This research aims to show the most important approaches applicable in forming the accounting standards , the importance approaches used to formulate local accounting standards & the need to cancel or develop the unified accounting system in Iraq besides activate the local auditing & accounting standards council to issue accounting standards able to save the relevance & Reliable accounting information that serve the decisions of stockholders and others of stakeholders in the incorporate companies , especially the companies listed in the Iraq securities exchange , So this study based partially on analyzing the questionnaire form which has been designed to inquiry the specialists and experts opinion about the accounting standards importance and the need to activate the accounting course in Iraq as to be comply with the new environmental changes from another hand , In addition to determine the specific bodies responsibility in this field , Such as auditing & Accounting standards council as well as Iraqi securities exchange & the commission supervised on , the study has reached to several conclusions & conclusions .
That the electronic payments system plays an important role in the effectiveness of commercial banks by attracting domestic or foreign investors, especially in the banking sector , It must keep abreast of global developments and technology in the field of banking that lead to the effectiveness of the bank by providing modern banking services and good customer service that improves the reputation of the bank, as well as develop its activities and promotes economic development at the country level , The technological progress of the bank will increase the speed of conducting banking operations, accuracy and safer , here should be laws and regulations related to electronic payment systems keep pace with the la
... Show Moreحروف الجر هي حروف إضافة وروابط تدخل على الأسماء فقط ،فهي من علاماته فتعطيه حكم الجر؛ وبدخولها على الأسماء تجمع معانٍ للكلمات المتفرقة والمتناثرة في جمل متناسقة مفهومة في ذهن القارئ والمتلقي وتوصل معاني الافعال إلى الأسماء التي لا تستطيع الوصول إلى مفاعيلها، وهذا يدل على أن حروف الجر حروف عاملة وإن كان بعضها يأتي زائداً ،ولكل حرف من هذه الحروف معانٍ ودلالات قد تنفرد بها أو تشترك مع الحروف الأُخر فتضفي هذا الم
... Show MoreThe early childhood is a dangerous period for the development of children
in their present and future life . It is important to design programs for the preschool
period .
These programs are relatd to the childs Personality and its integration .
The most effective stories and attractive programs for the child is the objective
stories which can develop his self-canfidence . Therefore the kindergarten
should participate in developing the childs personality and experience
because it is the most effective institute in the childs life .
The present study aims at finding out the effect of the narrative program in
the kindergartens . This has been done by investigating the truth of a number
of hypotheses to measure
Praise be to God, who is by His Power, righteous is done, and by His help to slaves who He likes, and God bless our Prophet Muhammad envoy mercy to the worlds, and upon his family and the good mates until Doomsday.After:
The fact that cursing is the far distance and expulsion from the mercy of God, curse has been proven by him - peace be upon him - for the many varieties in the Sunnah, with indication of a permit cursing the insurgents from the people of Qibla, either saying - peace be upon him -: (the believer never be as a curser ...), what is meant by those who do not deserve damnation of those not cursed God and His Messenger, and for this we must remove words cursing from the Dictionary of our words following the examp
... Show MoreÖnsöz
Ali Şir Nevai’nin vücuda getirdiği edebi Çağatayca, edebi ve canlı bazı Türk şivelerinin işlenmesinden ve kaynaşmasından hasıl olmuştur. Bu gün bu dilin
fonetik bünyesi hakkında, en çok bilgi veren, yine Nevai’nin kendisidir. Onun―Muhakeemet-ül-luğateyn‖ adlı eseri, bu bakımından büyük bir değer taşımaktadır.Bu eserinde Nevai, bir taraftan Türk dilinin Farsçaya üstünlüğünü ispata kalkışken, bir taraftan da kendi Türkçesinin fonetik ve morfolojik özelliklerini belirtmiştir. O, Arab imlası kaidesi üzerine ayni şekilde yazılarak, semantik yönden başka başka manalarda kullanılan kelimeleri sıralarken, açık bir surette, edebi Çağataya şivesinin fonetik bünyesini d
This search in the virtues of the daughter of the Prophet Muhammad, to read on their boards want to recount loving and faithful), as stated in the introduction to the author, Abdullah Bin Ibrahim Al-Mirghani (D. 1207 H.) to give reasons in writing the manuscript, which was of an introduction and three chapters and a conclusion was the first in the door thanks to the great lady and on her birthday and her marriage and her death and subsequent events and the third in her them prayers and then the finale which was in love with the Prophet and calling for God to pardon and forgiveness and a good end. I was interested in this manuscript by Mirghani, Hadith and all accounts in reference to the virtues of the great lady to examine a manuscript
... Show More
The sultans of the Mamluk state, since the establishment of their state in the year AD, were keen to bring scholars closer to them, and entrusted the vra in the state. ; This is because of their confidence in
يرمي البحث الحالي الى تقويم أداء طالبات الصف الاول متوسط في مهارات القراءة الجهرية ، وذلك من خلال الاجابة عن هدفي البحث : 1- ما مستوى أداء طالبات الصف الأول المتوسط في كل مهارة من مهارات القراءة الجهرية ؟ 2- ما مستوى الأداء العام لطالبات الصف الأول المتوسط في القراءة الجهرية ؟ يقتصر البحث الحالي على: 1- مهارات القراءة الجهرية 2- عينة من مدارس البنات الن
تشهد الساحة الاعلامية في وقتنا الحاضر تطورات سريعة وبشكل متزايد سواء في طريقة صناعة الرسالة الاعلامية او اسلوب تقديمها وعرضها ،وفي ظل تعدد وتنوع وسائل الاعلام الجديد والزخم الاعلامي الذي يتعرض له المستخدم فيجد نفسه وسط كم هائل من الاخبار متعددة المصادر والاشكال ، فكيف له ان يميز بين المعلومة الصادقة والزائفة ؟ ومادرجة ثقته بتلك المعلومات والمواقع الالكترونية ؟ ويهدف البحث الى الكشف عن مدى توفر عناصر صناعة
... Show More