The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

The importance of this research has been to rationalize the cost of producing maize seeds through the followers of modern techniques and methods in agricultural activities such as genetic engineering for the purpose of increasing production efficiency of maize seeds as well as the importance of calculating seed cost rationalization through the ABC system and thus rationalizing government spending. The research is based on a single hypothesis that the use of genetic engineering on corn seeds works to:increase production efficiency of seeds and savings in agricultural inputs, calculation of rationalization through the cost system on the basis of activity ABC The research reached a number of conclus

In this paper, I highlight the bishops mentioned in the Bible in its sections
(The Old and New Testaments) where these books still retain the remaining remnant of the Bible
Issuing the prophets who preceded the mission of the Prophet Muhammad (peace and blessings of Allaah be upon him) and they must pray
And peace, as those bishops were mentioned in the Book of Formation through the recitation of the psalms
To Habakkuk, Malakhi, and Hajji.
As well as in the New Testament, which we see clearly in the four Angels: Matthew, Luke,
Disco, John.
Then the male lamented what was said of those bishops by expressing the eternal heavenly book (the Qur'an)
Al - Karim) as he focuses on this subject from multiple angles and exp

إن قراءة شبه متأنية لبعض مواقف الاِمام السجاد( عليه السلام ) من الظالمين وأعوانهم ، وكذلك مواقفه من بعض الحركات الشيعية التي تفجّرت في زمانه ، وكيف انتقل من مرحلة التقية المؤلمة إلى مرحلة المواجهة الساخنة ، لا سيّما بعد أن استنفذ دوره التبليغي الصامت ، وارتأى أنّه لابدّ أن ينتقل من المرحلة السلبية السرية الصامتة إلى مرحلة اعلان المعارضة ، خاصة وإنّه أدرك أن خصومه عن دوره في تأليب الاُمّة ضدهم وتحشيد غضبها وإ

الوطنية والقومية والاممية والموقف الغربي والتغيير السياسي

الخطاب السياسي الاسلامي واشكالية المراوحة بين الشورى والديمقراطية

Hate speech (henceforth HS) has recently spread and become an important issue. This type of speech in children's writings has a particular formulation and specific objectives that the authors intend to convey. Thus, the study aims at examining qualitatively and quantitatively the classism HS and its pragmatic functions via identifying the speech acts used to express  classism HS, the implicature instigated as well as impoliteness. Since pragmatics is the study of language in context, which is greatly related to the situations and speaker’s intention, this study depends on pragmatic theoriespeech acts, impoliteness and conversational implicature) to analyze the data which are taken from Katherine Mansfield's short story (The D

ABSTRACT:

The study aims at expounding the correlation and effect between the Human resource development strategy and Quality Municipality Service within a theoretical framework and a practical framework conducted at Directorate Of Municipalities in holy Karbala . The researcher found during a pilot study that there isn’t enough care paid by the Directorate Of Municipalities in developing its human resources using one strategy or a number of strategies and their effect on the Quality Municipality Service. Thus a number of research questions were set concerning the existence of clear perception in the Directorates Of Municipalities concerning the strategies of developing both the human resource an Qualit