this paper consists of three sections, Section one deals with the most important difficulties and characteristics of English subordinate clauses whereas section two tackles the difficulties faced by the Iraqi EFL students at the third year in the Department of English, College of languages, University of Baghdad in recognizing and producing the subordinate clauses submitting them to a test consisting of two questions (recognition and production). Finally, some pedagogical recommendation of the findings can be found in section four.

The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy desp

ملخـــص البحــــث

     فان موضوع بحثنا الموسوم ( مخالفات الإمام الغزالي للمعتزلة من خلال كتاب المنخول )، هو من موضوعات علم الأصول ، لان هذا العلم له أهمية كبيرة في حياة المسلم ليتوصل به الى استنباط الأحكام من الأدلة          التشريعية ، وكتاب المنخول هو من الكتب الرئيسة والمهمة في هذا العلم ، وهو لحجة الإسلام الإمام الغزالي العالم الجهبذ ، قوي الحجة ، ناصع ا

In this paper we suggest new method to estimate the missing data  in bivariate normal distribution and compare it with Single Imputation  method (Unconditional mean and Conditional mean) by using simulation. 

ملخـــص البحــــث

مصطلح اهل الحديث من المصطلحات التى طرأ عليها التغيير في المعنى في فترة من الزمن ، اذ تطور من مصطلح كان يستخدم لوصف من كانوا يشتغلون بعلم الحديث ، الى مصطلح فكري ضم معنى جديدا لمعناه القديم، حيث شمل وصفا لمجموعة من العلماء و اتباعهم ممن كان لهم منظور خاص للنصوص و بالاخص النصوص المتشابهة.

وكان لعلماء الحديث ، بوصفهم حملة السنة النبوية

Colonialism as a movement was very popular in Europe more than two centuries before. It aimed at controlling and exploiting several countries in Africa and Asia in addition to imposing their power and control on uninhabited islands. It received adherence and criticism as well. There also appeared activists and nations who stood against it and its practices. English novels discussed this notion greatly by pointing out the bad practices of the colonizers and how the colonized received them. This paper explores two narrative fictions that tackle the different aspects of the term. While Defoe, in Robinson Crusoe (1719), shows a colonial European figure who expresses his superiority, Wells, in “The Country of the Blind” (1904), deconstructs