The changes that have occurred in the business environment and scientific and technological progress, as well as the complexity of administrative problems resulting from its practice of various activities, have led to an increase in the responsibilities entrusted to it, and for the purpose of achieving its strategic objectives, which has made the pillars of corporate governance an inevitable matter required by the nature of modern scientific management of the governorate, the success that companies seek is based on the fertile environment and the dialectical relationship between the individual and the company, and to achieve this success there must be a compatible and harmonious audit environment between the internal and external

This research is aiming  to analyze the impacts of the current budget in Iraq by using  the Government Finance Statistics Manual (GFSM) , the research is based on hypothesis: (There is an impact on the using of the Government Finance Statistics Manual (GFSM) In public budget in Iraq) .This hypothesis was demonstrated by using the questionnaire, a number of conclusions were reached, the most important being the lack of terminology adopted in the government accounting system and the Iraqi financial and accounting manual as a result of their adoption of the monetary basis for the lack of accounting terminology that meets t

MR Younus, Alustath, 2011

Arabic text categorization for pattern recognitions is challenging. We propose for the first time a novel holistic method based on clustering for classifying Arabic writer. The categorization is accomplished stage-wise. Firstly, these document images are sectioned into lines, words, and characters. Secondly, their structural and statistical features are obtained from sectioned portions. Thirdly, F-Measure is used to evaluate the performance of the extracted features and their combination in different linkage methods for each distance measures and different numbers of groups. Finally, experiments are conducted on the standard KHATT dataset of Arabic handwritten text comprised of varying samples from 1000 writers. The results in the generatio

An advertisement is a form of communication intended to promote the sale of a product or service, influence public opinion, gain political support, or to elicit some other response. It consists of various type, including style, target audience, geographic scope, medium, or purpose. An advertisement should catch a person's attention and quickly create a memorable impression. The main aim of the present paper is to investigate the phonological problems of translating English international TV advertisements into Arabic. It deals with the most common and popular TV advertisements. The importance of such advertisements lies not in its information content rather than in the achievement of the desired impact on the receivers. When translating such

The scientific studies that deal with Herminutia (interpretation) as the art of reading the interpretation practiced by the recipient after his understanding of the literary texts and works of art that he sees or read them so that these readings to make the act of reading and allow him the opportunity to mature and rational reflection of each text or artistic work.

Based on this, the researchers considered the establishment of the problem of their research through the search for the problematic overlap of concepts in the interpretive practices of the literary text?

The second chapter dealt with the definition of the term interpretation as well as interpretation as a theory and concept, and then the indicators reached by t

    Corruption has become the subject of great interest, and the subject of research and scrutiny in recent years, because of its penetration in all fields of life,  whether these fields are political, economic, social, and administrative. It is one of the biggest challenges and problems that are facing communities. Therefore, this study is focused on the evaluation of measures implementing the national strategy to combat corruption in Iraq.

This study was launched, first because of its intellectual dimensions to ensure a conceptual presentation of the strategy and operational management in general with a special focus on the processes of implementation and control str

   God Almighty has prepared for this nation men who made its glory, built its glories, and elevated it to the sublime of its glory, until it was the best nation brought out to people.

Among these notables are those who served the Noble Qur’an, and sacrificed the most precious to reveal its secrets, and to defend the Noble Qur’an against atheists and skeptics, namely Imam (Zain El-Din Muhammad Ibn Abi Bakr Ibn Abd al-Qadir al-Razi, 666 AH), that venerable scholar, and the great sea, who He was known to be: an interpreter, linguistic, jurisprudent, jurisprudence on the Hanafi school of thought. Among his most prominent books are: (Mukhtar Al-Sahah) on language, (Explanation of the Haririya Maqamat) and (Hadiqat al-Ha

Despite the global economic downturn, online e-commerce, especially the sale of counterfeit goods, continues to witness a rise in sales, and one of the important players in e-commerce is the owners of e-commerce auction sites. Although they do not have a direct role in trademark infringement, they still consider them indirectly responsible (secondary liability) for infringing on their trademarks. Thus, many cases have been filed by the owners of the original trademarks (which have been infringed by persons who have sold some of the goods and products that are imitating their marks through some electronic auctions) against the owners of those auctions. In view of the international character of the Internet, in different countries, and despit

Praise be to God, who started his book with the praise of himself and prayers and peace be upon those who have no prophet after him and his family and companions and those who followed them with charity until the Day of Judgment.
     For it is known to every researcher in jurisprudence and its origins that the semantics in terms of formulas for assignment are divided into an order and a prohibition, and I have seen it necessary to write a small research on the prohibition, and since this topic is complex, and has a great impact on the difference of scholars, I decided to write on one issue of it And it is the absolute prohibition and its effect on the difference of jurists, and what is meant by the absolute p