The research aims to show the relationship between the use of automated accounting systems technology and its impact on enhancing the efficiency and effectiveness of the internal control system in a sample of Bahraini universities in light of the rapid changes in the                                       electronic business environment. Automated accounting and its impact on enhancing the efficiency and effectiveness of the internal control system, and it is concluded through the analytical study of the research sample that there is a percenta

Summery of the Study: The Israeli interest in Iraq was not the result of the 2003 US war, which ended with its occupation, but Iraq was still at the top of Israeli concerns, as it was due to its interest and desire to occupy the Zionist movement for a number of reasons, most importantly its religious position in the Jews and control It is a sacred religious duty, so Israel has employed all its organs, institutions, relations and espionage networks in order to penetrate it and perpetuate its existence, and succeeded in achieving its foreign policy objectives at a time when the area was open to it without opposition or competition thanks to its strategic alliance with the states Of the United States of America, which has been able to penet

تعد الدیمقراطیة الخیار المناسب للمشكلات والأزمات التي تواجه أقطار الوطن العربي بـشكل عـام والعـراق ٕ بــشكل خــاص، فهــي لا تقــدم المعالجــات والحلــول الآنیــة لهــذه المــشكلات والأزمــات فحــسب،وانما تــضع الأطـــر والسیاقات لنمو وتطور النظام السیاسي وبناء هیكل دولة عصریة حدیثة. وفي الوقت الذي تحظى فیه الجوانب المؤسسیة بأهمیة قصوى فـي إطـار العملیـة الدیمقراطیـة، فـان غیابهـا یعمل على تشویه هذه ا

Öz      

            Arzı Kanber/Kamber hikayesi Anadolu, Rumeli, Azerbaycan, Türkmenistan ve Irak gibi Türk dünyasının birçok yerinde birden fazla varyantı bulunan, çok sevilen ve yaygın olarak anlatılan aşk ve dramatik maceralı bir halk hikayesidir. Türk halk hikayelerinin en popüler olanlarından biri sayılan Arzı Kanber/Kamber hikayesi, Anadolu'nun birçok yöresinde bilinmesine rağmen Irak Türkmenleri arasında daha çok sevildiği ve yaygın olarak anlatıldığı tespit edilen birden fazla varyantından da görülebilir. Irak Türkmenleri arasında günümüze kadar hikayenin iki varyantı tespit edilmi

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: تفرض مرحلة إعادة بناء الدولة أو مرحلة بناء الدولة حالتين متقاربتين، لكن تختلف تجربة كل منهما عن األخرى، ففي الحالة األولى نعني بها أن دولة ما متكاملة المقومات سواء القانونية أو السياسية أو االقتصادية، وتمتلك هذه الدولة الشرعية القانونية واالعتراف الدولي، لكن تتعرض هذه الدولة لألزمة سواء كانت ثورة أو انقالب أو احتالل، وإلى السقوط ونهاية نظامها السياسي القانوني ومن ثم إعادة بناء الدولة ومنظومتها السياسية..

The study aims at identifying the morphological and psycho-socio-economic qualities wished to be in a life partner among a sample of Palestinian youth. The total sample was (231) and consisted of  (83) male and (148) female students. Each student presented a detailed report on the qualities he/she wished to be in life partner. The study used the descriptive approach and content analysis method. The validity and stability of the analysis were calculated. The results showed eight qualities in both groups: physical, psychological, emotional, social, intellectual, familial, economic and academic. Female students were found to have more variations than male students in terms of the qualities preferable in the life partner. Male students

The purpose of this study is discuss the effect of Corporate Governance in the Tax Planning, has been made in a sample of Iraqi Industrial contribution Companies listed in Iraqi Stock Exchange Market (ISE) , for the period from 2008 to 2012.The study used the" Experimental Research Approach" . Also used the (Modified Jones Model, 1995) in order to measure the corporate governance, to measure the extent of the practice of corporate governance in the samples companies. While it use to measure tax planning, the model that used by studies and researches of tax that adopted in discussions of tax reform, by analyzing the financial statements of companies  to reach  a measurement  for  the two variables of the study.  T

Some research reports that cognitive grammar (CG) theory has good contributions to teaching English as a foreign language. In this research, the researchers seek to apply this theory and its principles when teaching the simple present tense to Iraqi students who face difficulties in differentiating between the multiple usages of this tense. To achieve this objective, the researchers have conducted an experimental study on a group of 60 Iraqi students in the University of Baghdad, College of Education for Women. Langacker’s (2003) theory has been adopted in the analysis of the cognitive relations to understand the common and different connections of these usages of the simple present. The study has concluded that the cognitive grammar t

The Atmospheric Infrared Sounder (AIRS) on EOS/Aqua satellite provides diverse measurements of Methane (CH₄) distribution at different pressure levels in the Earth's atmosphere. The focus of this research is to analyze the vertical variations of (CH₄) volume mixing ratio (VMR) time-series data at four Standard pressure levels SPL (925, 850, 600, and 300 hPa) in the troposphere above six cities in Iraq from January 2003 to September 2016. The analysis results of monthly average CH₄VMR time-series data show a significant increase between 2003 and 2016, especially from 2009 to 2016; the minimum values of CH₄ were in 2003 while the maximum values were in 2016. The vertical distribution of CH_4<