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

الخلاصة

تشير نظريات علم اجتماع المعرفة الى ان ظهور مفهوم معين او سقوطه لايتم بمحض الصدفة، بل نتيجة تفاعل مجموعة من العوامل الثقافية والسياسية وحتى الاقتصادية ومن هنا فأن ظهور مفهوم الاثنية كان محصلة عوامل كثيرة خصوصاً بعد ان اصبح موضوع الاثنية في العقود الاخيرة من القرن الماضي وبداية القرن الواحد والعشرين محور نقاش رئيس في ميدان البحث الاجتماعي والسياسي، ليس في

     The control function of important functions in the system of government for several reasons , perhaps the most important of the magnitude of spending and spending in one of the tools adopted in the implementation of the control function.                               

        Perhaps the most prominent stages of the development budget in terms of setup and use in the budget programs and performance , as specialized literature  show its importance in strengthening financial and operationl

Saudi Arabia’s banking sector plays an important role in the country’s development as it is among the leading sectors in the financial sector. Considering, two main Saudi banks (The National Commercial Bank and Saudi American bank), the present study aims to observe the impact of emotional intelligence on employee performance. The components of emotional intelligence affecting employee performance include self-management, relationship management, self-awareness, and social awareness. A quantitative methodology was applied to analyse the survey results of 300 respondents over the period from 2018 to 2019. The results show that there was a significant positive impact of self-management, self-awareness, and relationship manageme

The study focuses on identifying the reality of administrative creativity of secondary schools' managers in Al-zarqaa province. The descriptive approach was adopted to conduct this study. To achieve the study objective, the author designed a questionnaire composed of (24) items included (4) domains applied on (80) male and female school managers were selected randomly. The results showed that the administrative creativity level of secondary school's managers over all domains were too high which ranked as school management domain followed by public community domain then teacher domain and finally, school environment domain. Additionally, each of male, private sector, and experience over 10 years revealed significant differences.

THE PROBLEM OF TRANSLATING METAPHOR IN AN ARTISTIC TEXT (ON THE MATERIAL OF RUSSIAN AND ARABIC LANGUAGES)

In an intensive study of the various species of the Euglenophyceae under different environmental conditions, the algal samples were collected monthly in twelve springs and six related streams from September 2019 to August 2020 within Shaglawa district-Erbil Province in virgin areas for phycolimnological study. Twenty species of Euglenophyceaen are identified as a new record for the algal flora. These taxa consist of Colacium vesiculosum, Lepocinclis salina and L.wangi, Eutreptia viridis, Euglena chlamydophora, E. clavata,

After the success of the reforms Keynesian save the capitalist system from collapse and to apply the concepts of state intervention in economic activity in order to revive aggregate demand to achieve the purposes of macro-economic policies which draw their scope of economic (John Keynes) theory of effective demand, which created the new role of the state away from the classical concepts. Valley transmission role of the State of (State Guardian) to the process of state overlapping that increased and social functions have become responsible for raising the standard of living of classes with limited incomes, in particular, and the rest of the classes in general, through the expansion of the delivery of public servic

The current research deals with the argument of delusion and interpretation in the direction structure and its reflected impact in the reception activity and the amount of conceptual displacement it is subjected to in an aesthetic approach to abstract conceptual definitions of the reception activity , by the effect of this dialectic in the direction structure, which can be summed up by the following question: (What are the characteristics of the direction structure of the imaginary and what is the argument of interpretation in the theatre reception activity?) in order to stand on the aesthetic framework and conceptual definition of the direction structure in the controversy of interpretation and imagination, and its impact on the concept

The theater can be considered a media that the effectiveness of its tools and the perceptions it produces cannot be abandoned according to patterns or aesthetic artistic trends, and at the same time it carries a large amount of information that can be worked on activating it with conscious directions within the elements of the theatrical performance, and these can be counted The study is an attempt to trace the functioning of the communication and media elements in the structure of the theatrical performance, as the study included: An introduction that defines the research problem and its importance, which crystallized around the following question: Does the media communication through theatrical presentation form its desired effectivene