Abstract

    This research  aims to highlight the Cooperate Governance concept and determine its accounting dimensions, especially what has connected with development the management accountant role concerning the nature, scope and its location in the organizational structure in the companies as to be complied with implementing the cooperate governance principles and mechanisms in the modern businesses environment. This research has focus on clear shortage in the management accountant role in the companies,  regarding to implement the governance mechanisms, especially his role to provide the information and consultations to the internal & external parties (stakeholders) . This

        Which was entitled : Aesthetic and dramatic dimensions of silence in the feature film , and the researcher clearly define after removing the confusion existing in some authorized sources , as for the concept of silence , adopted in this research is : the death of the audio stream , Hence the researcher shed a light on the aesthetic and the dramatic role of silence in the feature film , through the handing of the silent scenes ( absolute silence ) in the film research divided this research into four chapters . This first Chapter includes : methodological framework , which represents the research problem , which came with the following question : what is the mechanism of productive silence to the

Rheumatoid arthritis (RA) is a chronic inflammatory polyarthritic disease associated with remissions and exacerbations and characteristic genetic, clinical, pathological, and immunological features. The present study was designed to evaluate some immunological parameters of some Iraqi patients with RA. The study was carried out on 75 Iraqi RA patients who were referred to the consultantand which divided into 59 female and 16 male, treated and non-treated. The diagnosis of those patients has been performed under supervision of a specialist physician in rheumatology. Enzyme linked immunosorbent assay (ELISA) technique has been applied for the detection of anti-cyclic citrullinated peptide antibodies (anti-CCP) and (Interleukin-1α (IL-1α)

The results showed the spread of disease blight leaves caused by injury fungus Alternaria in different areas of cultivation in the city of Baghdad where he was recording the highest rate and the severity of the disease of 100% and 80%, respectively, in the Abu Ghraib area and the least of 20% and 12% respectively in the Amiriya district results showed test pathogenicity of the fungus pathogen emergence of symptoms of the disease superficial discoloration Authority of black paper when wound areas and yellowing of leaves about race as centrist and leaky latest country clear ????? on Central race after 48 hours ....

  The budget in general is a plan of action prepared by the government and works to submit it to the legislative authority for the purpose of approval, and translates its economic and social policy into annual digital targets. In order to know the effectiveness of the public budget, it must be linked to other financial planning tools such as foreign exchange policy and credit policy and measured by the economic and social results and not only financial results.

     And to avoid the shortcomings that accompanied the budget because of the use of the traditional method of balancing items and finding remedies to get out of the financial crises experienced by countries in general and Iraq in particular in the

This research deals with a unique and innovative topic, that is the study of complaint in the Quranic text. Despite its importance, it has never been studied before, because most of the complaint 's meanings in the Quranic text is: the in explicit complaint. The mentioned complaint's expressions in different contexts overlap with other purposes, in particular call method and its peripherals like mourn , ask for help , exclamation and others.
Moreover, expressions that reveal complaint are related to the complainant's emotional and psychological status, and the complaint's context.
This research deals with the topic into two sections: The first deals with the important expression of complaint such as: iff, ouah, mooing, crying. The

Research summary

Westernization is a term not familiar to our scholars at the beginning of the emergence of translation from Western literature, sciences and arts in its detailed form now.

Westernization was not an issue that those Greeks, Persians, Romans, Indians and others worked on translating those sciences and cultures. Rather, it was a process of transferring a new philosophy and logic that had not been previously seen by the Arabs, so they were affected by it in a strange way, to the point of fascination by some of them. For this reason, this research came to clarify these issues and address them within the scientific methodology.

This research aimed at studying the role of calculated knowledge an its efficiency in improving the performance especially most of the organizations are living within knowledge era which concentrate on new technology investment in different fields of modern live . Under the scientific trends towards the economy of calculated knowledge which depend basically on new computer program in order to utilize the knowledge to raise the level of work performance exploiting different resources in the best way that helps the organizations to achieve their objectives because the information technology and computer programs became a means of survival and indispensible instrument within the developed world which depend on prosperity . progress

In the name of God the Merciful
 Praise be to God and the Hall and Peace Uncle Prophet Muhammad and blindness Alo and companions
 Money is the lifeblood and a reason for living. An individual cannot live without money to make it
It is only through the necessities of life and the state that it can perform its duties and functions only
As money is so important, the state must regulate the balance of revenues
And expenses in order to avoid failure in Mizanitia, but perhaps the country may be exposed to crises
An exception that leads to misappropriation in the general Mizanitia and the Islamic Shari'ah is valid for Makkah
Time and place for all circumstances has created several ways to address the budget defici

Euphemism is an important linguistic phenomenon that tends to soften written or oral expressions. Thus, when translators or interpreters face expressions including euphemism, they need to know how to deal with them. The problem of the current paper lies in the effect of rendering euphemistic expressions inaccurately, as such expressions represent the cultural and terminological sense of the original language. Thus, rendering them improperly will affect the sense of the interpreted speech. For this, it is essential for translators in general and simultaneous interpreters in particular to know the importance of utilizing euphemism in the simultaneous interpreting field, which is the main aim of this paper. To this end, a systematic review