The relationships between the related parties constitute a normal feature of trading and business processes. Entities may perform parts of their activities through subsidiary entities, joint ventures and associate entities. In these cases, the entity has the ability to influence the financial and operating policies of the investee through control, joint control or significant influence,  So could affect established knowledge of transactions and balances outstanding, including commitments, and relationships with related to the evaluation of its operations by users of financial statements, including the risks and opportunities facing the entity assess the parties. So research has gained importance of the importance of the availability

     The dialect is part of a broader environment that includes many dialects that have their own characteristics, but they share a set of linguistic phenomena that work on the communication of the members of this environment with each other, and these dialects are old and died, wheras some of them live next to classical, each dialect has a set of common characteristics, The dialectical division is due to the feeling of the place of the one region, that they speak in a way that differs from the image that the inhabitants of the neighboring region walk in, and the dialects of speech in the Arab countries still retain ancient elements that were common in the dialects of Arabs before Islam, as they adhered to many of the

 يتناول البحث تعليم اللغة العربية وما لها من أثر بين التراث والمعاصرة إذ يعُد مقياس رقي أي مجتمع من المجتمعات مقدار عنايته بلغته القومية ، فهي وسيلته واداته للتفاهم في مواجهة المواقف المختلفة التي تتطلب الكلام ، والاستماع ، والقراءة ، والكتابة ، هي  دلالة تحضره وتقدمه في احواله المختلفة ، وهي الشرط الاساس في بقائه ونمائه ، فبدونها يغيب موضوع الحديث عن مفهوم المجتمع القومي لاي شعب من الشعوب ..

يهدف البحث الى التعريف بمشاريع معاملات التأثير العربية، وبيان المجلات العلمية العراقية المشتركة بها ودرجة التأثير لها فضلا عن التعريف بمــــــــوقع المجلات العلمية الأكاديمية العراقية IASJ وعدد المجلات الداخلة فيه. واعتمد البحث على المنهج الوصفي أسلوب المسحي من زيارة المواقع الإلكترونية لمعاملات التأثير، والإطلاع على تقارير معامل التأثير للسنوات 2015-2019 . وخرج البحث بعدة استنتاجات منها ازدياد عدد المجلات ال

Linguistic research according to modern curricula:
   It is one of the important matters that occupy the ideas of those concerned with linguistic studies, whether Arabic or otherwise. Recent years have witnessed the advancement of this methodological approach, and books and studies in Arabic have been written on important, multifaceted issues, of grammatical and linguistic origins, and their balance with new developments and ideas attracted mostly from Western studies.
    The comparative approach - as they call it - is one of the modern approaches that is based on balancing a language with other sisters belonging to its family, to reach similarities and differences between them, and to know the c

This study investigates self-perception and self-branding on Instagram among young Arab women in the UAE, focusing on how they curate, negotiate and perform their digital identities and whether their digital self-presentation in any way compromises their sense of authenticity. The study is based on 11 interviews with young women in the UAE, between the ages of 20 and 30, in addition to online observation to follow the participants’ activities on Instagram. The study demonstrates that while social and digital media platforms may play a role in “empowering” Arab women, women tend to set their boundaries of authenticity shaped according to their audience’s expectations and their in-groups. This confirms the r

In this paper, the theoretical cross section in pre-equilibrium nuclear reaction has been studied for the reaction  at energy 22.4 MeV. Ericson’s formula of partial level density PLD and their corrections (William’s correction and spin correction) have been substituted  in the theoretical cross section and compared with the experimental data for  nucleus. It has been found that the theoretical cross section with one-component PLD from Ericson’s formula when  doesn’t agree with the experimental value and when . There is little agreement only at the high value of energy range with  the experimental cross section. The theoretical cross section that depends on the one-component William's formula and on-component corrected to spi

The researcher  tried to show the importance of obligation with the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis when expressing an opinion the financial statements submitted tax administration and enhance the confidence of these lists, and adopted in the tax settling accounts process and its impact on tax revenues, and touched a researcher at the theoretical side of the search to the problem of research and of my Is there a trace of non- not to obligation by the rules of professional conduct in Iraq affect the tax revenue with the rules of professional conduct in tax revenue for companies research sample, the research aims to study the rules of professional conduct set by the Associatio

      Among Persian poets and literary works, Ferdowsi and Shahnameh have a distinctive and prominent place. Since the 5^th  C. AH , they took the interest of all Persian language and literature scholars and were one of the first books to be translated into different languages including Arabic by Al Fatih Bin Ali Bin Mohammed Al-Bandari in  the year of (620)AH  .Because it was completed in the early 7^th C. AH and in terms of antiquity, there is no older copy than  of Al-Bandari’s version  which holds great value in the analysis of  Shahnameh other different copies.

      To find out the how far analogy goes, the present paper makes a general comparisons of  Bijan and Manijeh in Shahnameh Fer