Recent decades have witnessed tremendous economic development that has led to the spread of international companies (multinational companies) and its activity has expanded to cover many countries of the world, with intense competition among countries to attract more international investments, which has led to the emergence of some controversial accounting issues in many Relevant areas, including accounting for transactions in foreign currencies, translation of financial statements for companies and foreign branches, as this issue is an important and sensitive topic because many of its aspects are controversial and not yet resolved, especially with regard to the variation in standards and Relevant accounting practices from one country to

Abstract

The research aims to study the role of e-government in enhancing institutional performance. The dimensions of e-government are: (support and commitment of senior management, technical structures, organization and human resources, knowledge and information, work procedures, attention to citizens' satisfaction, and client parties),while the dimensions of institutional performance are: (Service improvement, innovation, efficiency and effectiveness).

The research used electronic questionnaire as a main tool for data collection, The questionnaire included all the employees in the e-government project in Department of Government Coordinate and Citizen Affairs at the General Secretariat of the C

The modern stylistic lesson has become more committed to the scientific limits in which it believed, and more confident in itself, and it is no longer just a scientific procedure that helps other curricula and sciences that preceded it.

Based on this, our modest research ((a stylistic vision of the objection in the Quranic discourse)) arose to explore an artistic rhetorical phenomenon that was included in the Holy Quran text. ; Because analysis is a situation that allows us to see a lot and absorb the stranger more clearly.

And since the horizontal arrangement of the linguistic elements in which stylistically undistinguished elements meet with distinct ones, the other trend has emerged that believes that the stylistic dis

The effect of Al dust particles on glow discharge regions, discharge
voltage, discharge current, plasma potential, floating potential,
electron density and electron temperature in planar magnetron
sputtering device has been studied experimentally. Four cylindrical
Langmuir probes were employed to measure plasma parameters at
different point on the radial axis of plasma column. The results
shows the present of Al dust causes to increase the discharge voltage
and reduce the discharge current. There are two electron groups in
the present and absent of Al dust particles. The radial profiles of
plasma parameters in the present of dust are non- uniform. The
floating potential of probe becomes more negatively while

Through the history of art movements, abstraction has been rotating between appearance and disappearance, mounting and stillness while its performances differed between reduction and simplification on the one hand and between the use of chromatographic and linear abstraction on the other. As a result, to what is mentioned, abstraction has appeared in many different artistic forms underlying the systematicity of the plastic art history.However, according to a contemporary point of view that comes up with the scientific revolution, the art of optical deceiving (illusion) appeared to find a hybrid art form that locates between the geometricity of abstraction and the scientific, visual and psychological foundations that are linked with the i

The definition of "prostitute" and prostitution is a difficult one and a
question over which the legislators of many lands and nations differed. A
notable feature of prostitution is its epidemic increase at times of war,
revolution and armed commotion, on account of economic, social and
psychological factors generated by such conditions of mortal conflicts. Wars
invariably deprive young wives and lovers of their men folk, resulting in
financial , sexual and emotional frustrations . At no time is the natural
balance between the sexes more seriously disturbed than during wars, when
thousands of men are thrown into one sector of the country and hundreds of
towns and villages are left to women and children only. Lo

Samples (4th) reviewed are deposited and stored in the Iraqi Natural History Museum (INHM), and there are 4th of them. Sciurus anomalous (Güldenstädt, 1785) species are preserved and mummified. It is a Caucasian squirrel (S. anomalus) that was medium in size, with a grayish-to-chestnut color, a golden gray back, and a golden tail. It is found in the forests of East and Southeast Asia. The variety possessed for the study was previously registered in the vertebrate literature by several authors and was stored by scientific methods in the museum. As a result of the multiplication and growth of these species, and to know the environmental changes that occurred in them, they were compared with models and samples found throughout Iraq