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

ان علاقة وسائل الإعلام بحل الصراعات وبناء السلام المجتمعي كأحد الموضوعات المهمة التي تربط بين مجالي العلاقات الدولية والدراسات الإعلامية. ويعود مصطلح صحافة السلام إلى السبعينيات من القرن العشرين حيث يقدم هذه المفهوم مدخلا جديدا للإعلاميين يمُكنهم من البحث في الأسباب البنائية والثقافية للصراع ومدى تأثيره على حياة المواطنين وتقديم المضمون الذي يعكس القواسم المشتركة بين كافة أطراف الصراع في مجتمع معين وطر

المقدمة

تعد السياحة احد مستلزمات الحضارة الحديثة لما تفرزه من آثار ايجابية ودور متميز في دعم الاقتصاد الوطني وتقليل نسبة البطالة وتنشيط الحركة التجارية بين البلدان، اذ لا يمكن ان نتصور وجود بلد متحضر بلا فنادق ولا سياحة وتقديم مختلف السلع والخدمات سياحية التي يمكن ان تسبع الحاجات والرغبات واذواق السياح من خلال  وجود منشآت سياحية تعكس النمط السياحي القائم على اختلاف انواعه

It is very well known in the planning publications that when creating spacing development to a region or sub-region, it can be able to make more than an alternative consisting with the strategic directions overtaken from the actual development of region and the situational and developmental objectives needed. However, the difficulty facing the situational planning is in selecting one of these alternatives to be the best in order to make a balanced situational re-structure, and achieving the economic, social and civil objectives. The developmental situation elements in the regions and governorates, including (Karbala) impose themselves as situational power which implies the process of re-structural arrangement where the situational develo

Judges perform many acts in the exercise of their function and issue many judicial rulings, judicial decisions, in addition to judicial orders; Accordingly, judicial decisions differ from judicial decisions, and both differ from judicial orders. Although judicial rulings and judicial orders are clear and their nature can be accurately identified, defining judicial decisions, especially those added by the legislator in the UAE under Federal Decree Law No. 15 of 2021, is not that easy. In the aforementioned decree-law, the Emirati legislator added the word (Decision) with each word (Ruling) in most of the legal texts subject to amendment under this decree.

Judicial decisions issued by judges during the exercise of their functions a

Through research it shows that the calculation has an effective role in the maintenance of Islamic law and save. And that the calculation religious function to attach religious matters and it closeness to God, whether calculated or assumed carried out by volunteers. And scientists from the description of the calculation as a social function to attach to morality and kinship and charity to the poor and the dissemination of science. By definition it shows that the injury will not be exposed only to the evils of any phenomenon that do not break and was checking to search for evil, but he must intervene if he saw visible in front of him. And that of the areas that could see the calculation are the field of information and educ

The organization is affected by and affects the attending environment. Whereas the accounting information system is one of the informational systems existing in any organization.

     The research partake capability of developing information system in economic units through design “A Integrated System of Accounting and Management Information “to enable using the relationships of an integrated from all subsystems in economic unit specially: Accounting Information System (AIS) and Management Information System (MIS).

     Also the research partake a set of basic requisites that will contribute in application An Integrated System of Accounting and Management Informat

Means the current research to study the organization formal and its role in demonstrating aesthetic values of the publications issued by the Telecommunications Company (Asia Cell) in Iraq, where is the organization the formal need for a mission to find the concepts and dimensions of the functional and expressive and aesthetic added to the impact of the actor in achieving the goals set for the publication.
The target is determined by the researcher to disclose the role of formal organization to show the aesthetic values of the publication to reach scientific results

Abstract

          The following research is marked by "social intelligence and its role in demonstration the potential abilities for individuals." The discussion dealt with the concepts of contemporary is very important because of their significant role in influencing the work of the Organization, as adopted link between the concepts of social intelligence and the potential role of the first to show the second .The research hypotheses tested in three health institutions in the city of Mosul, the research community is represented (Al-Salam Hospital and General Hospital and the son of ether), while the sample were the leaders of these institutio

Banking institutions are considered one of development foundations,and they also performe active role in supporting national economey and itsinstitutions. Banks became diversed in their activities that specialized Banksbecame one of the constituents of developing work in any activity, especiallyin investiment sector .In view of the importance of insurance sector and thenecessity of developing its divices and its working instituments, studyinginsurance Banking reality became a necessity, because insurance Companies inIraq are suffering of weakness in the level of insurance service, in addition tothe existence of a problem in the relationship between Banks network andinsurance industry.So this research aims to define insurance reality; the