The aims of research is diagnose and indicate the role of fairness in the work of accounting, which is important in reducing the unacceptable practices to manage earnings by economic units, As well as the interpretation and indicate Ethical inside in the accounting and accountants in particular practices in the area of ​​earnings management to reduce the negative effects of the practice and display the results mentioned acts according to what is supposed to be for the purposes of service users, Researchers have identified that one hypothesis, that "Fairness of accountants in of their work accounting lead to a reduction of earnings management practices". The results suggest that the accounting practices that lead to the manipu

الحمد لله ، والصلاة والسلام على سيدنا محمد رسول الله ، وعلى آله وأصحابه ومن والاه.

 أما بعد:

فقد تبارى العلماء لخدمة ديننا الحنيف، توثيقاً، وتحليلاً، ودراسة، مضافاً للتعريف بالأعلام الذين أسهموا في إرساء معالم الدعوة الإسلامية، وقد تباينت أساليب علمائنا الأفذاذ، فلكل كان منهجه وطريقته، مقصدهم في هذا، حبهم لهذا الدين، والذبّ عن العقيدة، ومن هؤلاء الجهابذة، العلامة عبد الله بن ابراهيم الميرغني ا

Abstract

Leadership has now become a process for applying methods and techniques that make the Organization at the top of its competitive pyramid a greater market share. Leadership has become a focus for all leaders and managers، and leaders and managers are increasingly seeking to develop their skills and leadership skills. The research started with a clear problem of specific questions to ensure that the general objective of the research is to describe the characteristics of the leader and to clarify the dimensions of empowering the workers and to highlight the role of the leader in empowering the workers. The study examines the relation between the role of the leader in

Concentrations of heavy metals (Copper Cu, Iron Fe, Manganese Mn, Cadmium Cd, and Lead Pb) have been studied in river crab Sesarma boulengeri (Outer part of the shield and interior tissues) which caught from two stations in Shatt Al – Arab river (Salhia and Aldeir areas). Elements concentrations were measured by Flame Atomic Absorption Spectrophotometer, concentration of heavy metals in the internal tissues was higher than in the outer shield in both of the stations with the highest value of the elements was to iron 95.21 mg\ kg during the spring as well as copper was 55 mg\kg and manganese was 39.09 mg\kg. The study showed the presence of seasonal changes in the studied heavy metals concentrations values in the tissues of river crab;

This study sought to determine the impact of spreading the culture of quality in improving the quality of tourism service in some hotels in Erbil governorate. The theme of excellence in providing service and attention to it has become the concern of most organizations in general and tourism service organizations in particular. Tourists try to establish the mental status of customers about their tourism organizations had to pay attention to the quality of service provided to the customer and work to develop them to the advanced stages of satisfaction and happiness of customers and this will certainly positively affect the improvement of service in the tourism sector, Of the research variables were examined statistically by distrib

United nation determined many basic climatic effects which affect the crust of Earth.
And the most important one is the climatic change and its effect on environmental, economic,
social, and political effects. So, the amount of rain which is considered as one of climatic
changes in Iraq should be studied.So, this research explains the factors which affect rain, its
overall average, the variation in the amounts of rain, the amount of yearly rain and variation
in both yearly and monthly rains by using standard variation and yearly fluctuation.As a
result, it is concluded that the number of rainy days doesn't mean an increase in rains amount.
And there's variation in rains amount in all study areas which is contrastive

The research seeks to identify the effectiveness of a selective program in modifying irrational thinking that causes anger among an important class of societies in general. namely teachers. Specifically female teachers because of the pressures they suffer because of the nature of this profession. It may develop into anger outburst, which may cause irrational thinking arose as a result of the different situations they are going through. The sample of the program consisted of (12) teachers in Egypt, from different educational sectors. The researcher intended to clarify the emotion of anger and the irrational thoughts associated with it and the contribution of the selective counseling program in modifying those irrational thinking. This was

درست الباحثة البنية الإيقاعية عند الشاعر الصقلي

Abstract

The research was limited to those whom Imam Abu Dawood

described in his Sunan as weak, so this research does not include

narrators who carried descriptions indicating weakness such as

ignorance or others, nor does it include hadiths that the Imam

described as weak.

The number of narrators whom Imam Abu Dawood described as

weak has reached six narrators, and my methodology was to

mention the words of Imam Abu Dawood, then transfer the

sayings of other advanced scholars, as well as the sayings of

Imam Abu Dawood in his other books, if any, to show the extent

of compatibility between these sayings.

I have reached the following resul

Internal Audit  is one of the most important backers of corporate governance, the researcher expanded his interest in this subject to examine the efficiency of Internal Auditors at the Arab Bank and its branches in Jordan to achieve Accountability which enhances the Corporate Governance and to identify the effect of the International Internal Audit  Standards in strengthening the role of Internal Auditors in Accountability, and the effect of Attribute and Performance Standards in Accountability. The researcher applied descriptive analysis method to define the role of Internal Audit in the Arab Bank in achieving one of the basic principles of Corporate Governance assimilated in Accountability. The researcher’s sources include