Abstract In this paper, the researcher accounts for two different points of view concerning the tense of infinitive clauses in English language when functioning as verb complementation, and explains their bases and justifications. Some grammarians postulate that infinitive clauses complementation are tensed clauses, having the feature  tense , since they, sometimes, indicate time relations different from that of the matrix clause, while most grammarians and linguists say that infinitive clauses, in their two types- 'to'- infinitives and bare infinitives, are tenseless clauses; they are nonfinite clauses. Grammarians state that infinitive clauses functioning as verb complementation are tensed clauses due to the presence of some temp

Translating poetry is considered one of the most complicated types of translations. It
encounters many difficulties, the most important of which is the question of possibility or
impossibility of translating poetry. So, it is better to start by asking the following question: is
the translation of poetry possible? Or is it impossible? It is definitely a rhetorical question
because translation is as old as the presence of translated texts, which fills the shelves of
libraries. One can ask despite these difficulties, who would discourage people of the world
from translating poetry merely because it is fundamentally impossible? (Mann, 1970: 211)
The present paper will elaborate, in more detail, upon the necessary traits

Background:Hydrocephalus is dilatation of the ventricular system due to excessive production and/ or obstruction of cerebrospinal fluid (CSF) pathways. Different surgical procedure are used to treat this disease. Ventriculo peritoneal shunt is by far the most popular technique for CSF diversion..
Objective;To compare the programmable and non-programmable valves regarding the complications of both types
Methods:This study was conducted in the Neurosurgical hospital of Baghdad/Iraq over a period of 3 years from July 2008 to August 2011.
A special inclusion criteria has been tabulated for the selection of patients..
Results:.Fifty cases with hydrocephalus admitted and diagnosed by CT scan and treated by ventriculoperitoneal shun

Abstract

The purpose of this research is to develop a proposed framework for achieving the Integration of the Target Cost and Resource Consumption Accounting Techniques and to show the role they play in reducing products costs and supporting the competitive advantage to cope with contemporary changes. To achieve this goal, the researchers followed the analytical method using the statistical questionnaire as a means of collecting data from the research sample include accounting, administrative, technical, engineering staffs and others. The research sample consists of (56) individuals and for the purpose of conducting statistical analysis of the data and testing hypotheses, the statistical program (SPSS) wa

Tax fraud is following different methods of tax evasion (bypassing the laws, instructions and regulations related to tax) by not showing the real taxable income by using laws, instructions and regulations improperly, and because of the weak basic role of forensic accounting in detecting and reducing tax fraud, the problem has become more influential on the state general tax income. The main objective of the research is to identify forensic accounting and the extent to how it can be applied in the General Tax Authority to assist forensic authorities in issuing judgments in fraud cases. To achieve the objectives of the research, the descriptive analytical approach was used to reach the topic of the research, and a questionnaire (co

The development of human resources training programs has an applied and important role in the preparation of human cadresin terms of capacity to absorb technical sciences and skills and scientific and practical practices at faster rates in order to bealighed with continous development. Hence the recognition of the significant role that human resources play in the economy of any country,which has stressed the interest towards the economic unity of the qualified staff that it needsin atimely manner through the ongoing training process in the era of high technology day by  day  In this regard ,the current research deal with accounting of human resources and its impact on reducing costs in the military establishment and the

     Iraq economy suffered, nor , still many difficulties and problems , including oil derivatives crisis that emerged in 2004 and was the most prominent features of the inability of local production to meet the needs of the increasing growth of consumption, the crisis has cast a shadow on the growth of national in general, and citizen living in particular. Therefore, the real test of crisis and challenge to the capacity of government agencies to manage the crisis and control and reduce its harmful effects, which disappear in a region or sector, even begin to appear in another, given the multiplicity and complexity of third-party solution for remedying the negative consequences of deliberate.

Media, especially press plays an important role in fighting corruption and tackling this phenomenon, which has become widespread in our society, through its effective role in raising awareness of the seriousness of spreading of corruption of all its forms in society.
All international conventions and agreements stress the necessity of the role of media and its importance in the light of corruption. All countries also commit themselves to the necessity of guaranteeing the freedom of media and the circulation of information and preparing it as a prerequisite for activating the People’s Control Mechanism and supporting measures and means to prevent and combat financial and administrative corruption more actively and effectively.
Co

This research aims to solve a problem in the field of accounting and financial knowledge in the world today, that is, the problem of creative accounting. Especially after the global financial crisis and the collapse of many large companies in the world, people find that they use creative accounting methods to distinguish them from reality, showing the results of their activities and their financial status. This research discusses the concept of creative accounting, the most important methods used in financial statements and its relationship with external auditing, and procedures to limit accounting creativity. This study uses descriptive analysis methods after confirming its theoretical aspects in practice. Using the statistical

The research Was based to on a real problem and realistically of represented by that  Iraqi Airways company does not have the electronic cost accounting system and therefore  be the process of  the pricing various services provided by a company sample research respecting  air transport and air cargo and aviation fuel and services and catering are not properly especially in the presence of new data from the new companies entering competition in Iraqi aviation industry and therefore does not provide price flexibility in order to compete in getting market share, And then research this problem addressed through design an electronic cost Accounting system covers all the costs incurred by the compan