Mesopotamia civilization had clear effect through the world and the reason behind this is the political ,literary, artistic, and architect achievements . Religious is the faith of finding powers with senses , it aims to connect between groups of behaviors and spirit guides that presents interpretation to person about myths of death and life .

It is difficult to understand ancient Iraqi civilization before we can study religious and faiths . This civilization is an everlasting until today in spite of passing more than 5000 years to emergence it in Sumerian .It is concluded that character of Mesopotamia has deep hidden faith who made Gods for them these which characterized with four characters that are similarity ,similarity &

 لقد توسعت وتطورت انشطة منشآت الاعمال بشكل كبير، وقد تمكنت المحاسبة من التعامل مع هذا التطور من خلال ايجاد المعالجات المحاسبية التي تتوافق مع خصوصية هذه المنشآت وطبيعة انشطتها، وقد ادى مجلس معايير المحاسبة الدولية دوراً مهماً في تحقيق توافق المعالجات المحاسبية في غالبية دول العالم مع المنطق الذي يحمله الفكر المحاسبي.

       في الربع الاخير من القرن الماضي ظهرت منشآت ذات خصوصية معينة يس

The unconstitutionality of the Oil and Gas Law inTthe Kurdistan Region No. (22) of 2007

               The research aimed to shed light on the impact of international Accounting Standard No (21) on tax obstacles represented by (tax evasion, double taxation) The financial statements of a group of banks operating in the private sector were relied upon to know the impact of the standard on tax obstacles, as well as knowing the amount of amounts, The researcher relied on the method of financial analysis of that data, which was obtained from the website of the Securities Commission, and conducted personal interviews with a number of university professors, chartered accountants, financial experts, banks, and the General Authority for Taxes to benefit from their

This research aims to know the reality of succession planning in the researched organization and how it occupies the important jobs in the organization and its readiness for sudden and urgent events that lead to the vacancy of these jobs, and the importance of this research is that it is one of the rare Arab and Iraqi studies and research in this field, as it is one of the first researches It deals with the reality of succession planning in light of the retirement law No. (26) of 2019, and the research problem was the absence of consecutive planning programs and the weak preparation of suitable candidates to face sudden and urgent conditions as replacements for current leaders who occupy the leading and key positions in the depar

Legislation may be often not enough for protecting information, and regulatory strategies are insufficient as well. Technical means are not also sufficient in preventing risks threating information whatever their effectiveness is. Thus, the protection is a complex structure consisting of law, regulation strategy and technology. The increasing use of and reliance on computer information systems has highlighted the need for good information system management. Legislative control can have a positive effect on this system by providing deterrence and increasing the public awareness of users about the problem.

Consequently, it is required looking for legislative means at the time in which the fight is more effective against this kind o

Abstract

The research is presented according to an objective study on the ideological problems, especially the distortions that the divine scriptures have been subjected to under a false pretext that does not pertain to religion, namely that the heavenly books of the Torah and the Bible have been damaged or lost as a result of apostasy and persecution, and the writing of these books has been entrusted by people who have been bestowed Holiness, they have the testimony of the Church, so they distorted and omitted it in a manner suitable for securing their good and worldly gains, and the Holy Qur’an mentioned this explicitly, and they continued later, especially the Jews, in distorting the verses of the Holy Qur’an. This researc

The study aims at elicitation the morals strategies from sunnah depending on the analytic-qualitative method. It revealed a comprehensive integrated system of creative strategies to improve morals. It was categorized into three areas: cognitive strategies, affective strategies, and some strategies based on self-initiative and practice. The researcher recommended that teachers and educators should employ these effective strategies in the process of moral guidance for the Muslim generation. He also recommended that researchers should put more effort to do more In-depth qualitative studies, which must be directed to establish the origin of different education strategies from the Holy Qur’an, the Sunnah, and Muslim scholars’ legacy.

There was an ancient Myth came from cuneiform texts which had written by ancient Iraqi , its hero is the goddess Nerottaa .it was appeared in two languages Sumerian and Akkadian .

Environment suffered in recent years a large corrupting by human; and because of his ignorance of the dimensions of Caliphate in the ground and ignore what it means gearing. The gearing is that the son of Adam, which will benefit the board of Allah Almighty to him in the land of the causes of life, without exaggeration or negligence and without prejudice to the cosmic Balnoames enacted by the Almighty Creator, has urged verses of the Quran Muslim to preserve and protect the environment which is a religious duty, as it showed a great verses he is the author and the splendor and beauty of workmanship and manufacturer greatness of the Almighty, who created all things beautiful.
Koran played a major role in the consolidation of environmen