El Lázarillo señala a fines del reinado del emperador, el comienzo de un
nuevo género en la literatura castellana. A través de sus páginas nos adentró en un
mundo de pobreza, de
hambre secular, de hipocresía, y rodeado de problemas.
Lázaro cuenta en primera persona sus aventuras comenzando por su nacimiento, en
una aceña de las riberas del río Tormes. Condenando su padre como ladrón y, su
madre se entrega al mas vil morisco - cuya conducta deja también que desea –
haber pasado hambre y le entrega, siendo todavía un niño, a un ciego de alma ruin
para que, acompañándole, se gana la vida. Para aplacar el hambre, pues el ciego le
daba poco de comer, el muchacho le hace objeto, de repetidas tretas.

كثيرة هي المهن في بلاد الرافدين، وهذه ظهرت للحاجة لها، واسهمت هذه المهن في تطور المجتمع والمحافظة عليه، مثال ذلك مِهنة الحارس، والذي كان عنواناً لبحثنا هذا، مُحاولين في تسليط الضوء على هذه المِهنة وأنواعها واِنتشارها على مُجمل النشاطات في بلاد الرافدين وإسهاماتها في الحِفاظ على الأمن والاِستقرار سواء كان الاِجتماعي أو الاِقتصادي على اِختلافه التجاري البرِّي والبحري، وعلى الزراعة والصِّناعة، وعلى مفاصل أ

Survival analysis is one of the types of data analysis that describes the time period until the occurrence of an event of interest such as death or other events of importance in determining what will happen to the phenomenon studied. There may be more than one endpoint for the event, in which case it is called Competing risks. The purpose of this research is to apply the dynamic approach in the analysis of discrete survival time in order to estimate the effect of covariates over time, as well as modeling the nonlinear relationship between the covariates and the discrete hazard function through the use of the multinomial logistic model and the multivariate Cox model. For the purpose of conducting the estimation process for both the discrete

This research aims to solve a problem in the field of accounting and financial knowledge in the world today, that is, the problem of creative accounting. Especially after the global financial crisis and the collapse of many large companies in the world, people find that they use creative accounting methods to distinguish them from reality, showing the results of their activities and their financial status. This research discusses the concept of creative accounting, the most important methods used in financial statements and its relationship with external auditing, and procedures to limit accounting creativity. This study uses descriptive analysis methods after confirming its theoretical aspects in practice. Using the statistical

 The aim of this research is to identify the extent to which the Conventional and Islamic banks are committed to implement the requirements of the corporate governance in its financial reports. In addition to its commitment to transparency and clarity in dealing with the shareholders and stockholders to protect their interests and to determine the impact of the commitment of the corporate governance on assessing the financial performance of the conventional and Islamic banks that participate in Bahrain Stock Exchange.

In accounting studies, more than one method is used to measure income and balance sheets elements. One of these methods is called the fair value, which use to determine the assets and liabilities ad it includes the benefits or self-satisfaction ability. This paper aims to focus on the importance of fair value as a basis of accounting measurement and its effects to achieve the relevant characteristics by using the equation is used by (Kythreotis) in his research, And Also , Editing this equation depending on the financial data and information of Iraqi Banks as a case.

The aim of the research :
Current research aims is to present the effect of how the style of reading to amend the wrong
understanding of scientific concepts
In the lesson of science for the first grade in Baghdad faculty secondary school.
To achieve this goal has been formulated the following null hypothesis :-
" there is no statistically differences at the level of (0.05) between the average at level of
students achievement in the style of reading comprehension "
In order to validate the hypothesis by conducting an experiment had started from 19/3/2011-
1/5/2011 for the second semester.
After the researcher prepared suplies for the researcher prepared suplies for the experience and
deternim the scientific m

The research aimed to test the effect of independent variables career plateaus and workaholism on employees loyalty through the influence of the mediator variable organizational socialization. Descriptive approach with survey style   on a sample of managers and executives in the Iraqi Drilling Company in Basra's (123) employees. The most important findings of the research are: the existence of a significant effect of the independent variables career plateaus and workaholism in employees loyalty by having a mediator variable organizational socialization and introduced numerical from recommendations.                    &nbs

This study aims to expand the traditional model in calculating the break-even point to include the cost of capital invested and the funds employed in industrial companies through a change in the traditional model and the effect of adopting the advanced model of the break point on the operational leverage in planning profits in industrial companies. Where, the analysis of the break-even point and the operational leverage of the tools important by the management, which is used in the field of planning profits. A parity analysis in its sophisticated model will help in planning profits and determine the optimal size of production that maximizes profits. For its part, the operational leverage helps to make decisions regarding the expansion of

One of the most distinguished instrumentsis being used by the state for implementing its strategy andachieving perfectly and effectively its goals and policies, and economizing the Public Finance and uplifting the services level for the sake of people, is truly thegovernmental accounting system.

 Thus, through this system the upper hand is located for supplying the accurate information, which does make the complete and just expressing concerning the budget implementing results. So,this research comes here because of the hugeness in this sector and the associations largeness and the dread of the governments failure in fulfilling its obligations and the provided services, and the required need for the effective and capable inf