My research tagged [the lights of the statement in the first part of the Koran] came to show that the dear book was developed according to a precise linguistic system is not increased by a word or letter or movement - Aldmh and Kira and the hole - and does not lack anything of it except with the wisdom required by the meanings of the Koranic text or Sura generally . The Koran does not come falsehood from his hands or from behind it is infallible and preserved; because it was revealed by the sage Hamid Hamid ﭽﮗ ﮘ ﮙ ﮚ ﮛ ﮜ ﮝ ﮞ ﭼ [stone]. The Qur'an is safe from any verbal or moral dominance and dominates all the heavenly books and exists at any time and place that speaks the truth ﭽ ﯛ ﯜ ﯝ ﯞ ﯟ ﯹ ﯺﭼ [The

The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th

The ability of insurance companies to achieve goals depends on their ability to meet customers' requirements, and this requires them to identify target markets and respond to needs and wishes of the markets, the skill is to convince the company to operate what is in the interest of the customer if he is convinced the customer service provided to him, he would repeat to deal with, and where the cost of maintaining existing customers is less than the cost of attracting new customers, the insurance companies that is working hard to maintain their customers, the more customer satisfaction with the services provided has increased loyalty and weakened the ability of competitors lured.

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This research began by explaining its variables and dimensions especially the digital gap, which the authors explained it elaborately beginning with the concept, the reasons blind its emergence of its measurement, and how to treat it. The authors supposed the potentiality of relying on enforcing knowledge in general and the groups suffer from this gap in particular, especially the targeted knowledge to treat its subject.

As enforcing knowledge usually depends on some strategies or choices of organizational orientation among them is learning and training from one side, and communication, as an indicating factor for organizational effectiveness as the authors refer from the other side.

Evaluation of “Holy Quran & Islamic Education” Curriculum for Second Intermediate Stage from Perspectives of Teachers & Supervisors of material A Field Study conducted in the Directorates-General of Education in Baghdad Governorate. It goes without saying that educational curricula for students of all stages of schooling are in bad need of reviewing, evaluation and revision. The Islamic education curriculum is no exception, since it is a basic subject that plays a role in developing the individual’s moral and conscientious aspects, promotes his/her inner discipline and helps establish coherence with the values system of the community to which he/she belongs.

Based on the foregoing, the evaluation process of

It is noted in the title that the paper studies the viewpoint in the novel The Dog and the Long Night by the Iranian novelist Shahranoush Parsi Pour and in the novel Alibaba's Sad Night by the Iraqi novelist Abdulkhaliq Ar-Rikabi. Both are well known novelists, and about whose stories and novels many critical books, MA theses, and Ph.D. dissertations have been written. Also, some of their literary works have won prizes. Here, the researcher shed light on the concept of viewpoint, its types, and its importance in novels in general. This was done along with tackling the two viewpoints in both novels, where similarities and differences were identified. For this end, the researcher has adopted the analytic-descriptive appro

The rental activity receives "significant" interest from accounting organizations interested in issuing accounting standards worldwide, such as the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB). As leases represents an important source of finance for economic units as an alternative to financing assets through purchase or borrowing. Professional organizations have focused on addressing the situation of extra-budgetary funding through which the lessee hides many leases that are classified as financing without It shows in the budget, which gives an incorrect picture of the reality of the financial situation of economic unity, IASB has issued IFRS 16, which terminates off- Balance s

مع انتشار الثورة التكنولوجية فى العالم ومع تطور وسائل الإتصالات وشبكات الإنترنت والقنوات الفضائية تحول العالم إلى قرية كونية صغيرة تربطها شبكة اتصالات واحدة عبر الأقمار الصناعية , ومع إزدياد التنافس بين القنوات الفضائية على استقطاب الشباب , من خلال العديد من البرامج الإجتماعية والثقافية والعلمية والترفيهية الموجهه إلى المجتمع وخاصة الشباب بمختلف المراحل العمرية وللحفاظ على الهوية الثقافية والحضارية أصب

The research aims to analysis of the current financial crisis in Iraq through knowing its causes and then propose some solutions that help in remedy the crisis and that on the level of expenditures and revenues, and has been relying on the Federal general budget law of the Republic of Iraq for the fiscal year 2016 to obtain the necessary data in respect of the current expenditures and revenues which necessary to achieve the objective of the research , and through the research results has been reached to a set of conclusions which the most important of them that causes of the current financial crisis in Iraq , mainly belonging to increased expenditures and especially the current ones and the lack of revenues , especially non-oil o

The variety of ideas and freedom of expression among the authors who are looking for everything new that serves the goals of musical and aesthetic expression, which calls for the use of traditional musical instruments with the great composition of musical instruments known as the orchestra represents a great challenge in several aspects. The incompetence of some of these instruments or limited capabilities or its costly method of performance sometimes forbids its use permanently in this great composition. It was necessary to have some problems facing the composer and the player on the one hand and the recipient on the other hand, who must be looking for perfection. Among those instruments that are used regularly in the works of the orche