The aim of this study is to identify the effect of enabling the effectiveness of the work of the audit committees in private commercial banks and to identify the extent of awareness of the importance of empowerment in the work of these committees, especially as it is known that these committees, especially the inspection committees that go to private banks and from various sources including committees of the Central Bank of Iraq Committees of the Securities Commission and finally committees of the external audit offices, through an analysis of the determinants of empowerment in the performance of the most important work of the audit committees, namely: supervising the process of preparing reports, supervising the system of intern

      The present paper discusses one of the most important Russian linguistic features of Arabic origin Russian lexes denoting some religious worship or some political and social positions like Qadi, Wally, Sultan, Alam, Ruler, Caliph, Amir, Fakih, Mufti, Sharif, Ayatollah, Sheikh.. etc.  A lexical analysis of the two of the most efficient and most used words of Arabic origin Russian lexes that are “Caliph and Sheikh” is considered in the present study. The lexicographic analysis of these words makes it possible to identify controversial issues related to their etymology and semantic development.

The study is conducted by the use of the modern Russian and Arabic dictionary, specifically, (Intermediate lexicon Dictionary

Resumen Introducción Debido a su exigente entorno académico, el dolor lumbar crónico (DLC) es un trastorno musculoesquelético común entre los estudiantes de medicina, lo cual es particularmente preocupante. El tabaquismo es un factor de riesgo conocido por causar diversos problemas de salud y se ha asociado con el DLC, pero la relación específica entre el tabaquismo y el DLC aún no ha sido bien explorada. Objetivo Este estudio tiene como objetivo investigar la asociación entre el tabaquismo y el DLC en estudiantes de medicina en Irak. Diseño Se empleó un diseño descriptivo transversal que involucró entrevistas cara a cara con 200 estudiantes de medicina de 18 años o más. Los datos sobre características demográficas, comport

Abstraet

Students dropout from the Education has a negative phenomena on individual and society and even on different aspects of life especially on the economic aspect , Thus our research tries studying and analyzing the relation between the size of dropout and human development level in Iraq and as (research sample) the first decade of this century as a studying period, the study includes the dropout in Secondary schools and depending the formal records as a main source to evaluate the size of this problem in Iraq , which shows an increase in the size of dropout in this period in comparison with the last decades of the twentieth century, this produces a negative effect on human developme

The science of jurisprudence is one of the legal sciences that scholars have been interested in since the first centuries of Islam, and they wrote many books about it, and the science of manuscripts is considered one of the scientific achievements in which many scholars emerged, including Imam Al-Samaani, so I chose this manuscript related to Istism to clarify its concept and meaning for all people, The student (Ali Ahmed Abdel-Aziz Sheikh Hamad) preceded me in the investigation of part of the book, and it was facilitated for me, by the grace of God Almighty, to investigate the issue (if one of the Muslim spouses apostatized and one of the infidel spouses converted to Islam until the end of the issue of if the two spouses were taken capt

Studying translation as academic article has cultural motive side by side academic aim to establish a professional generation that have the ability to serve labor market . And because translation is important in many sectors in the society such as technology, science, popular institutions, tourism and political and legal relations between countries. Our investigation concentrate on the articles of translation teaching in fourth class/ Spanish Department/ College of Languages/ Baghdad University for five years in order to evaluate the level of utility of creating translators and interpreters after graduation . From 2009 until 2014 we saw continuous yearly exchanging in teaching articles by many professors with different levels , in our point

La recepción de la nueva ortografía. El tratamiento de los signos de puntuación en la prensa española e hispanoamericana

La literatura infantil es uno de los géneros literarios que incluye varios estilos de la prosa, cuento, poesía etc. Ha florecido en el siglo XX con la aparición de los autores que dedicaron la mayor parte de su tiempo para escribir sus composiciones para los niños, tomando de las leyendas y las historias populares y religiosas a fin de hacerla sencilla para ser correspondiente con sus edades. La traducción de la literatura infantil lleva a ampliar los horizontes y los conocimientos de los niños cuando conocen las costumbres y las tradiciones de los pueblos. Se sabe que hay muchas dificultades respecto al proceso de la traducirían en cuanto a la comprensión de los niños. Pues, hasta cuál alcance el traductor tiene que ser justo en