The proliferation of electronic games, video games and computers has caused children and teenagers to become attracted to these games and become their favorite entertainment. The widespread of these games has generated widespread debate about positive aspects and negative aspects. It is evident that there are two main trends in the impact of electronic games on the behavior of children and adolescents. The first trend is that e-games have positive effects on children and adolescents, especially in cognitive abilities and skills in learning. While the second view sees that electronic games have negative effects that appear in social isolation and lack of movement and aggression. Through the review of previous literature, the current resea

This study aimed at identifying the trend to applying the Joint Audit as an approach to improve the financial reports quality with all their characteristics (Relevance, Reliability, Comparability, Consistency), as well as enclose the difficulties that faced the auditors in the Gaza Strip in implementing the Joint Audit. In order to achieve the study aims, a measure was used to identify the trend to apply the Joint Audit and it was distributed to the study sample which is consisting of (119) individuals and retrieved thereof (99) valid for analysis, approximately (83.2%), (69) of them are Auditors, (30) financial managers and accountants. The researcher used the analytical descriptive method, and after analyzing the results, the s

The Economist opinion (views) gathered on the great Importance’s of small enterprise on the production sectors at Developed or in developing countries, statistics indicate that these enterprise represent almost 90% of the total enterprises in most economies in the world.

Many of these enterprises have originated in Iraq since the beginning of last century and the question of financing these enterprises remained an issue facing the most of workers in this sector, because of the peculiarty of which are characterized by which as a lack of financial abilities and the difficulty of obtain the sources of financing in Iraq and considered the enterprise as the guarantor of fulfilling Financial obligations. Afte

This study presents the concept of communicating as criticism analytical vision of art in general and contemporary composition particularly. Art is a means of communication for that activity to participate in the information or meanings, where the artwork is the message that includes what the artist sends ideas ,to the recipient . Thus, the language of communication between the artist and the receiver are made through the artwork (whatever his specialty: theatrically, plastic art, musically) and the magnitude of the meaning of outwardly or inwardly, is determined by the relationship between the artist and the recipient of which lead us turn to the issue of communication between them . .
At that determined search through which we seek

Contemporary researchers realized the importance of the title. Many researches and studies concerned in titles and their analyses on the structural, semantic and pragmatic levels have been developed. Title gives a vital assistance to control the text harmony and to understand its vague aspects. It is the axis which re-generates itself, grows, and re-produces itself; as if it were a head for a body.

Title has strong relation to the reader- waiting horizon, multiplies as many levels of understanding are there. The horizon of waiting is limited by the title, basically, to be the first reason for the text entrance, as the first thing attracts the reader is the title.

Approaching title scientifically and objectively is impossi

The super good artist, and its leading role experience detailed instrumental in the birth of the modern Iraqi drawing because of the represented technical personal super good in leading production Iraqi drawing since the early forties. If taken Excellence professional to experience the artist compared to the experiences of other pioneers and strengthened, the stylistic diversity through metaphors Different presented by the super good so that covered the period from romantic to Impressionism through schools drawing expressionism and cubism space, and therefore the heritage and the richness of diversity stylistic high to experience the good represents documentation required by contemporary Iraqi formation history, so the researcher found t

Thank for Allah lord of worlds and peace be upon his messenger last one of them Muhammad
and his followers.
The honored thing which the searcher can present to serve the holly quran and all its sciences
in their searching and composing .
The straight is the order of Allah is great goal and elite target in this life and every Muslim
should follow and aim to get it and from the mercy of Allah to us he ordered us to follow it
and he showed to us how to and to obey him and showed the way to it as was mentioned in
the Quarn ( this is my straight way so you follow it and do not follow other ways ) and the importance of straight he ordered the prophet peace be upon him to catch the right and
straight and warned us f

The book of the summary in the control of the laws of Arabic is one of the most important books of Andalusian grammar, the resonance of which is clearly evident among the mother of the language books in the seventh century AH because of the character of the educational style easy and simplified service for anyone who wants the Nile Arabic grammar, that end through what is pursued in his book (Summary) on according to visual standards, as was Ibn Abi Al-Rabeea of first- type, and illustrated in which he addressed the analogies, and he followed the modalities expressed and its consequences relating to each attachment in which a (illness and reasoning factor) And what he said in the framework of each service for the study material in his ha

The internal observing system is considered a cornerstone for the high management in all the systems. It aims at defending the things for waste and increasing efficient and application the rules and regulations and constrictions. To easier for the high management activity in the internal observing system which in presented and practiced and to what extent can depend on it. Thus it goes to evaluate the internal observing system periodically to check the weak points in that system so as the find out the mistake, in the construction of the system or mistake, by indication of the workers. The importance of this study is represented in the need of increasing the coactivity in the internal observing system so as to be in touch with the new tre