That the government sector takes a big place in the countries and represents a significant role in the face of challenges and adaptation to the important and necessary changes that occur today, including the use of electronic. The electronic computer is a requirement of modern technology in various fields of science, including accounting, Because it derives its entity and content from the spirit of society and its mentality in all its branches, especially the subject of the research system of government accounting Because of its impact on the planning and financial implementation, especially in the preparation and implementation of the State budget, along with expenditure and revenue. Addressing tells us that the first of the search of the subject of the study of contemporary Governmental Accounting Concept, And most important functions and characteristics. The tells us that included the concept of the electronic government elements and their impact on the development of the organizations, the third tells us that the applied aspects and test the hypothesis Search. The research found that electronic systems had an expected impact on the pillars of the government accounting information system; this is necessary requirement to build a framework that corresponds to that system. The research recommended that the government accountant should be qualified to support theoretical advocacy and the practical need to move towards an electronic government accounting information system.
Studying translation as academic article has cultural motive side by side academic aim to establish a professional generation that have the ability to serve labor market .
And because translation is important in many sectors in the society such as technology, science, popular institutions, tourism and political and legal relations between countries.
Our investigation concentrate on the articles of translation teaching in fourth class/ Spanish Department/ College of Languages/ Baghdad University for five years in order to evaluate the level of utility of creating translators and interpreters after graduation .
From 2009 until 2014 we saw continuous yearly exchanging in teaching articles by many professors with diff
... Show MoreTransportation network could be considered as a function of the developmental level of the Iraq, that it is representing the sensitive nerve of the economic activity and the corner stone for the implementation of development plans and developing the spatial structure.
The main theme of this search is to show the characteristics of the regional transportation network in Iraq and to determine the most important effective spatial characteristics and the dimension of that effect negatively or positively. Further this search tries to draw an imagination for the connection between network as a spatial phenomenon and the surrounded natural and human variables within the spatial structure. This search aiming also to determine the nat
(لا مجتمــــع الا وبـــــه قـــــانو ن ) مقولـــــه اطلقهـــــا فقیـــــه رومـــــا القدیمـــــة ( شیشـرون ) فالقـانون لـیس ولیـد الیـوم وانمـا منـذ بـدء الخلیقـة بـدأت حاجـة الانسـان الـى قواعـد سـلوكیه یـنظم بهـا حیاتـه ویـرى بهـا حـدود حریتـه بحیـث لاتتجـاوز هـذه الحریة الى حدود حریة الاخرین٠واذا كانـــت المؤسســـیة ودولـــة القـــانون مـــن اهـــم معـــاییر الانتمـــاء الـــى العصر الحـدیث یـأت الخ
... Show More That it is essential to be for us to recognize is that the phenomenon of poverty are addressed most of the doors of Arab countries in general and Iraq in particular, with the contrast between Qatar and another, and that the deteriorating situation of developing countries it is clear that poor people are victims of exploitation and inequality.
That dealing with the phenomenon of poverty should be more present in mind, especially since the Arab world that enters the era of so-called globalization, as more people poor, and the increase of the utilization of materials Arab interests abroad under the competition is unequal and the impoverishment of deliberate environmental and resource Arab
ABSTRACT
The Iraqi Government had used all Possible methods of financing the fiscal deficit according to the economic and Political Circumstances at the time. It had borrowed from abroad during the 1980s. Those methods of borrowing led to negative impacts on the Iraqi economy such as increased external dept burden, higher inflation rate, negative interest rate and accumulation of domestic debt.
The "Financial Management and Public Debt" law no 95/ 2004 made a great change in those methods of Financing fiscal deficit in Iraq. Before 2004, the deficit was financed by issuing Treasury Bills and selling them to the Central Bank of Iraq with a prefixed interest rate. Thus, i
... Show More
ويُعدَّ التعليم الجامعي احد أهم العناصر في تطور المجتمع وسبب مهم في رفع مستوى المجتمع من جميع النواحي الثقافية، والفكرية ، والاجتماعية، والاقتصادية العلمية، ويعدّ التعليم الجامعي من وسائل التنمية والمهارات وبناء وإعداد القدرات المادية والبشرية التي تحتاجها القطاعات كافة، ومواكبة التطور العلمي والتكنولوجي؛ ان الهدف الاساس من التعليم الجامعي هو تخريج...
This study aims to identify the role of electronic management in simplifying the work procedures at Imam Muhammad bin Saud Islamic University. The study was based on the random sample of (366) individuals. The data were collected through interviews and questionnaire. The statistical tests were applied according to the data and the study hypotheses: Cronbach’s Alpha, mean, standard deviation, Z test, ANOVA. The study concluded numbers of results: Imam Muhammad bin Saud Islamic University applies electronic management in its administrative processes (planning, organizing, directing, controlling) to a very high level. There are substantial differences in the views of the sample me
... Show More
Suggestion Plan for the Reclassification of U.N Publications in Central Library
With today's rapid and full of dangers the world banking sector is one of the most vital sectors at risk, and on the supervisory bodies responsible for monitoring the work of banks to take an active role in influencing the banks and put on the right track and is compatible with internationally approved curriculum. The lie of the research problem in the weak supervisory role of the Central Bank for banks in general and private banks in particular, limited the process of performance audit carried out by the Federal Office of Financial Supervision in auditing oversight role of the Central Bank control over the banks, according to the methods of performance audit followed by the upper bodies of financial control and accounting, And it was ba
... Show MoreAbstract:
Rabi’a tribe lived on the land of Euphrates since the first century of the
Christ. Then that land becomes her homeland. The Persians tried many times
to drive her away from that land, but with out result.
In the course of time Rabi’a become more knowledgeable of Persia.
This tribe proved her love and sanctification to the land of Euphrates, in the
battle of Dhyqar.
Rabi’a converted to Islam quickly and helped the Muslims to conquer
Iraq with a big number of fighters in many battles like al- Qadisyyah. That
influenced the anger of Mudriat Arab tribes who were their old enemies.
Mudriat tribes did their efforts to reduce the importance of Rabi’a because of
some its branches were among of t