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-

Abstract

    This research  aims to highlight the Cooperate Governance concept and determine its accounting dimensions, especially what has connected with development the management accountant role concerning the nature, scope and its location in the organizational structure in the companies as to be complied with implementing the cooperate governance principles and mechanisms in the modern businesses environment. This research has focus on clear shortage in the management accountant role in the companies,  regarding to implement the governance mechanisms, especially his role to provide the information and consultations to the internal & external parties (stakeholders) . This

The human perception of science and knowledge is affected by the personal point of view, thus giving it its religious, mental and emotional dimensions to make that perception an effective tool for realizing the truth comprehensively in the delivery of knowledge to the depths of the human soul. The later is composed of multiple factors, which contributes to the human self-development with dimensions beyond the limits of mental logic and the perception of material and emotional situations. That knowledge in the perception of Islamic virtue, which must characterize each Muslim.
Human beings have been striving for knowledge and the understanding of the universe in which they live. For centuries, mankind has acquired knowledge directly an

As regional development, as a matter of course, poses a number of systemic, scientific and political problems. While the issue of development is primarily at the national level to the limits of World War II in the industrialized world and to the 1960s borders in most Third World countries, the increasing awareness of regional disparities has led to the regional issue Were taken into consideration in the early 1960s and 1970s in most industrialized and developing countries alike. The local issue was only introduced in the early 1980s. The awareness of regional disparities and the fact that the regions do not have the same potential and that some regions have the resources to enable them to develop, grow and develop, unlike other r

Aspect-Oriented Software Development (AOSD) is a technology that helps achieving
better Separation of Concern (SOC) by providing mechanisms to identify all relevant points
in a program at which aspectual adaptations need to take place. This paper introduces a
banking application using of AOSD with security concern in information hiding.

The geomorphological importance of studying the alluvial fan derives from the fact that
in enables us to know the Origin and development of such a phenomenon which cover a vast
area in different regions.
This study tackles the geomorphological development of Badra alluvial fan through
knowing the factors of its origin, development, form and their present area, by using the
climate hydrological In formation besides using topographic Maps and changes detection for
different years (1973 - 2013) from satellite images

That writing about the Iraqi Museum, within this context that comes second only to the Egyptian Museum , in terms of the establishment , not least his affair in terms of the historical value of the effects that represent the civilization of Iraq and his history of the old , which stretches for thousands of years until it became a landmark and cultural landmarks the city of Baghdad salient .
The motive for the study of the subject of the Iraqi Museum upbringing and development until 1963 , we did not find a study documented by the independent research except for studies that are specialized to study the ancient history of Iraq and its effects was the outcome of efforts exploration missions archaeological that stretched across decades o

Geographical, economic, historical, environmental and security factors play a role in strengthening the drive towards union, as well as addressing the need to express regional and federal identity. This is a clear example of this tendency. One legal or one political system with the parts of this united personality retaining their privacy and identity, and there is a delegation to the central entity of the union with some of the common powers while retaining some powers for these parts or states, which means the availability of autonomy for the constituent states of the union and this is the most important characteristic of the federal states or federations It is the autonomy of each state or country participating in the union. Accordingly,

This research concluded that after what has been presented an analysis of the topics that the process of measuring the level of development and then the development gap is the need to assess the results to set policy and to formulate plans and goals, and to see the development priorities of the place or a particular sector. The purely economic development led to negative effects on the spatial scale and the most important of these effects arise multidimensional social and urban development gaps as well as the economic dimension. So it must exceed the concept of economic framework, to include all dimensions of development spatially and sectorally to provide correct and clear base for planners and development policies and strategies for de