Accounting profession has been survived for long time and expected to survive in future, with out basing on theory in the field of practical practice . But there are numerous problems which emerge from the practical practice, their solution needs to be based on generally accepted accounting theory. The results of the researches in this field since the beginning of the last century unfolded the difficulty of formulating theory in accounting , but possible to formulate several accounting

The economic problems of external debt were illustrated by the impact of increased external borrowing on the faltering of economic development efforts by the impact of external loans on domestic savings, the balance of payments, their impact on inflation, the growing economic dependency abroad, the loss of national economic decision-making, The rise in the ratio of external debt to GDP, and fiscal deficits in a vicious cycle.

As we are found in the economies of the different states, there are mostly many problems that happen to peoples causing them to be poor and tied, that is when the states resort to borrowing from the national banks and selling the bonds and treasury bonds and claiming donations and gifts and other trials for

The research aims at measuring the impact of visual media on the development of the tourism services sector, which is a field study for the public. It aims at determining the impact of visual media on tourism sector development, clarifying the concept of visual media and its functions and studying the role of media in the development of tourism culture among the public. For a sample of the employees of the University of Baghdad, consisting of (120) male and female. A questionnaire was prepared for this purpose consisting of (21) questions distributed to the sample. The data were analyzed and the hypotheses were tested using the statistical program spss to unload the results and calculate the frequencies, percentages and correlati

The world is witnessing a remarkable development in the use of technology, which has made it an essential means of investment, especially in the field of management, which provided many of the facilities experienced by the institutions, including improving revenues, shortening time and saving labor. Islamic investment technology as a successful means of management and we touched on the Zakat Foundation as an application model.

The aim object of research is to show the computerized services library of Salahaldeen University in Erbil city in Iraq, so the research treatment all side of library such as building, location ,staff ,finance, resource collection and services ,we refer to. problem which face library such as administration and finance through the using Of case study method, reference source ,meeting , online comment and data record .The study focus develop in library departments, users services, management ,staff, the resource collection, building and location.
The study ending with many results and recommendation to develop the library services by using modern Information system to all users inside and outside the university and link them with other

أستأثر الاتجاه نحو مفهوم العولمة اهتمام العديد من الباحثين والدارسين رغم حداثته نسبياً ، فهي كظاهرة ما زالت في طور التكوين ، الا انها غزت كل المجالات وتناولها الجميع بمختلف اهتماماتهم فتصدى للحديث عنها المثقفون والسياسيون والاجتماعيون والاقتصاديون الا انه في الوقت نفسه الكتابات والبحوث المعمقة في هذا الجانب ما زالت قليلة ويظل بذلك هذا المفهوم من اكثر المفاهيم المتداولة جاذبية واثارة للجدل عند العام

The diversity of cultures is still the title of an Iraqi specificity that gave the society a diversity and this is reflected in the journalistic reality with the changing of the political system generate a new political and ideological life that differs from what is prevailed during the decades. However, its exacerbation of the degree of division is an additional duty for the press as a cultural platform and a knowledge bridge that contributes to the process of dialogue, addressing the differences, establishing a politically homogeneous structure through the state and socially by uniting all components of society and working to raise public awareness of the importance of national belonging to build a modern state. Cultural diversity is a

This research is an attempt 0f discovering an advice and mention kinds of politics  with administration sides through the Umayyad  era in the way of showing it which had directed to successors and princes in the state , whereas this subject did not take the chance , as historian research which dealt with this advice through the continuous period after the early Islam and Umayyad era

The Importance of Effort and its Impact in Building the Society in the Light of
the Holy Book and Sunna.
Thank for God and peace be upon Prophet Muhammad, His hose hold and
Companions.
This research is to refute a fault : that Islam as a religioncalls for laziness and
dependence and this in first, Second, to show the originality of the Islamic method in
building and construction.
This research Starts with an introduction in which I refer to the nature of the
Islamic method and its way of work in life: that it is a divine method that is achieved
by the effort of the people them selfves and not through a divine extraordinary power:
The research explains the shift in the peoples life who were addressed by this<

This research is an attempt 0f discovering an advice and mention kinds of politics  with administration sides through the Umayyad  era in the way of showing it which had directed to successors and princes in the state , whereas this subject did not take the chance , as historian research which dealt with this advice through the continuous period after the early Islam and Umayyad era