The performance measures and traditional methods used in management accounting is no longer able to provide convenient to evaluate the performance of economic units in the modern manufacturing environment information، and so this information is more important and feasibility must be Mistohat of all the company's activities and functions، and it is a problem Find the inadequacy of information management accounting that contribute to meet the needs of the upper levels of management to cope with the problems resulting from the increased size and complexity of the business، and lack of management accounting information and methods used in the performance evaluation، which reflected negatively on the value chain activities and then on the

Academic writing is a key skill for success in academic life, particularly for graduate students of a foreign language. The importance of writing to academic culture, practice, and knowledge building has led to a great deal of research in many fields, including rhetoric and composition, linguistics, applied linguistics, and English for Academic Purposes (EAP). Often, studies and research investigating academic writing are motivated by the need to inform the learning of writing to native and non-native English-speaking students, through both descriptions of professional academic writing as well as through comparisons of novice writer (native and non-native Englishspeaking) and expert production. However, while learning about academic writing

Abstract

Objective of this research focused on testing the impact of internal corporate governance instruments in the management of working capital and the reflection of each of them on the Firm performance. For this purpose, four main hypotheses was formulated, the first, pointed out its results to a significant effect for each of corporate major shareholders ownership and Board of Directors size on the net working capital and their association with a positive relation.  The second, explained a significant effect of net working capital on the economic value added, and their link inverse relationship, while the third, explored a significant effect for each of the corporate major shareholders ownershi

ملخص البحث

بينت في البحث ماهية الإعجاز القرآني, وتعريف الإعجاز والقرآن,
ومفهوم مصطلح الإعجاز القرآني, ودلائل الإعجاز, ودلائل نبوة محمد صلى
الله عليه وآله وسلم , والقدر المعجز من القرآن, ووجوه إعجاز القرآن,
وأنواع الإعجاز القرآني, ومجموعة من الآيات الكونية

فسيفساء قبة الصخرة دراسة تحليلية

The research aimed to identify the effects of the modern of technology on translating the media term from English language to Arabic. and try to identify the use of the impact of foreign media terminologies on the Arabic media term, and to know the effect of the translation process on Arabic media terminologies.

This research is considered an analytical study by using survey study for 111 items and the results for the study as following:

1.High percentage of the (use of foreign terms work to low the level of production) was (68.13%) and average 3.55

2.The percentage of (The multiplicity of translation of the foreign term into Arabic effects on the opinions and cognitive ideas of the Arab researcher and affects the

The probability is considered one of the grammatical cases in all languages of the world. Expressions of probability in Spanish language are expressed by various structures, expressions and some verb tenses. By this study explains the grammatical cases, the verbal periphrases, the impersonal expressions, the future tenses (simple and perfect) and the conditional mode of probability in Spanish language .We have explains these cases in detail with examples that have extracted from various spanish grammar books .The specific objective of this study is to know the resources and constructions of probability in Spanish language and their translation in Arabic language.

        The searchers opinions are variant in determining the extent of impacting political risk in the host country on foreign direct investment decision. (Aharoni,1966) found, in his questionary study for group of foreign companies operating in India, that a political stability is one of the two most important factors, besides the market size, in the attraction of foreign investment, and its availability means that whether this  specific country  is good for foreign investment. On the other side, (Green and Benntt, 1972) are present a variant opinion to Aharonis opinion. They are reach to result state that a political instability do not impact on the general distribution of foreign i

الملخص: منذ نهاية الحرب العالمية الثانية ولغاية الآن عجزت روسيا واليابان عن إبرام معاهدة تنهي رسمياً الأعمال العدائية بين البلدين، وتنهي تنازعهما حول جزر المحيط الهادئ المعروفة يابانيا بالأقاليم الشمالية، وروسياً بجزر الكوريل الجنوبية. ومع الغزو الروسي لأوكرانيا زادت علاقات البلدين تدهورا، وتوقفت مساعي تطويرها التي بدأها رئيس الوزراء الياباني الراحل شينزو آبي ، ما يثير التساؤل حول مستقبل العلاقة بي