The research aims to identify the most important concerns that led to the increase of  interest in the topic of corporate governance and specifically highlighting  the role of the audit committees of the Administration  Board in reducing the risk of the auditor and the rationalization of professional judgments، in particular about accepting  the assignment and setting the fees of the audit process by extrapolating  global experience in this area ، and a field study is conducted for a sample of private Iraqi banks to evaluate the role of audit committees constituted currently per with bank law no. (94) of 2004 and to be acknowledged with actual performance of these committees and their role in recommending the n

The present study investigates the relation between the biliteral and triliteral roots which is the introduction to comprehend the nature of the Semitic roots during its early stage of development being unconfirmed to a single pattern. The present research is not meant to decide on the question of the biliteral roots in the Semitic languages, rather it is meant to confirm the predominance of the triliteral roots on these languages which refers, partially, to analogy adopted by the majority of linguists. This tendency is frequently seen in the languages which incline to over generalize the triliteral phenomenon, i. e., to transfer the biliteral roots to the triliteral room, that is, to subject it to the predominant pattern regarding the r

    The research aims to study the impact of the dimensions of fun in the workplace in achieving internal marketing And knowing the type of relationships That link the dimensions of fun in the workplace With each other, None of the researchers mentioned (to the researcher's knowledge) the link between fun in the workplace and internal marketing From this point of view the main objective is determined, which is to study the effect of fun in the workplace in internal marketing, The research was conducted at Al Salam Public Company for Communications and Information Technology The research community was represented by (308) employees of the aforementioned company , Where a random sample was selected tha

Resumen:

 El presente trabajo intenta analizar las características del lenguaje jurídico español a cuya estructura se debe su complejidad. A la vez, damos una descripción detallada de sus rasgos morfosintácticos, léxico-semánticos y estilísticos. En ningún momento, pretendemos fijar unas pautas o normas para la traducción de este lenguaje que requiere unos previos conocimientos jurídicos y cierta preparación para proceder a realizar esta tarea. Nuestra intención es, simplemente, ofrecer al lector árabe una pequeña visión de lo difícil que es comprender los textos legales españoles hasta para los nativos para imaginarse las posibles dificultades a la hora de iniciar a traducirlos.

This research was distributed into two sections, the first section was concerned with the concept of value for De Saussair and its methodological impact on his linguistic structural conceptions with respect of the distinction between synchronism and diachronism, the value role of linking function between the sounds and the though, the basing of his theoretical conception on the language being a form and not a material according to this principle and the value impact on the demonstration that the linguistic element acquires its functional importance from the relations inside the language system. It also stopped at the methodological impact of value on defining the analytical linguistic unit and the value role in semantics through the prin

ABSTRACT

Learning vocabulary is a challenging task for female English as a foreign language (EFL) students. Thus, improving students’ knowledge of vocabulary is critical if they are to make progress in learning a new language. The current study aimed at exploring the vocabulary learning strategies used by EFL students at Northern Border University (NBU). It also aimed to identify the mechanisms applied by EFL students at NBU University to learn vocabulary. It also aimed at evaluating the approaches adopted by EFL female students at Northern Border University (NBU) to learn a language. The study adopted the descriptive-analytical method. Two research instruments were developed to collect data namely, a survey qu

Allowing Iraqi companies to use multiple systems and policies leads to varying levels of disclosure and no high symmetry between report preparers and users, and that the adoption of integrated reporting can reduce information asymmetry. The theoretical side addressed the concepts of these variables, and in the practical side the binary variable (0, 1) was used. To compensate for the value of the independent variable (integrated reporting) based on the Central Bank of Iraq’s classification of banks according to the (CAMLES) index, and the dependent variable (information asymmetry) was measured through two measures (price difference, unusual return), the research community was represented by (5) Banks out of the total of banks li

Retained soft tissue foreign bodies following injuries are frequently seen in the Emergency and Plastic Surgery practice. The patients with such presentations require a watchful and detailed clinical as- sessment to overcome the anticipant possibility of missing them. However, the diagnosis based on the clinical evaluation is usually challenging and needs to be supported by imaging modalities that are suboptimal and may fail in identifying some types of foreign bodies. Owing to that, serious complications such as chronic pain, infection, and delayed wound healing can be faced that necessitate a prompt intervention to halt those detrimental consequences. The classical method of removal is a surgical exploration which is not free of risks.

This research Sought to Determine the Relationship and  impact  between the tax knowledge in dimensions  of the tax compliance costs (monetary costs, time costs, psychic costs) Since the sample included 81 individuals represented by the Executive directors and Financial  and Accountant working in the Joint-stock company,  A questionnaire was used as a tool for data collection and its analysis.  For the purpose of analyzing the research data the statistical package for social science, SPSS. The most important tools used in the statistical analysis are:(standard deviation, and simple linear regression, percentages,  arithmetic mean, Cronbach's alpha, F-test, T- Test). The research found a weakness attenti

The research aims to diagnose the shortcomings and weaknesses in applying the dimensions of the quality of work life and the extent of their impact on employees’ attitudes and behaviors, and thus their relationship to enhancing their core competencies. The scientific value of the research stems from highlighting the importance of the dimensions of the quality of professional life in improving the productive efficiency of workers in the public sector and raising the level of organizational performance. Because the quality of working life plays an important role in enhancing the core competencies of employees in the public sector, it can also be an incentive or a disincentive for any employee by adapting to the economic and social condit