The Phenomenon of Euphemism in the Translon Activity Euphemism is the replacement of a harsh word with a less harsh or more acceptable   one.   Most   languages   are   affected   by   ideological,   cultural, social,   or   religious   perspectives   which   in   turn   would   reflect   different linguistic levels. On such a basis, translation is affected by its medium,i.e. language, and consequently what is acceptably expressed by a nation may   not  be  acceptable by another.   In   this paper, we try   to  

The research problem is that the traditional methods of internal auditing are somewhat heavy with long and rigid procedures for the members of the audit process team, especially in light of the current developments that are reflected in the business environment and internal audit reports, so it is necessary to reconsider the traditional internal audit work method and assess the extent of its development by agile methods to reduce the time of the audit process on the activities and elements that add value and direct the effort and time to the activities and elements that add value to the work of the economic unit and the report of the internal auditor.

The research aims to study the possibility of applying agile internal auditing

Research summary

Informing means informing and informing, which is conveying information to someone and confirming his narration with it. Accordingly, information is its main content..and it has multiple means, including visual, audio and read, and it has become the dominant role in the process of socialization, and much of what we hear, read, or watch in the media is not devoid of a goal, and expresses that scientifically as “charged with values” ( Value Loaded)..Values that are: the set of beliefs that the individual holds towards things, meanings, and various aspects of activity, which direct his desires and attitudes towards them, and determine for him acceptable and unacceptable behavior, right and wrong, and all of this

The research aims to apply the activities of the green value chain as one of the modern administrative techniques that economic units resort to develop solutions to the pollution problems that occur due to the activity of economic units and their products that may cause damage to the environment as well as the waste of natural resources and to identify the production of environmentally friendly products and reduce the costs of environmental failure of both types Internal and external that may be borne by economic units such as taxes, fines and compensation due to nonobservance of environmental requirements and the preservation of human health and protection of the environment. To achieve the goal of the research, the researchers rel

The study of the current study (to the concept of the aesthetics of the imagined in Iraqi ceramics (Saad Shaker) as a model for the study, as it represents one of the most important plastic arts that was characterized by renewal and modernity and its possession of many creative potentials. And by glazing, and the use of color oxides or by the creative act of borrowing the cultural heritage to turn it into a vocal piece of art for creation and innovation.
The researcher (Saad Shaker), being one of the first potters, his ceramics had a lot of development and semantic transmission, studying and decoding codes written in ceramic works. The current study included the theoretical framework in the first research (the philosophical beauty) an

In the marsh of the vast technical development and its reflections on the public life in all of its forms man lives in the shade of this and that and he is in a disprate need to took attentively at his reality through a new artistic vision which the imagination gives it , its value, from this point we find the designers pay great efforts in creating advertising designs that creation and fertile imagination are consisting one unit, and through her flying study on the reality of employing the creative imagination in the designing of printed advertisements, the researcher submitted her questions where some of which are: -What are the requirements of employing the creative imagination in the designing process? And -What are the machineries o

The research risk of flooding on six water basins located in the eastern part of the western plateau, reached total area of the basin (22,998.9 km 2), has reached all the Basin area (basin to time 7056.1 km2 basin by 3585 km 2, Bath Alheiazi 6404 km 2, Abu beasts 544.1 km2 basin Abu Shannan 144.6 km 2, Bath Valley Faraj 5265.1 km 2), where it was specifically spatial degree of this risk by studying some of the hydrological basin transactions directly related to operations spate runoff study area and the occurrence of flood risks on the surface of ponds.

Internal Audit  is one of the most important backers of corporate governance, the researcher expanded his interest in this subject to examine the efficiency of Internal Auditors at the Arab Bank and its branches in Jordan to achieve Accountability which enhances the Corporate Governance and to identify the effect of the International Internal Audit  Standards in strengthening the role of Internal Auditors in Accountability, and the effect of Attribute and Performance Standards in Accountability. The researcher applied descriptive analysis method to define the role of Internal Audit in the Arab Bank in achieving one of the basic principles of Corporate Governance assimilated in Accountability. The researcher’s sources include

The real estate prices in the Iraqi market have witnessed a significant increase in the prices of residential units, including land plots and residential buildings, especially after the approval of the new exchange rate and the provision of financial loans to employees and citizens. Therefore, real estate loans are considered one of the financing tools in the housing sector, whether these loans are directed towards the construction of new housing or the rehabilitation of existing buildings for housing. The housing market is an important component of the economic and social system, as housing is a commodity that is influenced by supply, demand, and the trade of materials involved in housing unit production. The housing system is also