تعد المحاسبة بشكل عام علماً لكنها ليست من العلوم الصرفة وإنما من العلوم الإجتماعية مما يتطلب للتعامل مع المواضيع المحاسبية الأخذ بنظر الاعتبار الأشخاص المعنيين بالموضوع سواء كانوا المعدين للمخرجات المحاسبية أي المحاسبين، أو الاطراف ذوي المصالح المعنيين والمستفيدين من هذه المخرجات أي المستخدمين، ويعد المحاسب جزءاً من العملية الاجرائية نفسها وبهذا يكون دوره مزدوجاً يجمع بين كونه القائم بالبحث والقي

This research shows the problem of the economic development of underdeveloped countries in an unconventional way, as these papers explain the problems of the economic development. This research not only reviews the problems, but it illustrates them in a philosophical way, basis of the data of modernity, this mean it is a process of connecting between the absence of the modernity values and the failure of development in underdeveloped countries. The Search follows the descriptive approach to get to the goal of search by four main axes. The first axis includes clarifying  modernity and its principles, the second axis includes clarifying the economic development , the third axis includes the features of the mod

اجري هذا البحث للتعرف على "اثر استخدام طريقة الاكتشاف في تحصيل تلميذات الصف السادس الابتدائي وتنمية المهارات الاجتماعية لديهن في مادة التاريخ" ،واقتصرت عينة البحث الحالي على تلميذات الصف السادس الابتدائي في مدرسة زيد بن ثابت  للبنات في مدينة الموصل حيث تكونت عينة البحث من (60)تلميذة  تم توزيعهم بشكل متساو الى مجموعتين احداهما تجريبية تدرس باستخدام طريقة الاكتشاف وعددها (30) تلميذة  في حين درست المجموع

The aim of this research is to find out the impact of cognitive incompatibility schemes on the development of creative thinking skills among first grade students.
To prove the objective of the research, the researcher put the following hypothesis:
There is no statistically significant difference at the level of (0.05) between the average score of the experimental group who study the history of ancient civilizations according to the patterns of cognitive conflict and the average grades of the control group students who study the same subject in the usual way in the test of post-creative thinking skill

The current research aims to assess the Brief Book of the Modern and Contemporary History of Asia from the perspective of the students in the Department of History, University of Baghdad. The study is carried out in Iraq and the research group has included students of the Department of History in the College of Education--Ibn Rushd and the College of Education for Women- University of Baghdad. The chosen sample of the assigned research consisted of (72) students from third stage in the Department of History, which equals (0.38%) of the total group members amounted (188) female and male students representing (40) students from the College of Education--Ibn Rushd, and 32 students from

The current research aims to know on influence strategy (thinking – pairing – sharing) in learning subject of Islamic civilization of Arab and keep it for students 4th class / literary in order to aim of research , the researcher takes measures of experimental method which included selection of experimental designing with partial adjustment in two groups (experimental and controlling) . Experimental group studies according to strategy (thinking – pairing – sharing) , while controlling group studies according to normal way , the researcher choose Zari secondary school for boys in Baghdad intently to run experiment within it. Sample of studying consist of from (64) students , by (32) student in experimental group and (32) students

Research problem: the problem of the current research can determine the dimensions of answering the following question - What is the impact of the use strategy summaries tribal collection and retention in the second grade students in the middle of history?
The importance of research: In order to achieve the desired education and access to educational goals required, and to address all the challenges facing the educational process, so you may need to use methods and different educational methods in the teaching of social history, particularly, of those methods and modalities to adopt strategies tribal in teaching, has chosen researcher summaries tribal style, which is one of the strategies of goo

Perceptions of deity have practical effects in a person’s life, especially in his attitudes toward natural things since nature was created, in which man has treated it as something sacred. The Greek philosophers before Plato and Aristotle did not find in them the idea of divinity clear. Rather, they all searched for the first substance or the first cause of existence, and then gave it all the attributes of God from eternity and eternity, and considered it a first reason without which the universe would not have existed. knowledg

ملخص البحث تناول البحث دراسة أحد أعمدة فقهاء العالم الإسلامي من حيث العموم والمذهب الحنفي بشكل خاص الإمام محمد بن الحسن الشيباني (رحمه الله تعالى) صاحب أبي حنيفة وفقيه العراق وبعض أحكامه الفقهية المتعلقة بالزروع، ولا يخفى اهتمامه الكبير وباعه الطويل في هذا الجانب، وحرص في الغالب على ذكر وجوه الترجيح، وأسباب الاختيار، واعتمد في ذلك على قواعد وضوابط تؤيد ما يرجحه أو يختاره، مع صياغة ذلك كله بأسلوب علمي رصين، ق

Abstract:
This research to monitor the features of the historical method in the
thought of a linguistic scientist is known (ibin genieD. 392 AH by offering a
range of grammatical rules presented in his book (the properties and the
nature of their treatment on the basis of the historical method in accordance
with These are an important milestone in facilitating the grammatical rules and
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