophical way, basis of the data of modernity, this mean it is a process of connecting between the absence of the modernity values and the failure of development in underdeveloped countries. The Search follows the descriptive approach to get to the goal of search by four main axes. The first axis includes clarifying  modernity and its principles, the second axis includes clarifying the economic development , the third axis includes the features of the mod