Abstract:

                The research aims to define the theoretical framework for corporate governance and its mechanisms and shed light on corporate governance in Iraq as well as the theoretical framework for the quality of financial reports and their relationship and the role of corporate governance in activating them. A commercial bank as a sample for the research, and a survey list was prepared to show the extent to which the research sample banks are committed to applying internal governance mechanisms. imposed on them by the local environment, which leads to improving the quality of financial reports for these banks.

يعد الذكاء الاصطناعي من العلوم الحديثة التي ارتبطت بالإنسان منذ العقود الخمسة الماضية، ولتصبح السياسة الرقمية الاقتصادية جزءاً لا يتجزأ من المجتمع، لكونها خرقت أغلب مجالات حياة الانسان. وهذا ما شجع صانعوا السياسات التكنولوجية الجديدة في التفكير بكيفية توظيفه لخدمة مصالحهم الاقتصادية العُليا، بغض النظر عن بذل الجهود للتفكير في مصالح الانسان الاقتصادية وتنظيمهم ومراقبة الذكاء الاصطناعي التوليدي. لقد أيقن

Algeria is one of the states that are important to the Ottoman state, because of its geographic location is important to the Mediterranean Sea, as well as the economic resources of the nature of its soil geography and climate,diverse, making it the focus of attention of the Ottomans, along with the van, which has increased the interest of the Ottomans in Algeriais the fall Andalusat the hands of the Spaniardsin1492, and force the Muslims to get out of them, and did not Only Europeans do it, butrushed to the prosecution of Muslims tothe coast of North Africa and seizing control of manyofits ports and cities, prompting the Ottoman state to go forth and back to the barn Muslims,Especially after hehad appealed to the Arabs of the Ottoman sta

هدف البحث إلى التعرف على اصالة الذات فضلاً عن التعرف على الفروق في اصالة الذات بين الطلبة على وفق متغير الجنس (ذكر – انثى) والتخصص الدراسي (علمي – انساني) والمرحلة الدراسية (أول- رابع)، تألفت عينة البحث من (140) طالبا وطالبة من طلبة جامعة الموصل-كلية التربية الاساسية، وتم تطبيق مقياس البحث - مقياس (اصالة الذات) وهو (من إعداد الباحثة)، وقد اسفرت نتائج البحث عن: - إن طلبة الجامعة يتمتعون بأصالة الذات. - عدم وجود فروق في

      الحمد لله خالق الأكوان، وبارئ الإنسان، عظيم الشأن والإحسان، والصلاة والسلام على خاتم الأنبياء والمرسلين الصادق الأمين محمد وعلى آله الطيبين الطاهرين وعلى من سار على هديه بإحسان إلى يوم الدين.

      أما بعد ...

 فالقرآن الكريم هو ذروة الفصاحة والإعجاز والسلامة اللغوية يمثل بقراءاتهِ القرآنية المتعددة: المتواترة والشاذة والآحاد أصلا أصيلا للنحو العربي يحتج به في إقامة

There are many characters which belong to small & medium projects, this is not relate to their size only but also to its quality charchcters & the quantities indicators.

There is a focus in the ownership, management, Resources beside the limited internal control system.

 the auditor must put his program according to the project’s circumstance, so auditing the small projects differs than other projects which maybe is less complex and done by limited persons

This research aims to show the responsibility of certified public accountant in evaluation the risks of the small & medium projects through depending the audit- based risk program which develop the useful information.

Narcissism is a complicated phenomenon that can be reflected in the narcissist’s language. Investigating narcissism in terms of linguistics, and pragmatics in particular, does not seem to have been given its due attention, as this study reveals. Thus, this study is an endeavor to discover how narcissism is reflected in the American movie Big Eyes (2014). It is known for introducing narcissistic behaviors. This paper aims to identify the types, motivations, and pragmatic manifestations of narcissism in the selected movie. Three pragmatic theories are chosen to scrutinize narcissism in the data: Searle’s speech acts (1969), Grice’s maxims breaching (1975), and Culppeper’s impoliteness (1996). To cope with the nature of the

            في ظل التطورات التقنية التي حدثت خلال السنوات القليلة الماضية ومحاولة الإستفادة من تطور هذه التقنيات في مختلف مجالات الحياة، سعى العديد من منظمات الأعمال ـ بمختلف نشاطاتها وهياكلها القانونية ـ لتوظيف أعمالها بالإستفادة من تقنيات المعلومات ـ بمختلف أنواعهاـ وظهر مفهوم جديد في التعاملات أطلق عليه "التجارة الإلكترونية".وبما أن أية وحدة اقتصادية تعمل ضمن نظام مفتوح يؤثر و

It is no secret for those concerned with language concerns that the issue of figurative feminization is one of the issues that does not follow a grammatical rule governed by the fact that the subject of knowledge of this is due to hearing as indicated by linguistic references and lexicons.This research opts to find out the origin of the feminization of the word sun in the Arabic language and in light of what some language specialists have argued that the origin of figurative feminization was due to non-linguistic motives related to religious and metaphysical beliefs, and that it was memory preserved in light of the linguistic heritage.The research concluded that the feminization of the sun goes back to what settled in their minds, which

The current research aims to identify the types and rates and the reasons for the crimes that are with the origin and sexual scattered deviation between the fabric of Iraqi society, which reticent about because of the culture of the community, where he offered a researcher investigator justice and tribal leaders and lawyers about proportion and the types and causes of crime is the origin of sexual deviance and finally a question asked a researcher in 1000 young lived their adolescence days of the former regime (1979-2003) from going to brothels researcher found that 920 people and 92% had gone to the house to practice adultery and that 70 of them, and by 7% had engaged in masturbation only and that 10 of them have not committed anything