تنتاب العلاقةَ الأمريكية الإيرانية تجاذباتٌ ومشاحنات أدخلت العالم في حالة من الغموض السياسي، وجعلت بعض المراقبين والمحللين السياسيين لا يستبعدون توجيه الولايات المتحدة الأمريكية أو إسرائيل ضربة عسكرية لإيران، إذ يرى المدقق في واقع تلك العلاقة المضطربة: أن الأمور كلما بلغت حافة الهاوية عادت من جديد إلى ساحة الحوار والمفاوضات، ويبدو: أن الإستراتيجية الأمريكية التي يتبعها الرئيس (باراك أو

الأهمية :

التخطيط بالمعنى العام مارسته بعض الجماعات ، وكثير من الأفراد عبر العصور فهم حاولوا أو يحاولون التحكم في مستقبل حياتهم أو حياة أبنائهم ، وقد حدثنا التأريخ عن بعض التجارب لمواجهة الأزمات والكوارث التي هددت بعض الشعوب ، ولعل قضية سيدنا يوسف عليه السلام وهي تشير الى خطته لمواجهة المجاعة المنتظرة ، ومقوماتها حسن التخزين وضبط الأستهلاك وفترتها الزمنية ، فضلاً عن أمثلة تاريخية لموا

Summary:
We are aware that we cannot reach a correct level of understanding of the Arabic language without using the Quran as our main source in our research. Since the word of the Quran that put an end to all words which kneeled before it all the phrases that lead to the showcasing of the Arabic language in its best self.
Arab scientist realized this truth and gave all their attention to the singular and created from it an important subject for their research in the origins of the language and the science behind. Thus, since they dealt with the structure and studied the significance of the context through the use of vocabulary. Therefore, researching Islamic words or the “surat” mentioned in the Qur’an was necessar

 Prophecy, the Jews had another concept, does not limit to choosen from God, but expands to include all of the claims to prophethood of priests and magicians and liars, The word prophet in the eyes of the Jews view has abroad meaning, That included the prophets who were chosen by God to his message, in order to repair case Also those, who were of magicians, astrologer & hypocrites

  The historical documentation of the architectural archeology has a fundamental and great importance in evaluating the architectural product that has suffered from neglect

     The study aims at showing the role of tax audit in Impact the quality of tax statements. Tax audit is one of the most important means used by tax management to identify taxable revenues in a just, fair manner. The quality of statements relies on the extent to which the information provided by taxpayers is true and accurate. Tax audit works is compatible with the strategy of increasing tax adherence and detecting non-adherence cases and penalizing those who commit such violations. The study reached a number of results and conclusions. One of the most important results is that tax audit helps improve the information content of the taxpayers tax statements. This leads to recalculating taxable incomes and re-fixing t

The research aim is to identify the concept of fair value and its measurement approaches, shed light on the concept of fraud and its forms, motives, as well as how to identify fraud under the fair value method.

I have been using the program package SSPS statistical in the calculation of the research variables, and the research sample was a group of university professors and auditors working in the federal board of Supreme Audit. 

 The researcher has reached some conclusions, the most important; the lack of conclusive evidence about management's intent in adopting the use of fair value raises several doubts about the credibility of the statements prepared in under the fa

Since the property in Islam is based on the principle of succession , "which made ​​you Khalaúv land and raise yourselves above some degree of Iblukm with Atakm The Lord of the fast punishment and it is Forgiving, Merciful " [cattle : 165 ] and human only Mstkhalaf where " God promised you who believe and do good deeds for Istkhalvenhm Normans in the ground as those before them " [Nur : 55 ] , considering that King God alone any talk about having ownership in Islam in the contemporary sense of ownership , containing three rights are:

1- right to dispose of the right of usufruct tenure

2-The concept is ambiguous as long as that man Mstkhalaf does not have the right to dispose

The architecture of the richly decorated mosques demonstrated that the Islamic culture is one of the most significant and greatest civilizations in the history of humanity. The plant decorative units are one of the key areas in which the Muslim artist excelled. As a result, he created various plant forms that he took from nature, which led him to invent the arabesque art consisting of plant motifs with curved and rounded lines or wrapped between them. These shapes with curved borders include leaves, twigs, and flowers. Buildings and artefacts from the nineteenth century AD have this shape. they achieved their objectives during the twelfth and thirteenth centuries. There was another kind of vegetable decorative unit, made up of stems and