This research concerns the fact of the school garden and how can we tackle this issue. The research starts with a question forwarded to those who are interested in the ministry of education matters; the question is that how is the extent of interest in the school garden project? And how it is activated in the Iraqi Educational Institution program? In addition, the analysis reveals the importance of the school garden since we, as teachers and students, suffer from seeing the view of the trashes, the wastes of school furniture, the stinking water and the weeds and how it is accumulated in the back yard of the school. To add fuel to the fire, the increase in number of the students; year after year. This increase leads to adding more classes

دور مؤسسات التعليم العالي في تعزيز قيم المواطنة في المجتمع العراقي

The media plays an important role in a number of functions performed by them. Press is one of those media which had and still have a clear role in addressing the various issues, topics, and events. Journalism is no longer as expressed by owners of the liberal theory – it seeks to raise the instincts – but it began to excite the minds of readers to meet their needs. At the same time, it does not neglect the search for the truth and work to deliver it to readers. Some have identified a set of tasks carried out by the press including the interest in public affairs, the needs of the community, work to provide happiness, what is beneficial and useful and combat the negative phenomenon and to address the deviations facing society. The comi

يبخث البحث في عملية انهاء وتصفية الوجود المالي للشركة ودور المصفي في انهاءه واعطاء كل ذي حق حقه

ينطبق مصطلح الفاعلين من غير الدول على جميع القوى أو المنظمات أو الجهات التي لا تؤسسها الدولة ولا تكون طرفاً فيها، ولها هويتها الخاصة، وتتمتع بإستقلال تام عن تمويل ومراقبة الحكومات، وتمتلك مواردها الخاصة التي تضمن لها تحقيق أهدافها في البيئة التي تنشط فيها. إن الفواعل من غير الدول بوصفها كيانات إجتماعية أو إقتصادية غير حكومية ، قد جاءت نتيجة التحول الحاصل في بنية النظام الدولي والسياسة الدولية بإتجاه النظام

Faced economic units face the option of restoring the capital budget annually, and the information provided for the preparation of these budgets, including financial and non-financial aspects have an important impact in the numbers of these budgets, and these units differ in the ability of their own accounting systems to maintain this information. The aim of this research is to investigate the volume of accounting information that is relied on and the reasons for the differences between one unit and another in the various economic sectors in the Iraqi environment.

The most important results of the research is the weakness of the adoption of decision makers in the Iraqi environment and lack of sufficient attention in the decision-

تتسارع التحولات السياسية في العصر الحديث، وتتزايد التحديات التي تواجه المجتمعات، حيث يظهر التطرف كظاهرة تهدد أمن الدول واستقرارها، وتعد الإصلاحات السياسية خطوة حيوية نحو تحقيق تنمية مستدامة وتحقيق التوازن في المجتمعات. أذ يهدف هذا البحث إلى استكشاف وتحليل دور الأصلاح السياسي كآلية فعالة في مكافحة ظاهرة التطرف. وطالما أن الدول في المنطقة العربية تعاني من التسلط والأستبداد وغياب دور المؤسسات السياسية الفعل

« The emergence of satellite channels has led to fundamental changes in the supposed role of television, making it a center of culture and an important tributary to social upbringing and influencing the attitudes and values of individuals and in making public opinion regarding various issues, some television programs target ordinary people at home by virtue of the nature of their subjects, where there is a large audience of viewers, who consume and absorb what is offered to them from the cultural production of those satellite channels that play with the aspirations of groups of society to find metaphysical or magic solutions to their social problems or psychological delusions. The media, through its various messages, contributes to brin

:  The objective of this research is to demonstrate the possibility of applying the principles of corporate governance in the General Authority for taxes, as the goal to identify the basic requirements for the application of the principles of corporate governance in the GCT with an indication of the role of governance in improving the strategic performance of tax administration. The research was based in part applied to the analysis of the results form questionnaire designed to achieve the goal of the research .                           

 This study seeks to highlights on the behavioral approach in organization theory as modern and effective entrance in constructing this theory and reflection extent on the behavior of both the product and the information user (accountant and financial information).

 The study also focus on behavioral approach role in consolidating accounting concepts through making harmony between them so that the accountant can influence the user behavior with the concepts and principles of accounting in an effort to provide quality characteristic of accounting information produced by him in consistent with his behavior and information user and its impact on the decision making process by the latter.