The TV plays an active role in building the general culture of the recipients, which calls for emphasizing its contemporary mission in rebuilding the values that support the development and modernization of diverse societies. Such importance is necessary to explore the challenges facing the cultural invasion, The space opening, which had its cultural returns to the societies, produced a space for alternative values and antagonisms in the cultures and traditions of these societies in the midst of a psychological / social conflict behind a clash with the peculiarities of Muslim societies. Cultural Adtha.
From these points of view, and because the universities are an important stage to announce the demands of the advocates of change and

There are many problems facing the economic entities  as a result of its mass production &variation of its products  , the matter which had  increased the need & importance of cost accounting which is regarded a main tool for the managerial control.

The actual costing system is unable to meet the contemporary management needs ,so the Standard costing system appear to provide the management  with required information to perform its functions by the best use& way.

This research aims to determine  the standard cost for the  direct material for oil extraction activity by applying it in the north oil company.

chloride or poluacrulic acid with different primary amines to mesuring==================================638one hundred three patinents with rheumatic symptoms were include in this study and their sera tested for

Verbal Communication is linked with the social event no matter how different Communities in their cultures and styles of living and it's intuitions and political systems remain involved in its need . It is a dialogue , a pillar of human Communication , all Communication process conditional on the where a bouts of the shrine and the cycle of words . Semiotics is based on two principles important to Communicate : one : offer intended to report to the speaker . And the other : The recipient of the message a (know led gment of this intent . And learn to measure intent rely on two types of units ; first is the evidence for which is available for reporting the intent and the other : Signals . semiotics Communicate evidence bother as a channel

Most of the texts of Islamic law provide for the payment of damage and the denial of the human ... Damage of all kinds of material and moral, which is in the harm that affects the human being in himself or his offer or money or other affairs respected by Sharia. A person can defend himself, his mind, his religion, his offer and his money (the five imperatives) as much as he can. Islam rejects violence directed without a legitimate right and does not endorse aggression against others. Violence has been defined in language as a lack of compassion or against it or is a reprimand, bashing, and the blame ... It is in psychology: human behavior tainted by cruelty, oppression, and aggression, and is defined politically: it is deliberate civil d

It is noted in the title that the paper studies the viewpoint in the novel The Dog and the Long Night by the Iranian novelist Shahranoush Parsi Pour and in the novel Alibaba's Sad Night by the Iraqi novelist Abdulkhaliq Ar-Rikabi. Both are well known novelists, and about whose stories and novels many critical books, MA theses, and Ph.D. dissertations have been written. Also, some of their literary works have won prizes. Here, the researcher shed light on the concept of viewpoint, its types, and its importance in novels in general. This was done along with tackling the two viewpoints in both novels, where similarities and differences were identified. For this end, the researcher has adopted the analytic-descriptive appro

Often requires the investor to know the result of the company's activity contribute to the investor or by wanting to invest in them because profit or loss of the company affect positively or negatively in the price of shares of the company and with the end of the fiscal year delayed companies often to issue its financial statements after it is approved and audited by an observer External Auditor, From here came the idea of ​​research that appears to stakeholders of financial statements proactive appear, including actual figures for earlier stages have been prepared lists about lists and planned by the administration reflect the results of its phase remainder of the year as if they are (half a year or season or month) to offer At the

To avoid the negative effects due to inflexibility of the domestic production inresponse to the increase in government consumption expenditure leads to more  imports to meet the increase in domestic demand resulting from the increase in government consumption expenditure. Since the Iraqi economy economy yield unilateral depends on oil revenues to finance spending, and the fact government consumer spending is a progressive high flexibility the increase in overall revenues, while being a regressive flexibility is very low in the event of reduced public revenues, and therefore lead to a deficit in the current account position. And that caused the deficit for imbalance are the disruption of the