Most of the big companies and especially the intillictual ones become a ware of an important fact, and That is, The intillictual capital in new global economy, is a new source for Them & This Valuable source exceed in importance. The other company's sources.

The Traditional disclouser systemes are unable to supply the decisions makers with the Fundimental information require to handel the on going operations which are based on Knowledge and intangible source. But the measuring of this source and the disclose for it in the financial Statements will lead to gain features Statements which will benefit all the parties and lead to make the value of the company great.

And as a resul

Abstract : The concept of moderation is one of the important concepts that have been discussed in political thought in general and in Islamic political thought in particular. It concerns the status of moderation and balance and the need of Islamic societies to apply them in contemporary times. The Islamic societies faced challenges facing Islamic advancement. And the right, which is the middle between the excessive and the excessive -and the exaggeration and cost-, and between negligence and default, moderation and integritybetween both two sides are: excessive and negligent". In addition, the concept of moderation and its intellectual roots have been sought in the Holy Quran and the noble prophetic, and the search for its charac

شيد الفكر العربي المعاصر تحولات عدة فرضتها بعض التيارات الفكرية والفلسفية الغربية، وأثرت في تكوينه وتحديد اتجاهاته، فضلا عن التحديات التي بات لزاما عليه ان يتعامل معها ويمكن رد هذه التحديات الى عدة عوامل داخلية وخارجية أنتجت عدة تيارات تناولت موضوع العقلانية في الفكر العربي المعاصر، لعل أبرزها التيار الاصلاحي، التيار الليبرالي، والتيار العقلي النقدي

الدور السياسي للاحزاب الاسلامية في تركيا

الادراك السياسي للاصلاح الاداري في العراق

تُمثل عملية صنع القرار السياسي في الكويت بمراحلها وآلياتها ومؤسساتها، معياراً على مدى تقدم النظام السياسي ونجاحه في تقدم الدولة. كذلك هي معيار لمستوى قوة تجذّر الديمقراطية بين الفرد الكويتي في المجتمع، ونتاج توازن التفاعل ما بين المؤسسات السياسية مع مؤسسات الدولة الرسمية والغير رسمية، اعتماداً على القانون لا على الأهواء والمصالح القبلية والعشائرية، لتأسيس دولة مؤسسات قبل دولة أفراد.

Receipt date:10/8/2019 acceptance date:18/12/2019 Publication date:31/12/2021

 This work is licensed under a Creative Commons Attribution 4.0 International License.

This research is concerned with the concept of identity in general "Overall definition" and is not exposed to the classifications of identity or concepts that deal with their types and classifications, only the concept in terms of the initial picture as well as the views of thinkers on the proof of

The poet Maarouf Al-Rusafi lived in an anxious era of our intellectual history at the end of the nineteenth and first half of the twentieth century, which is the stage of the launch of the Enlightenment movement in the Arab East with the great political and social changes that witnessed this stage that had an influential

 Receipt date:11/19/2020 acceptance date:10/1/2021 Publishing date:12/31/2021

   This work is licensed under a Creative Commons Attribution 4.0 International License.

Human rights are one of the basic concepts of modern and contemporary times, and political thought as the origin of political science and its source of knowledge have impact  in this science and its branches

The aim of the research is to assess the quality of the university accounting education system in Iraq. The researcher relied on the opinions of a sample of academics specialized in this field by preparing a checklist focusing on a set of axes that would affect the quality of accounting education in the Iraqi environment.

 The most prominent finding of the research is that the quality of accounting education in Iraqi universities is medium and differs from one university to another in some quality components. In addition, the prescribed curricula and study plans applied in the accounting departments do not live up to the required level, as the largest proportion of those curricula are theoretically d