Abstract
The study which carried( The important political development in
democracy Congo).initially deals with The important political events in African
country democracy Congo which know tow political period , and this study
divided tow chapter to expend these periods , the first chapter subject was the
period of mobotow 1965- 1997 . while the second chapter subject was abo

democracy Congo under the rule of loran cabeela who's comes to the rules of
the African country after he lead military movement agents' mobotow .
but the study have aconcluded that the political development in
democracy Congo happened because of the foreigner role , this role keep the
authority of mobotow and in the end let him down

The phenomenon of Masculine and feminine is one of the important grammatical studies because of their influence on the sentence structure, words come either masculine and feminine type when using one of them in place of the other , this displacement might cause distribution in the sentence itself because,

That the building of the national economy depends on the extent of the possibility of transition from the rent economy seeking to increase GDP (GDP1), and the tendency to manage projects with external sources of funding, or allow projects with foreign capital is a necessity. The strategic challenges faced by the economy in countries that have experience in investment projects have faced several factors internal and external for a period of time and not a few and the pressures and difficulties and failures have affected in one way or another on the development work in that country. On this basis, the stakeholders have a role to pay attention to the issue of the feasibility of the pattern of foreign investment in the investment environment

Management is considered as most important resource of the society ones in modern era and an exchange
point in societies’ lives in order to achieve its goals and wishes. So far, management behinds the new
electronic society has become different in shape and nature due to the force of the nature of information
technology that shapes the relationships between the world’s individuals at the national level but it goes
beyond the international ones. The study aims at identifying the impact of the electronic management’s
components upon the improvement of the quality of nursing care in Baghdad’s hospitals. The descriptive
design, with a sample-survey approach, is used as appropriate ones for the field study of social

Marketing plays a role in the transfer of consumer desires through research, studies and satisfy the needs process, and with the technical development has evolved and marketing departments in the world of commerce has made great strides since the expansion of the trade deal, especially in light of spread of the Internet and the culture of use where he became a lot as individuals or institutions are dealings via electronic shopping . In all cases, we find that the consumer is important party, and that the legal rules did not leave the shopping process or contracting E without protection and I've dealt with so many studies through the civil protection for the consumer in electronic contracts legally with an analytical study of the

Abstract:

The aim of the research is to demonstrate the impact of the professional specialization of the audit companies in the detection of fraud in the financial statements of the economic units listed in the Iraqi market for securities for the period 2014-2015 through the application of the model (Carcello) to test the hypothesis of research on the impact of professional specialization of audit companies in the detection of fraud in lists The effect of the variables was revealed through the use of statistical models of logistic regression model and correlation coefficient. After testing the hypotheses of the research, a number of conclusions were reached. The most important was the existence of a signi

          The research aims to determine the impact of Human Resources Accounting (HRA) on employee’s performance. The research’s problem was embodied in the lack of interest in HRA, which was reflected on the performance of employees in the Ministry of Education; the research adopted the descriptive-analytical approach, and the research community included the directors of departments and people at the headquarters of the Ministry of Education. The sample size was (224) individuals from the total community of 533. The questionnaire was adopted as the main tool for collecting data and information, as well as the interviews that were conducted by the researcher. In order to analyze t

The banks mobilize savings and channel them to the economy, whether commercial or Islamic banks and thus both contribute to increasing financial depth, the objective of this paper is to measure the contribution of the Islamic banks in increase financial depth in Iraq, and compared the role played by private commercial banks in contributing to increasing financial depth in Iraq. The paper has been applying the most used indicators of financial depth that used widely in the literatures, especially those applicable with the Iraqi economy.

The paper found via using the Autoregressive Distributed Lag Model (ARDL) that Islamic banks did not contribute to increasing financial depth in Iraq, as well as for the p

The Study aims to show the role of Flexible Budget in planning and control The Factory over head.

The study consists four reaserchs the First introduction for the role of Budget in planning and control The second definition Flexible Badget the Third Factory overhed cost variances Analysis The four conclusions and recommendations.

The factory overhead cost represents great ratio from product cost so the management must planning and control on cost Through the year by the Budget of factory over head in the beginning of the year and determind overhead rater.

من الضروري اجراء تحليل الحساسية للمشاريع الاستثمارية التي يتبناها القطاع  العام أو الخاص وذلك لسببين ، الاول هو تضمين عامل المخاطرة واللاتاكد عند تقييم المشروع من الناحية الاقتصادية ، حيث لابد من يكون نسبة مخاطرة وعدم تاكد عند تقييم أي مشروع لمجابهة احداث المستقبل الغير متوقعة ، الثاني المنافسة الشديدة بين المنتجات المحلية والمستوردة  ، حيث ان تحليل الحساسية يعطينا صورة عن مدى حساسية القيمة الحالية