Interest in the teaching profession is one of the most important steps on the road to education reform to develop the quality of education is not only through the teacher's professional competencies required, interest in the teaching profession in any society stems from fingerprints left by the teacher on his behavior and morals and their minds and their personalities. Today we are going to provide scientific, technical and research is enormous, we need more powerful skills and ways of thinking that must be acquired by the teacher. The current search is gaining importance in terms of:

1. This is the first of its kind on the researcher's knowledge _ which deals with the modern trends in t

      لطالما تحاشينا الخوض في الحديث عن المرأة , وكل ما يتعلق بها من موضوعات , خصوصا في سياق ما يطرح حولها من أمور كأنها لاتخص غيرها مثل : " الحرية "   "والمساواة "  " والحقوق " ... وغيرها من المواضيع التي تعج بها الكتب والشاشات والبرامج والمؤتمرات والندوات , التي غالبا ما ترفع فيها الشعارات المؤدلجة وتوضع اخرى , في أتون محموم , إن دل على شيئ فانه يدل بالدرجة الاولى عن مدى الفوضى الفكرية التي نعي

 Research in the field of biometric simulation is in the design of various and various industrial products, but it still needs new studies and research that are compatible with scientific and technological development, especially in the field of computing. Recognition, deduction, and simulation of nature, for example, the use of animal bones as tools in cutting, hunting or fighting, in addition to the use of animal drawings in cave drawings as symbols of strength, as well as dance movements and face painting to simulate the natural reality that surrounds humans. This trend developed to include simulation of nature in the formal and functional aspect to reach To vocabulary and solutions that help man in his daily life, the research probl

تعد مدرسة فرانكفورت أو النظرية النقدية لمدرسة فرانكفورت واحدة من ابرز المدارس الفلسفية الغربية المعاصرة، والتي اكتسبت اليوم اهمية بالغة، نظرا لغنى وتنوع كتاباتها المنفتحة على مختلف المرجعيات الفلسفية الكبرى (الكانطية، الهيغلية، الماركسية، الفرويدية.الخ( ومواكبتها للإشكاليات المعقدة المطروحة في المجتمعات المعاصرة، والتحولات الفكرية والاجتماعية والسياسية لعالمنا المعاصر، ولعل ابرز ما يميز هذه المدرسة

                The main objective of the audit process is to enable the auditor to express his neutral technical opinion as to whether the financial statements have been prepared in accordance with the financial reporting framework and fairly express the financial position, the result of the activity and the cash flows. A wrong opinion works to burden the beneficiary parties with great damages, and then the presence of any error or bias from the auditor when applying the rules of professional ethics (such as violating professional confidentiality and conflict of interest and moving away from impartiality and objectivity) negatively affects the performance of his

The objective of this research is to know the extent to which Iraqi and Arab companies apply the criteria of accounting for sustainability and disclosure, as well as to analyze the content of the annual financial reports of the companies listed in the financial market to determine their compliance with the Sustainability Accounting Standards Board )SASB(. Annual Report The commitment of telecommunications companies to implement sustainability issues related to the standard of telecommunications services reached a general average of (54%) for the sample of the research sample. This means that there is a degree of admissibility in applying the standard. As well as the highest level of reporting to the criterion of the (Jordan Telec

Live the present companies in a competitive business environment going on and try to achieve excellence in their industry through the marketing of their products and achieve greater market share as possible to ensure its continued existence, and perhaps the concept of time production, which confirms, in essence, on the need to reduce inventory to a minimum in the production process as well as the concept of the marketing information system which asserts, in essence, to document all the events that are related to the marketing of the product provided by the production process, together constitute the subject deserves research and investigation as they have raised well-known in the fields of production management and marketing management.

In this research, a selection of some mineral water was selected on the basis of being the most marketed by the owners of shops in Najaf province, with six types, where daily samples of this water were taken by 50 ml for two months from (1/11/2018 -1/1/2019). The following ions concentrations were measured (Br-, Cl-, F-, NO3-, SO42-, Na+, K+, Ca2+, Mg2+), pH and the electrical conductivity were measured and the results were compared with the allowable rates according to the international organizations. It was noted that they conform to international and Iraqi standards.

The bank risks has greaten and changed in its nature under the developments of financial liberalization, banking innovation and increasing use for new financial instruments which created by the huge technological advancement happened in the banking  industry. So that, banks in large choose to base the profitability measures adjusted for risks; that is we introduced this research. The most important reason led us to do this is the restriction to use the modern statistical methods by trade bank in Arab countries equally with world banks which were the antecedent to base those models. Therefore, the research problem is embedded in the banks need to use measures that link between profitability and risks and this is what achieved by RARC

The subject of disclosure, transparency and corporate governance taking globally significant attention recently, especially after the collapse of many large companies because the level of disclosure and transparency is an important measure of the effectiveness and reliability of the system of governance in the companies, the equity in the provision of correct information and clear and complete in a timely manner to all stakeholders in the life of the company with whom in relation  strengthen the confidence the company's management systems and automatic guide the staff and the decision-making.
    The research aims to shed light on the concept of corporate governance, and the reasons and motives of the spread