The article approaches the characteristics of Russian literature in the time of Khrushchev or the "thaw" period a very short period of Soviet history, characterized by the easing of the dictatorship of power and relaxation in various areas of people's lives. The interest in the research is focused on the importance of interpreting the family portrait in a short but distinct period in the development of Russian/Soviet literature. The research material is the story of Sholokhov's “The Fate of Man” 1956, the story of Panova “Serioga” 1955, and Abramov’s story “Fatherless” 1961. В статье рассматриваются особенности художественной литературы периода хруще

Abstract

The term public budget defects became nowadays a chronic, economical phenomenon, almost all the countries weather advanced or development country suffered from it, despite the different visions to economic schools of a thought to accept or reject the deficit in public budget but the prevailed opinion that is needed to rule the role of the state by reducing the public spending which led to continuous deficits in public budget and the consequent upon increase in government borrowing, increase taxes on income and wealth, thus weakening the in contrive for private investment which contributed to the increase of in flationary stagnation, it became a duty to state covered by the lack of financial sources

This study aims to clarify areas of using information technology in accounting and its impact on the profession of auditors by reviewing the concept, types, areas and the importance of information technology and its implications on the audit profession as well as to clarify the extent of contribution of information technology in  developing of procedures of the audit profession and what its requirement, also this study aims to enhance the theoretical side by identifying the views of a sample of auditors in  Arab countries selected (Iraq, Syria, Jordan), for the extent of using of information technology in their work and level of their perception for the importance of that

  The research aims to find out the impact of Lee’s cognitive strategy on the achievement of fifth-grade literary students in the module of history. The research community consists of the secondary female day schools of Al-Karkh Al-Oula Directorate General of Education. The size of the research sample comprises (45) female students of the fifth grade of the literary brunch, (21) students for the experimental group and (24) students for the control group. The researchers have chosen an experimental design with partial control to suit the current research and its goal. They used a unified tool to measure the achievement of female students, which consisted of (50) items characterized by sincerity and they extracted the stability of t

The topic of the research aims to consolidate the concept of fair value, and then to identify the international financial reporting standard and its role in the application of fair value in the Iraqi local environment and the possibility of using it in determining the value of the company. To achieve the goal of the research, the analytical approach was adopted for the data and information that was obtained by the researcher by conducting interviews with a number of bank and department managers in a sample of Iraqi banks registered in the Iraq Stock Exchange, and then analyzed by adopting some quantitative financial methods. The researchers reached a set of conclusions, the most important of which was the impact of fair value accoun

Christianity has rites and rituals that they should perform, and are indispensible. They say that these are sacred ordinances by Jesus Christ (PBUH) including the secret of priesthood. The origin of this secret as they claim is Christ. He puts the foundation of priesthood in Christianity. He has chosen twelve disciples and then seventeen whom he ordinated to obtain the honor of spreading the message of Christ among people. He appointed among the priests a divine message which the first fathers from the disciplesthemselves. The disciples are ones who take the secret and deliver it to the ones after them. The disciples took that sacred secret from Christ. Therefore, the secret is used when granting any religious position in the church. That s

The power of advertising is immense. Producers of commercial goods and services routinely pour vast sums into promoting their wares through the advertising media, knowing  that a successful campaign can win them vital market share , and that failure to advertise effectively can have devastating results . The function of advertising is promotional ; to draw our  attention. In order  to achieve this function it must reach its target  audience , then capture that audience with a message that is both attractive and memorable.

         From a linguistic point of view, the language of advertising must be informative, instructive , distinctive and persuasive . It must employ&nb

The issue of dignity is one of the topics that do not pass as long as the earths and the heavens remain; Because the earth is not devoid of the righteous, the believers, the saints, and the pious, and these do not cease from them aid, dignity, insight, or good vision, and from here the authorship in this section was continuous; Because the people’s need for it is confirmed as time progresses, and in that, Ibn Taymiyyah says in the sum of his fatwas, “And from what it should be known is that dignities may be according to the man’s need, so if the weak needs them Faith or the needy, he is given from it what strengthens his faith and fulfills his needs, and he who is more complete is the guardianship of God than him. He is independent

 The tax base is one of the bases of the technical organizing of taxes,   and that a good selection of the tax base effects the outcome of the tax and its fairness, and with the expansion of the tax range results a dangerous phenomenon called tax evasion, which became threaten the economies of countries and this phenomenon prevents the achievement of the state to its economic, political and social objectives which seeks to resolve this phenomenon and identifying all human and material potential and realize the real reasons that lie behind it.   The researcher found that tax authorities are weak in terms of it the technical material and financial abilities, the analysis of data show that then is a significant reve

This research is qualitative in nature. It aims to investigate descriptively, analytically, and comparatively the modern AK model represented by the Sudan Open University Series, and the European framework, the common reference for Teaching Foreign Languages, to uncover what was achieved in them in terms of communication and language use. Accordingly, an integrated, multi-media approach has been adopted to enable the production and reception activities, and the spread of Arabic in vast areas of the world. Such a spread helps Arabic language to be in a hegemonic position with the other living languages. The study is based on getting benefit from human experiences and joint work in the field of teaching Arabic to non-Arabic speakers to mee