Abstract                                           

           The developments of technology and information that is sweeping the world based on the factors of pressure on the accounting profession in general, and the authors of the accounting information. That becouse the makers of administrative decisions have become in need of new information fit and the environmental situation of the new competition and try to enter new markets,

ملخـــص البحــــث

كان للإمام النسفي دور كبير في دراسة منهج المعتزلة ، والرد عليهم وذلك في مؤلفاته المتنوعة ، وفي طليعتها تفسيره المشهور : مدارك التنزيل وحقائق التأويل ، ومن يطلع على هذا الكتاب يجده بلا شك كتاباً مهماً ، زاخراً بأنواعه العلوم والفنون ، ومنها ردوده على المعتزلة في كثير من المسائل الكلامية التي خالفوا فيها أهل السنة والجماعة . وجاءت خطة البحث في مبحثين رئيسين بعد المقدمة :<

The research aims to shed light on the amount of proceeds annual tax for each of the way the contract total and percentage of completion method - see which is better - as well as the current problems arising from the application method of the contract in full in settling accounts tax - to identify problems - related to postpone settling accounts tax in accordance with the way the contract fully and determine the advantages and disadvantages of each of the methods through practical application , and then use the results as inputs to help in the decision to confirm the continuation of the GCT using a full decade in settling accounts tax for long-term construction contracts or forgo them.

Were the result of research the existence of

The research seeks to clarify the problems related to the aspects of the financial and accounting process resulting from entering into contractual arrangements with a period of more than 20 years, among which is the research problem represented by the lack of clarity of the foundations and procedures for the recognition of oil costs and additional costs borne by foreign invested companies, which led to a weakening of their credibility and reflection. Negatively "on the measurement and accounting disclosure of financial reports prepared by oil companies, and the research aims to lay down sound procedures for measuring and classifying oil costs and additional costs paid to foreign companies, and recognizing and recording them in th

Address the current research study " Symbol Significances in Fakhir Mohammad Paintings " in an attempt to detect signs of the icon in the artist's fee . The research contains four chapters The first chapter of which the methodological framework for the search starting with the problem of the specific research and asking the following: Maaltold semantic code in fees Luxury Muhammad? As well as displaying the importance of research and the need for it and in order to search through ( you know the implications of the code in the fee Luxury Muhammad) and for the period of ( 1980-2010 ) in his works of art as well as identifying the search terms . In the second chapter , such as the theoretical framework , and contained three sections focus o

The industrial production sector has an important role in the national economy of the advanced countries as well as the developing ones to get higher levels for their economy . We in Iraq , just like most of the develpoing countries , our economy still suffers of great shortage in this active sector in spite of the repeated statements about the desire of activating the contribution of this sector in the national economy . The industrial sector in Iraq suffers in general of many problems , especially the public industrial sector (manufacturing) . These problems have been  existed because of the unnatural conditions that Iraq has passed during the previous decades especially in the political and security sides . which reflecte

At different stages of the evolution of the modern Iraqi state ears last century did not receive the industrial sectors importance in  great domestic production (GDP) and  that the limited  resources available in the initial stage and the dominance of public sector industry in the late stage , so the continued decline in the contribution  of the private industrial sector in  GDP , and this is why imbalance in the labor market and reduced  demand for manpower in this sector despite the high rates of labor supply and the various skills and levels of investments, their human  and the different geographical distribution , and direction of labor to other economic sectors most  requested of the l