The research aims to assess the local accounting procedures related in one of developments that have taken place, and largely on the structure of the Iraqi economic activity. But a partnership between the (public and private sector), or one of the types of joint arrangements, and through the use of the analytical method and extrapolate the reality of the accounting treatments in Company research sample. Research found to a number of conclusions that the unified accounting system applied in the economic units that deal with contracting joint arrangements formula suffers from obvious shortcomings, and reflected the common arrangements suffer from obvious shortcomings. and reflected on the quality of financial reporting, and the urgent need to adopt standards financial reporting (IFRS11)), to contribute to the promotion decisions related to joint arrangements as well as assessing the result of entering into such projects.
السخرية والمفارقة في شعر احمد مطر
Agriculture is one of the important job in the human life. Since the first beginning of humanity life, agriculture was the basis property in order to get individual foods. The Holy Quran and Hadith were supplied agriculture and all Muslims were followed this field especially after Islamic state expansion and its possessive many lands which developed directly our Islamic civilization.
The physician's commitment to medical insight is affected by several factors that vary from patient to patient in terms of the nature of the disease, the severity of the disease, the age of the patient, and the purpose of undergoing medical intervention. There are circumstances surrounding patients that require the physician to reduce the insight towards them, by concealing medical information. The physician must firmly commit to expanding the scope of his vision to a wider extent than in normal medical work. Therefore, we will discuss in this regard the cases in which medical explanation is reduced and the cases that require confirmation in the following order.
Convert is one of the Islamic manuscript that contains an important data as the finishing date of copy , the place of copy ,the name of the copy in addition to mention converting of many data about schools,and holy places. Many copiers tried to record historical data that can not be found in other places.
نماد گرایی وجانوران در منطق الطیر
The writings of famous French novelist Antoine de Saint- Exupery being describes his life and his career as a pilot. That's where aviation and modern means of transport at the beginning of the twentieth century. It is also through his writings that tainted documentary chronicled the history of occupied France by the Germans in World War II. Has contributed to the publication of documents and real events and attended by military missions. However, before he died, wrote us a novel immortal "The Little Prince ", which is quite different from previous writings in terms of dependence entirely on the imagination. And are almost close to science fiction to fact that the hero falls to the ground in a vague, of a small asteroid. We are tryi
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עיון זה מטפל ביסוד עיקרי במבנה השירי, כלומר הצורה השירית, המהווה את היסוד הבולט והחשוב ביותר
בשירה, אין שיר בעל ערך אמנותי שלא מכיל צורה שירית יפה.
העיון הזה כולל מבוא על הצורה השירית , בו הצגנו דעות של מבקרים ערביים ומערביים בולטים ביחס הנושא ,
למען הגשת צורה מפורשת להבנת מבנה הצורה השירית . סקרנו את היסודות העיקריים שנשענה עליהם
הצורה השירית ומהן: הדמיון, הדמוי, מטאפורה, סמל, סיפקנו הסבר מפורט על
الحركات والحروف تؤلفان نظام الكلمة في اللغة العربية