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.
The family is considered one of the most important social institutions which has a
strong and clear effect on the child in forming his personality through the process
of social upbringing which works on transforming the child from a merely
biological being into an individual who has customs and traditions and the behavior
of the group to which he belongs, and till now there is no social organization or
institution that can do this process not even in partial way like the family
.Therefore depriving the child of his parents leads to depriving him of the normal
chances of growth which relate to his age stage and thus this shortcoming is hard to
treat and based on the preceding the current research aimed at the follo
The process of doing many kinds of industries , crafts , professions around Islamic Arabian State , they enable us to say that Arab Muslims over their homelands had been occupied various types of crafts and manufacturing before emergence Islam . Moreover Islam encouraged to work within manufacture field . And These matters were clarified through verses of the Holy Qur’an and honored prophetic guidance ( Sunna ) . Whereas Arab Muslims applied principle “ Free of Business “ . They admitted to different social groups such as pact – fellows people to profession or craft which they desire to work . We have to not forget that Arab Muslims had broken all restraints and shackles which had restricted the worker bef
... Show Moreكانت االمثمة ومازالت الػسيمة الػحيجة واالىع في ايزاح القػاعج الشحػية قجيسا وحجيثا ، فالسثال ىػ الصخيقة التي بػاسصتيا يفيع الستعمع ما يخيج ان يػصمو السعمع ، فالذخح الكثيخ والدخد ال يػصل الى بيان القاعجة مالع يعدز باالمثمة . وليحا فان اختيار السثال السشاسب في السكان السشاسب ال يتع بصخيقة عذػائية اذا يشبغي ان يكػن السثال ذا معاييخ ومػاصفات تشاسب السقام الحي قيمت فيو . مغ ىشا جاء ىحا البحث ليبيغ ما السػاصفات الت
... Show MoreIn the second millennium BC, the international community change at the ancient Near East, There has been a significant developments with the appearance of five kingdoms (Babylon, Assyria, Mitanni, Egypt, and Hatti) called themselves the (Great Powers) and their kings named (Great King), and Correspondence among themselves on behalf of (the brothers), to differentiate themselves from the small kingdoms Minor of them.
The literature in general, such as the spanish literature as british literature presence lot of literary figures giant that managed its continuing work that leaves lasting impression and clear in all fields of literary world throughout history, among these writers giants can remind great writer spanish (Miguel de Cervantes) and the great british writer (William Shakespeare), this study is about them.
We can say that there are a lot of studies , works and gossip , whether literary or non- literary show how the close relationship that bound both Cervantes and William Shakespeare, although they did not meet personally never, it was not able to critics that the sweep of the differences and similarities that was between the two, becau
... Show Moreدور المراكز البحثية في الحياة السياسية وصنع القرار السياسي الخارجي الامريكي
أولاً : مشكلة البحث :
أن مشكلة البحث تتمثل بوجود حاجة لتحسين الطرائق والأساليب المتبعة في التدريس ولذلك اتجهت البحوث في مجال التربية وعلم النفس إلى تحديد طرائق التدريس المناسبة لتطوير التفكير.
ومن هذه الأساليب الحديثة العصف الذهني بوصفها من اكثر الطرق التي قد تؤدي إلى تحفيز الطلبة وأثاره القدرات الإبداعية لديهم في حقول التربية والتعليم وا
... Show Moreتعد ظاهرة الإتجار بالنساء جريمة من الجرائم ضد الأنسانية لما تنطوي على عدوان صريح وواضح على القيم الأنسانية والجماعات البشرية اذ تجعل من النساء سلعة رخيصة ومحلا للعرض والطلب، يمكن تداولها واستغلالها بالوسائل كافة غير المشروعة، فعلى سبيل المثال ان الاتجار بالنساء والأطفال لأغراض الدعارة والاستغلال الجنسي وبيع الأعضاء البشرية والزواج القسري والاستغلال السيء للمهاجرين بصفة غير شرعية، كلها تعد جانباً من جوان
... Show MoreHuman Rights The word of graduation in the Arabic language to many meanings may be the most appropriate of what Al-Ragheb Al-Isfahani said in the right: is the coming of the thing from saying or doing at the time it must and in the form that must be, so the term human rights includes the following:First: A party has the right and another duty to.