Abstract                                                                             

The government spending in Iraq and witnessed the changes and developments, especially after 2003, which outweighed consumer spending at the expense of capital expenditure and increased support and diversity of trends towards improving pension conditions for member

The research aims to demonstrate the impact of governance mechanisms on the quality of financial reports in the light of the accounting disclosure for sustainable development represented in (accounting disclosure for economic development, accounting disclosure for environmental development, and accounting disclosure for social development) in a sample of banks listed in the Iraq Stock Exchange.

Governance mechanisms were measured by evaluating and analyzing the mechanisms in banks for the research sample consisting of (15) banks, based on the governance guide issued by the Central Bank, as well as the banks’ financial reports for the years 2016 -2018, and the dimensions of accounting disclosure for sust

A New Perspective About Masculinity and the Issue of Identity in Ernest Hemingway's The Old Man and The Sea and Michael Ondaatje's in The Skin of a lion

The Egyptian labor movement is the oldest trade union movement in the Arab region. Beside, the labor movement in any society is, in fact, only a reflection of the extent of awareness of that class in that society. Such a comparison is based on the degree of social growth the working class has reached. Moreover, the Egyptian working class was characterized by modernity in its inception compared to other social forces and classes. In addition, its development is linked to the level of industrial development of the country. The peasants and craftsmen were the mainstay of production in the Egyptian society over several centuries. The labor union movement also represents the human aspect of the labor force when it encounters and interacts wit

The concept of insurance policy is one of the concepts that expresses a way to face the risks that a person is exposed to in the field of his life. It is a system that involves a prior agreement between two parties through which the risk is transferred from the second party (the insured) to the first party (the insurer) in return for paying an amount Calculated was able to cover the potential loss according to certain percentages agreed upon between the two parties, and that the main goal of any scientific analysis of the risk is to choose the most appropriate policy or method to confront it, by identifying the risks and ways to address them, and the main goal is to reduce losses and limit the possibility of their occurrence.

In

This research examines the phenomenon of the Arabic language repeated in the Qur'an and poetry, as some morphological formulas are valid in their uses and indications in more than one way. search).

Marriage is a holly secret in Christian religion .So it id natural that its ceremonies acquired religious form .In general the marriage is contracted by minister of religion in presence of the two parties or by a proxy or presence of parents if it is necessary . And to make the condition of publicity for the marriage ,its procedures must be made before witnesses .Also the minister of religionhave to confirm the agreement of the two parties before beginning the procedures.The marriage ceremonies are made.These procedures are religious traditions that includes praying and make blessings and putting the rings in fingers by thepriest . The marriage is a holly secret performed by the crown pray according to the church religious traditions

The present study aims to show the importance of ESL reading ability in acquiring English as a second language. The study involves 92 college students (males and females) from the Department of English at Nizwa College of Applied Sciences, Sultanate of Oman. They represent two groups, the foundation year students and the first year English majors. A number of tests were used to measure students’ overall proficiency in English as well as their reading ability (i.e., the ability to contribute to the main idea of the text, scanning, skimming, to derive word meanings from context, to use a dictionary to find meanings, definitions, to identify prefixes, antonyms and synonyms). Students’ ability to read was correlated to their proficiency

Public relations have become vital functions in modern institutions in the complex business world. They play an important role in facilitating the process of communication between the institution and its audiences and achieve mutual understanding between the parties as public relations play this important role based on research and analysis, policy formulation and programming programs and communication with the public.

The significance of this research comes from the challenges faced by public relations in state institutions. Misunderstandings and ambiguities still plague most workers in this field, especially in defining the concept, objectives and basic functions of public rela

Time and space are indispensable basics in cinematic art. They contain the characters, their actions and the nature of events, as well as their expressive abilities to express many ideas and information. However, the process of collecting space and time in one term is space-time, and it is one of Einstein’s theoretical propositions, who sees that Time is an added dimension within the place, so the study here differs from the previous one, and this is what the researcher determined in the topic of his research, which was titled (The Dramatic Function of Space-Time Variables in the Narrative Film), Which included the following: The research problem, which crystallized in the following question: What is the dramatic function of the tempor