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 .
This study aimed to IQ test standardization of Marten Lother Johan which used with childreen of the tow stage at primary schools who aged (7) years old in Baghdad (Resafaa and Kharh).
The importance of this study are :
1-The importance of childhood and its role to develop the personality.
2-The importance of this age as the child will exposure to different kind of official teaching .
3-The capability for early detection of special category for early intervention in order to provide the necessary care .
4-Using the current test could consider as a predictive tool to screen the intelligent children .
In order to achieve the study aim, the researcher had followed the
... Show Moreتشير الادبيات الى ان العنف قد رافق الانسان منذ بدء الخليقة حتى يومنا هذا، الا ان التطور العلمي والتكنلوجي والسرعة الفائقة في التغيير قد زاد من حجمه، وعدد مثيراته واختلفت نوعيته تبعاً لارتقاء الانسان ( العكيلي، 2000، ص91).
يتسم القرن الحادي والعشرين بظاهرة العنف بشكل عام، حيث لم تسلم منطقة منه، وهذا لا يمثل تهديداً لمنجزات الانسان المادية والاجتماعية فقط، ولكنه يمتد نحو الانسان ذاته. وسلوك الع
... Show MoreIsrael is one of the countries most interested in Iran's nuclear program file, and the progress of negotiations between Iran and the six countries and will end it, as well as the nature of the relationship between Iran and the United States of America. Is determined by the Israeli vision of the nature of Iran's nuclear program Iran's policy toward Israel orientations, which does not recognize the existence of Israel. Israel, therefore, one of the countries pushing to prevent Iran from acquiring nuclear technology. However, those Israeli efforts did not succeed in achieving its objectives, the United States of America and European countries is well aware of the risk of stenosis on Iran, as well as the risks and the consequences of militar
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جاء التقويم ليكون مكملا للعمليات التعليمية يساعد على الوقوف على نتائجها وسبل النهوض بها والوقوف على المعوقات التي تقف امام مسيرتها وقد عنيت عمليات التقويم باهتمام كبير من قبل القائمين على العمليات التعليمية اذ عقدت العديد من المؤتمرات والندوات واجريت العديد من الدراسات عالميا ومحليا من اجل الوقوف على هذه العملية المهمة الداعمة للتعليم والنهوض بمستويات المتعلمين ، ومن بي
... Show Moreالتطابق بين أجزاء الجملة في مسرحية الوصيفات لأنطونيو بويرو باييخو.
It is a realistic or fictional description of actions intended to entertain or educate the listener or reader. (Robert Louis Stevenson) One of the prominent pioneers of storytelling says: There are only three ways to write a story, the writer can take a plot and then make the characters fit it, or he can take a character and choose the events and situations that develop the plot. Plot is the design, logic or structure of a certain type of discourse that develops its units through a temporal sequence. And it gives the story
Abstract\
In this research, estimated the reliability of water system network in Baghdad was done. to assess its performance during a specific period. a fault tree through static and dynamic gates was belt and these gates represent logical relationships between the main events in the network and analyzed using dynamic Bayesian networks . As it has been applied Dynamic Bayesian networks estimate reliability by translating dynamic fault tree to Dynamic Bayesian networks and reliability of the system appreciated. As was the potential for the expense of each phase of the network for each gate . Because there are two parts to the Dynamic Bayesian networks and two part of gate (AND), which includes the three basic units of the
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This research investigates modern linguistics in terms of the “universality” concept, through which linguistics shifted its attention from the description of the phenomenon into finding an interpretation of it. Then it investigates what needs interpretation in the language