The study of cuneiform texts is very important for finding out the ancient history of Iraq and its civilization, as well as the close relation among languages, especially Semitic, the mother language to which both Akkadian and Arabic belong, the matter that clarifies the linkage among them. The Akkadian language is among these Jazri (a Semitic branch) languages, besides Arabic. It is the most ancient one. It consisted of a lot of genuine linguistic rules derived from the mother Jazri language. Contrastive Akkadian studies approved these linguistic rules. Due to the close linkage that relates Akkadian language to its sister Arabic , as they both relate to the same family, the researcher an verbs and compared them with studied aspects and moods of Akkadiis one of the most prominent cities )Tell Abu HabbahArabic . As Sippar (of ancient Mesopotamia as one of the five early Sumerian cities before the Genesis Flood, which excavations uncovered the richness of terial culture, including clay tablets, the researcher archaeological machose the study of verb aspects found in cuneiform texts and compared them with Arabic. The study depended on many published and unpublished cuneiform texts he first Babylonian dynasty, from the city of Sippar during the era of twhich are studied in this dissertation, besides the published texts from -this site studied within eight theses in the Department of ArchaeologyUniversity of Baghdad, as well as one thesis in the -College of ArtsHeidelberg and some studies published in some journals and university ofarchives The study, also, depended on some linguistic sources specialized in Akkadian language, such as (GAG, GAKK, Akkadian Language Grammar), and the Akkadian Dictionaries (AHW, CDA, CAD, and Arabic Dictionary) as well as sources and resources in Arabic. -kkadianA The dissertation is divided into four chapters and tables. The study implemented a table of all texts from Sippar which were studied in the University of Baghdad , -College of Arts -Department of Archaeologypublished and unpublished which are studied in the present study with their museum numbers and contents, like studies adopted by (Erle Walker) in the eighth part of (Babylonian Tablets -Finkelestein -Leichtyin the British Museum). Chapter one included two sections. Section one is a historical summary about the city of Sippar, its site, name and the history of excavations. Section two dealt with the most prominent kings who ruled the city of to the foreign occupation of Sippar, since the transfer of the kingdom Mesopotamia. Chapter two included three sections; section one studied the moods of Akkadian verbs and a comparison with similar Arabic verbs. Section two verbs and a comparison studied main and secondary aspects of Akkadianh the metrics of Arabic verbs. And section three dealt with samples of witverbs mentioned in published and unpublished texts from Sippar. Chapter three included reading unpublished cuneiform texts, their translations and an analysis of their lexical items. apter four studied the names of gods mentioned in published and Chunpublished texts from Sippar which were studied in this dissertation. Tables, on the other hand, included a table of cuneiform texts studied in ights and areas.this dissertation and a table of standards , we Then, come indexes which included the names of persons, crafts and historical aspects mentioned in the texts of the dissertation. Finally, the dissertation included copies of the texts and pictures and the Arabic and foreign resources.
تعمل البنوك والمؤسسات المالية كوسيط مالي بين أصحاب المدخرات والودائع من جهة ومستخدمي هذه الأموال من جهة أخرى، وممارسة هذه الوساطة المالية بين الطرفين توضح العلاقة التي ينشأ عنها الائتمان، فالائتمان علاقة بين طرفين أولهما تزيد موارده على احتياجاته وهم (المدخرون) والثاني تزيد احتياجاته على موارده وهم (المقترضون)، وطبيعة العلاقة التي تنشأ بينهما تأخذ أحد شكلين: مباشر دون وساطة من أي طرف خارجي، أو غير مباشر عن
... Show Moreاصبح لمجالس الادارة في الشركات دوراً حاسماً في تعزيز الحوكمة الفاعلة، كونها تتحمل المسؤولية النهائية عن نظم الرقابة الداخلية في شركاتها، ويلعب التدقيق الداخلي دوراً اساسياً في مساعدة تلك المجالس على القيام بمهمات الحوكمة. ولهذا يبذل مجمع المدققين الداخليين الامريكي جهداً كبيراً في توجيه اعضاءه ليكونوا متخصصين في اصول حوكمة الشركات وتحسين وتقوية اخلاقيات العمل وسلامة المنظمة.
لذا فإن ا
... Show MoreIn light of the increasing importance of interim financial statements they provided these lists of information that enables users of accounting information to make wise investment decisions and predict the company's activities in light of changes the updated rather than wait until the end of the year and accessing information provided by the annual financial statements. In light of this research has come to the most important set of conclusions the adoption of interim financial information has been audited by the external auditor to the availability of basic qualitative characteristics in the accounting information contained in the (appropriate and timely manner, reliability and comparability) and this in turn leads to the impact on reli
... Show MoreThe research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.
The research concluded that
... Show Moreالمستخلص
، ( اب ( ١٩٢٢ ô یدتھ ارض الیب ô ي قص ô وت ،ف ô زي الی ô اعر الانجلی ô یھدف ھذا البحث الى بیان مدى تأكید الش
ن ô ة م ô ان والطبیع ô ین الانس ô ت ب ô ا ربط ô ي لطالم ô ة ،الت ô على الحاجة الملحة للانسان الحدیث لاسترجاع الصلة الحمیم
ة ô ي بمثاب ô ة ھ ô ان الثلاث ô ذه الارك ô ین ھ ô ة ب ô ة الموثق ô ذه العلاق ô رى .ان ھ ô ة اخ ô ن جھ ô جھة ، وبین الانسان والاسطورة م
ات ô ي الثقاف ô ة ف ô وس الدینی ô وبة والطق ô اطیر الخ
Banks was one of the institutions that are highly concerned with the issue of performance evaluation, in order to achieve optimal use of resources that enable them to achieve operational and strategic objectives both in light of the global competition fierce for the start of the research problem of banks to adopt in assessing the performance of the realization of just the traditional financial indicators which has become insufficient to keep pace with the constant evolution in the business environment, which requires work on the use of the necessary information needed to evaluate the performance of all the Bank's activities through
the use of the Balanced Scorecard method. The research aims to shed light on the dimensions of perf
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